Indonesia Conference Directory

Corresponding Author
Syahmardi Yacob

Institutions
Management Department, Faculty of Economics and Business, Universitas Jambi
Kampus Unja Pinang Masak, Jl. Raya Jambi-Ma. Bulian Km.15, Mendalo Darat, Jambi

Abstract
The development of the tourism sector has contributed to state revenues other than the oil and gas sector in financing development. The development of tourism villages can be one of the tourism sub-sectors that has the potential to increase development. The purpose of this study is to examine how much influence the interest of visiting tourist villages from the perspective of the impact of tourism and local communities; to assess how much influence the competitive advantage of the tourism village has on the interest of the tourist village visit; to examine how much influence the interest of visiting tourist villages from the perspective of the impact of tourism and local communities with the competitive advantage of tourism villages. As for the objects of research are each tourist village of Lempur, Pendung Talang Genting (Pentagen) and Jernih Jaya. This study uses a quantitative survey method, with a sample of 204 respondents. While the analysis tool used in this study is the SmartPLS version 3.0 application. This research found that the impact of tourism and local communities is able to directly influence the competitive advantage of tourism villages in Kerinci Regency. While the impact of tourism and local communities are also reported to be able to influence the interest of tourist visits. Meanwhile, the competitive advantage of tourist villages also influences the interest of tourist visits. Furthermore, the competitive advantage of a tourist village can mediate between the impacts of tourism and the local community with the interest of tourist visits.

Keywords
Rural Tourism Visiting Intention; Tourism Impact; Local Community; Competitive Advantage

Topic
Management

Link: https://ifory.id/abstract/26jFTmdqWgPA

Corresponding Author
rizka zulfikar

Institutions
(a) Management Department, Faculty of Economics, Islamic University Of Kalimantan Muhammad Arsyad Al Banjari – Banjarmasin, Jalan Adhyaksa No. 2 Banjarmasin - Indonesia, 70124
(a*) rizkazulfikar[at]gmail.com

Abstract
Some study had done research about the role of green perceived value, risk and trust but unfortunately mostly the previous done on green electric product also known as premium price product and not many done in low price product. This research was undertaken to examining the role of green perceived value, risk to improving green trust on low price product such as Fast Moving Consumer Goods (FMCG). The research was a survey research using an online questionnaires as an instrument. Population and sample used in this research were the community of South Kalimantan - Indonesia as many as 300 respondents. The analysis technique are contructs validity-reliability test; the suitability of the models based on the goodness of fit index, pathways analysis, and the Influence test using Structural Equation Model. This research has found that The effective contribution of perceived value on community trust (21.4%) is higher than the contribution of perceived risk (13.4%). From pathway analysis, our result are neither the perceived value nor perceived risk have indirect effect on community trust, and based on the effect test, we found perceived value have a significant effect but the perceived risk have no significant effect on community trust toward green FMCG

Keywords
relationship; stuctural equation model; direct effect; indirect effect; green product; effective contribution

Topic
Green Business

Link: https://ifory.id/abstract/9aqbHZVKDCyf

Corresponding Author
Venti Eka Satya

Institutions
Center for Research Expert Body of House of Representatives of the Republic of Indonesia

Abstract
Abstract Based on the mandate of Law No. 23/2014 on Local Government, management and authority of senior and vocational high schools in the regency and city governments were taken over by the provincial government. The handover began on March 2016 and must be completed in early 2017. In the province of West Java, the value of the assets of the senior and vocational high school that had been handed overreached 15 trillion rupiahs. This study aims to determine the process, the problems were faced and the accounting treatment of the assets transferred. This research uses descriptive qualitative method using empirical data collected through observation, interviews, and documentation. The results showed that the transfer of these assets actually caused many problems which were mainly caused by the large amount and value of the assets and the location of the assets which were spread throughout the provinces of West Java. The main problems in the transfer of these assets are: the limited time, incomplete assets documents; assets documentations are not accordance with accounting system; inadequate quality and quantity of personnel; and greater problems will be faced after the transfer process is complete, because the province will be heavily burdened with the task of managing a large number of assets. Those assets are separated in wide area, and some of them are difficult to reach thus make complicated problem in coordination and supervision.

Keywords
assets, regional government, government accounting, high school

Topic
Accounting

Link: https://ifory.id/abstract/MQVrG7fneX3j

Corresponding Author
Nur Nida Karimah

Institutions
Universitas Lambung Mangkurat

Abstract
This study aims to determine and analyze the influence of local government financial performance consisting of variables of regional independence, effectiveness of regional finances, regional revenue growth, and the suitability of regional spending on welfare society. The study was conducted in 13 regencies / cities in South Kalimantan Province using secondary data from 2013-2017. The study was conducted using 65 data, which were analyzed using multiple linear regression analysis. The results of the study provide empirical evidence that only the regional independence variable has a significant influence on the welfare society in all regencies/cities in South Kalimantan Province.

Keywords
financial performance of local governments, regional independence, effectiveness of regional finance, regional revenue growth, suitability of regional spending, welfare society

Topic
Accounting

Link: https://ifory.id/abstract/gYXW2KzeaUf9

Corresponding Author
Salmah Pattisahusiwa

Institutions
Department of Accounting
Faculty of Economics and Business
Mulawarman University

Abstract
Analyzing financial performance using the Du Pont System method at PT Hanjaya Mandala Sampoerna Tbk aims to find out how to analyze the companys financial performance and to find out the results of analysis of the companys financial performance when measured using the Du Pont System analysis method. This research is expected to be an important input or material to take the right strategy to improve financial performance such as decision making and planning in the future. The research data is secondary data obtained from the Indonesia Stock Exchange (www.idx.co.id). The data analysis technique used is by using the Du Pont System analysis method, an analysis used to control changes in activity ratios and net profit margins and how much influence it has on ROI, Du Ponts analysis is important for managers to know which factors have the most influence between profit margin and total asset turnover against ROI. Besides that, by using this analysis, cost control and asset efficiency as a result of falling sales can be measured. In Du Pont there are several financial ratios used in this study including Net Profit Margin, Total Asset Turnover, Return On Investment.

Keywords
Du Pont System, net profit margin, total assets turnover, return on investment, financial performance

Topic
Accounting

Link: https://ifory.id/abstract/wq3fZjnF4KQB

Corresponding Author
Rihana Sofie Nabella

Institutions
Faculty of Economics and Business, University of Brawijaya

Abstract
Banking sector plays an important role in the economy. The emergence of the dual banking system era has become an alternative source of financing aside from conventional banks in supporting economic growth. Banks are also expected to be able to manage their risks well, one of them is systemic risk. This risk arises due to the contagion effect and is compounded by the financial linkages between banks. This research aims to analyze the contagion effect through a systemic risk approach and financial linkage on the dual banking system in Indonesia. This study uses the Conditional Value at Risk (CoVaR) by Adrian and Brunnermeier (2008) with a sample of 8 Islamic banks and 7 conventional commercial banks in Indonesia from January 2012 to December 2018. The results of this study shows that systemic risk and financial linkage are able to explain the contagion effect in a banking system. High systemic risk and high financial linkage can drive negative externalities towards other institutions in the banking system, in this case transmitting risks.

Keywords
contagion effect, systemic risk, financial linkage, dual banking system

Topic
Economics

Link: https://ifory.id/abstract/7dft6jvwu3PJ

Corresponding Author
Muhammad Madyan

Institutions
(a) Faculty of Economics and Business, Universitas Airlangga. Jalan Airlangga 4, 60286 Surabaya, Indonesia.
(b) Faculty of Economics, Kartini University. Jalan Raya Nginden 19-23, 60118 Surabaya, Indonesia
(*) nugroho69[at]yahoo.com

Abstract
This study aims to determine the relationship between corporate social responsibility performance with compensation for the board of directors, and the role of state owned enterprise status in moderating this relationship. The research sample is with 108 companies listed on the Indonesia Stock Exchange in the period 2013-2014. OLS analysis shows that there is a positive relationship between CSR performance and compensation of directors. Moderated Regression Analysis shows that the relationship between CSR performance and director compensation is lower for state-owned companies. Further testing taking into account the issue of endogeneity shows the same results.

Keywords
Corporate social responsibility; Executive compensation; State Owned Enterprise

Topic
Green Business

Link: https://ifory.id/abstract/mZv8VqN3d6rK

Corresponding Author
Hennie Husniah

Institutions
ITB

Abstract
Analysis of warranty costs is a topic that is widely studied in various finished product industries. One type of warranty that applies is a product warranty under Lemon Law. This guarantee under Lemon Law applies a lot to automotive products such as cars. Lemon Law is a law that protects consumers from poor quality new goods that are not in accordance with related product standards but can reach consumers. With this Lemon Law, consumers can return products that are proven to have a lemon condition in the hands of producers to then get a refund (replacement ) or replacement with a new similar product ( replacement ). The product can be claimed in a lemon condition if: (1) the car has been returned to the dealer four times because it needs to be repaired on the same problem / faulty part, but the dealer is unable to fix it satisfactorily; or (2) the car has been out of service for more than 30 days due to one or more damage. Analysis of warranty costs in this study includes replacement cases with compliance with conditions (1) only, replacement cases with fulfillment of conditions (2) only, and replacement cases with fulfillment of conditions (1) and conditions (2). A simulation method is designed to illustrate variations in the condition of the damage to the car during the warranty period as well as variations in repair time when damage occurs based on a particular distribution. The algorithm of the simulation is then modified and developed to determine the expected cost that fulfill the conditions (1) and (2).

Keywords
Lemon Law; Simulation; Replacement ; Downtime ; Cost Expectations The warranty

Topic
Management

Link: https://ifory.id/abstract/DcdCThqG2JF4

Corresponding Author
Muzakir Muzakir

Institutions
Tadulako University

Abstract
The purpose of this research is to test the implementation of e-Service Quality in building e-Loyalty by developing the relationship of e-Service Quality, e-Satisfaction, and e-Trust on Indonesia online travel services. This research used a cross-section data. Respondents are dispersed from all over Indonesia that use online travel services. Hypotheses testing use a structural modeling formula with a sample size of 262 respondents. The result shows that e-Service Quality has significant effect on e-Trust, e- Service Quality has significant effect on e-Satisfaction, e- Service Quality significantly effects e-Loyalty, e-Satisfaction significantly effects on e-Trust , e-Satisfaction has significant impact on e-Loyalty, and e-Satisfaction has significant effect on e-Loyalty.

Keywords
e-servqual, e-Trust, e-Satisfaction, e-loyalty

Topic
Management

Link: https://ifory.id/abstract/uZ3razKR9Nhn

Corresponding Author
Kartika Dewi Sri Susilowati, SE., MBA., CFP., CSRS., CSRA.

Institutions
State Polytechnic of Malang

Abstract
This study was conducted in a sugar factory Kebon Agung, Malang. It adopted an interpretive research design, following a post-positivist paradigm. Informants were selected based on snowball sampling with a number of informants, inter alia, farmers and chairman of farmers group, plantation staff, company employees, and government agencies. To maintain the continuity and loyalty of sugarcane farmers to the company, the sugar factories provide various forms of facilities to farmers such as providing credit, inputs, guidance and counseling as well as technological assistance, and market guarantees of the products produced. The provision of incentives and facilities to partner sugarcane farmers is not merely to be able to help meet the needs of farmers, but rather as a binder so that the sugarcane farmers are willing to sell all of their sugar to the Sugar Factory. To create sustainability supply of sugar cane, the factory made several efforts for farmers including giving reward to the best performance, providing sympathetic service and guidance, giving priority to loyal farmers and maintaining farmers- trust.

Keywords
contract farming, partnership, plasma, sugarcane

Topic
Management

Link: https://ifory.id/abstract/EuYRrAbt3mQn

Corresponding Author
Wulan I R Sari

Institutions
Mulawarman University
Department of Accounting, Faculty of Economics and Business, Samarinda, Indonesia
e-mail: wulan.sari[at]feb.unmul.ac.id

Abstract
Ideally, performance measurement data should support decision-making processes. However, it is a challenge for organizations because there are existing factors that have an impact on organizational decision-making processes, such as the type of data, expertise of staff and the public hospital-s commitment to the priority of programs. In terms of learning, data collecting on performance measurement data, such as financial statement, performance reporting on budget and performance on coverage of health services, and patient complaints are important. Therefore, the objective of this study is to investigate data collection processes influence the use or lack of use of data in decision-making. A qualitative approach is used to explore data collecting and use or lack of use of data in decision-making. Results show relationship between competent staff and influencing organizational routines in data gathering and use in the decision-making process. Having staff with appropriate skills and competencies is one of the key factors in ensuring that routines and learning become established in an organization. In contrast, there is a lack of staff competence and skill, which impacts on performance data use in financial statements and performance reporting on budget and coverage of health services. To sum up, organizations need qualified staff to do the right things and to follow the organization-s mission and strategy. This is because organizational learning is not a sudden process but requires the intentional use of different strategies to set it in motion. It requires consistency and learning across the organization.

Keywords
data, organizationa routines, learning, decision-making

Topic
Accounting

Link: https://ifory.id/abstract/3cjLmkDJhq94

Corresponding Author
Dewi Sartika

Institutions
Center for Training and Development and Study of Decentralization and Regional Autonomy
National Institute of Public Administration - Republic of Indonesia

Abstract
Principle of decentralization which is operationalized in the concept of regional autonomy aims at organizing government which is democratic and empowers people. The regional government as the executor of the delegation who was given the authority to implement it faced a number of problems and challenges in dealing with the Industrial Revolution 4.0 era. The following article is a literature study that reviews the problems and challenges of local governments in the digital era 4.0 - limited - in the economic, education and employment sectors. The method used is to examine some of the results of that study in the Industrial Revolution 4.0 era. The findings of this study inform the various challenges and problems due to the complexity of the affected dimensions of industry 4.0. The challenge is at the same time an opportunity to be able to optimize community empowerment and create added value for regional development going forward and support the achievement of national development strategies and pillars towards the Indonesia World Class Government

Keywords
decentralization, regional autonomy, industrial revolution 4.0, regional problems

Topic
Management

Link: https://ifory.id/abstract/z3W6y4aYtMKf

Corresponding Author
Eny Rochaida

Institutions
Mulawarman University
Economics Department, Faculty of Economics and Business, Samarinda, Indonesia
enyrochaida[at]yahoo.com

Abstract
Poverty is always interesting and challenging at the same time to discuss from any aspects of development. It can happen around the world and across nation as well. This situation can be seen at developed and developing countries from any indicators, such as in Indonesia. The East Kalimantan Province as the one of rich province in Indonesia still faces poverty problems too. Regarding to the Regional Income performance that the poverty problems in this province quite low; however the number increase slightly up to 6% from 2014 until now. This study aims to describe poverty causes in the East Kalimantan Province and to determine the effect of the Gross Regional Domestic Product (GRDP) and unemployment rate on poverty rate. This study uses quantitative approach and secondary data from 2010 to 2017. The data analysis is using Ordinary Least Square (OLS). The results show that GRDP has a negative coefficient effect to poverty, while the unemployment rate has a positive coefficient effect to poverty in the East Kalimantan Province. Whereas, all the independent variables has not significant effect to poverty; it means poverty in the East Kalimantan Province causes by other variables.

Keywords
poverty, gross domestic product, unemployment rate

Topic
Economics

Link: https://ifory.id/abstract/QtPNg93Vw6jU

Corresponding Author
WAHYU DWI PURNOMO

Institutions
a) Masters in Management, Faculty of Economics and Business, Mulawarman University
Jl. Tanah Grogot No. 1, Samarinda Ulu, Gunung Kelua, Gn. Kelua, Kec. Samarinda Ulu, Kota Samarinda, Kalimantan Timur 75117, Indonesia
*why.dpurnomo[at]gmail.com
b) Faculty of Economics and Business, Mulawarman University
Jl. Tanah Grogot No. 1, Samarinda Ulu, Gunung Kelua, Gn. Kelua, Kec. Samarinda Ulu, Kota Samarinda, Kalimantan Timur 75117, Indonesia

Abstract
The objective of ASEAN Economic Community (AEC) is to increase economic competition of ASEAN by turning it into the base of production, as well as to attract investors and to enhance international trade. Investment in the form of Foreign Direct Investment (FDI) is believed to be the enhancer of economic development of a country because it turns the companies in a host country to be more competitive, and it brings new capital, new technology, and also creates new employment as well as increases international trade. The study was conducted to find the factors that affect FDI and growth of company export in the sector of technology and electronic industry in ASEAN using panel data methods for the period of 2012 to 2017. The dependent variables of this research were FDI and the export, while the independent ones were GDP, exchange rate, interest rate, inflation and population. The results of this research imply that interest rate and inflation were the significant affecting factors of FDI and export, while GDP and population were the significant affecting factors of FDI too but they did not significantly affect export. Exchange rate was the significant affecting factor of export but it did not significantly affect FDI. On the other hand, FDI did not significantly affect export.

Keywords
Export, Foreign Direct Invesment, Macroeconomics

Topic
Economics

Link: https://ifory.id/abstract/BfCKFYvbEM2u

Corresponding Author
Silvi Asna Prestianawati

Institutions
a,c,d) STIEKN Jaya Negara Tamansiswa
Jl. R. Tumenggung Suryo No.17, Bunulrejo, Kec. Blimbing, Kota Malang, Jawa Timur 65123


b*)Universitas Brawijaya
Jl. Veteran, Malang
silvi.febub[at]gmail.com

Abstract
This study aims to know the impact of technological innovation on unemployment in Indonesia. TAR and ARIMA are the methods used in this study. The analysis shows that there is a relationship between LFP and positive relationship with GDPC which proves that the higher the GDP, the higher the employment absorption. There is a negative relationship between PAT and LFP which proves that technological innovation in Indonesia suppresses employment opportunities and increases unemployment. The direction of the population growth relationship is not in the same direction as work participation. Then the higher population growth will increase the level of unemployment in Indonesia.

Keywords
Technological Innovation; Unemployment; TAR; ARIMA; Labor

Topic
Economics

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

Corresponding Author
Bima Baskara Sakti

Institutions
a) Research and Development Kompas Daily
Jalan Palmerah Selatan No. 21, RT 4/RW 2, Jakarta 11480, Indonesia.
*sakti512[at]gmail.com
b)Research and Development Kompas Daily
Jalan Palmerah Selatan No. 21, RT 4/RW 2, Jakarta 11480, Indonesia.

Abstract
Facts and discourses that happen in the dairy farms development in Indonesia exhibit government regulations as a determining factor. In the local and global economic context, government policies are getting important to support upstream side dairy farmers production. The study analyzed the impact of various government regulation on Indonesia-s total imports of milk. The study also analyzed the effects of two crisis periods, namely the Asian economic crisis in mid-1997 and the 2008 global crisis. It triggers import turmoil and government regulation changes. Then, the study considered Indonesias policy related to WTO to see the broader impact on milk imports. Using regression analysis on series data during 1977-2016, our research found significant robust that the two crisis period suppressed milk import. Milk imports had a vulnerability to external shocks risk through exchange rate fluctuations. The Indonesian global trade policy through the WTO mechanism, however, had an insignificant impact on milk imports. The Government regulation related to WTO tends to weaken the position of dairy farmers on the milk market competition. Meanwhile, various government regulation increased milk import. Therefore, the Indonesian government should make special regulations that support dairy farmers to increase milk production.

Keywords
Crisis; Dairy Farmers; Dairy Product; Fresh Milk; Government Regulation; Milk Import.

Topic
Economics

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

Corresponding Author
HERNING INDRIASTUTI

Institutions
MULAWARMAN UNIVERSITY

Abstract
A recent series of articles in the Marketing Journal has discussed the potential value of a firm organization developing a product innovation in its quest to achieve success. We posit that product innovation can enhance success, but that its potential value should not be considered in isolation. Specifically, we draw on the resource-based view of the firm to suggest that two capabilities—market sensing and marketing performance—each contribute to the creation of value co-creation for some firms. The data used are drawn from 115 small medium enterprises. The results indicate that value co-creation arising from the confluence of market sensing and product innovation have a positive effect on marketing performance . Overall, the results support the contention that product innovation can enhance success, albeit within the context of other important phenomena

Keywords
Product Innovation, Market Sensing, Value Co-Creation and Marketing Performance

Topic
Management

Link: https://ifory.id/abstract/9VZJaM3Twqbr

Corresponding Author
Lina Anatan

Institutions
Universitas Kristen Maranatha Bandung
Jl. Prof. drg. Surya Sumantri, MPH. no. 65 Bandung 40164
lina.anatan[at]eco.maranatha.edu; lina.anatan[at]yahoo.com

Abstract
Universitys role which initially focuses on teaching, research and development, and community service has been transitioned into a broader role as engine of economic growth. It become the driving factor of the importance of knowledge transfer. This article discusses the literature review regarding the dynamics and policies adopted by governments to manage knowledge transfer. Firstly, the discussion will focus on the conceptual review of knowledge transfer activities. Furthermore, it will focus on patents as an indicator of the knowledge transfer activities level, and various policies formulated by the government to regulate the knowledge transfer activities. This paper also discuss knowledge transfer activities in Japan, which is focus on model of knowledge transfer and policies implemented in Japan. Through the discussion, it is expected to give insight and lesson learned for organizations in Indonesia to manage knowledge transfer activities, especially between universities and industries. Finally, this article focus on discussion regarding the important of regulative pressure to optimize the transfer of knowledge.

Keywords
knowledge transfer activities, dynamics, government policies

Topic
Management

Link: https://ifory.id/abstract/9jneQcHXFyvW

Corresponding Author
RR Yulianti Prihatiningrum

Institutions
Faculty of Economic and Business, Lambung Mangkurat University, Banjarmasin Kalsel

Abstract
Purpose – This paper investigate how store environment variables (ambient, design, sales promotion) and positive emotion drive impulsive buying behavior, and thus regret of consumer-s local gift stores in Banjarmasin, Indonesia. Design/methodology/approach – A structure questionnaire is used to collect data from 90 respondents in a store of local gift survey conducted in Banjarmasin, Indonesia. Research limitations/implications – In the structural model tested with PLS (Partial Least Square), the authors found that store environment drove impulse buying through positive emotion. Result show that positive emotion did not influence impulse buying behavior. This paper also did not find support for the relationship between impulsive buying and regret. Practical implications – The authors suggest that shopkeepers of local gift store must improve the store environment to increase level of impulse buying. Specifically, they need to focus on enhancing of ambient factors, design, sales promotion to encourage impulse buying. Originaity/value – This study tested the impact of the antecedents and consequences of impulsive buying.

Keywords
Keywords: Impulsive buying, Regret, Positive emotion, Store Environment

Topic
Management

Link: https://ifory.id/abstract/3J8v6fWPbV2U

Corresponding Author
rizka zulfikar

Institutions
(a)(b)(c)Management Deparment, Faculty of Economics, Islamic University Of Kalimantan Muhammad Arsyad Al Banjari – Banjarmasin, Indonesia, Jalan Adhyaksa No.2 Kayu Tangi, Banjarmasin- 70124, Indonesia,
(a*) rizkazulfikar[at]gmail.com

Abstract
Many researchers agree about the important role of external drivers to sustainable entrepreneurship behavior and this paper has provided a deeper insight into the role of external drivers toward sustainable entrepreneurship behavior. This study aims was to find out the role of external drivers such as government policy, economical incentives, customers, community surrounding, product and service offered, competitors, and also evaluate the contributions of each external drivers toward sustainable entrepreneurship behavior. This research was conducted in South Kalimantan Indonesia sing sample as many as 242 SMEs. These sample were taken by purposive sampling technique using online questionnaire as an instrument. The data analysis technique done by Structural Equation Model to obtain a models which can be used to explained the role of external drivers toward sustainable entrepreneurship SMEs behavior. The results of this study indicate that External drivers such as government policy, economic incentives, customers, community surrounding, product and services offered and competitors has significant impact to SMEs entrepreneurship behavior. The findings of this research also provide insights for the contributions of customers and community surrounding as the dominant external driver than others to forming sustainable entrepreneurship behavior.

Keywords
relationship; effective contributions; Impact; Influence; small and medium enterprises; green practices

Topic
Economics

Link: https://ifory.id/abstract/jQ3M4eAutaKm

Corresponding Author
Suryadi Hadi

Institutions
Tadulako University

Abstract
This literature review aims to identify articles which are related to the topic of this entrepreneurship training class to find out the results of theoretical studies and empirical research on the objectives, benefits of the appropriate entrepreneurship training model for students. Meanwhile, the benefits of searching articles and compiling this literature study are to get an idea of the extent to which the development and benefits of the entrepreneurship training model have been carried out by educational institutions and other organizations. The method of preparing this literature review through several things. Firstly, finding articles by visiting several databases. Secondly, selecting several articles by considering several criteria, including: peer-reviewed full paper published in international journals; empirical study; research methods explained; research related to supply chain management studies. Thirdly, articles obtained at the search stage in both databases will be checked in bibliography and type of research. The categories of articles obtained are divided into two, namely conceptual and empirical research results. Fourthly, articles will be analysed and divided into several categories, namely: year of publication, method, results, bibliography and number of citations in each article analysed. Finally, articles related to entrepreneurship training class are identified through aims, benefits, models and factors. The results of this literature review show that there are similarities and differentiation among the outcome of scholars associated to the aims, benefits, models and factors of entrepreneurship training.

Keywords
entrepreneurship, training, e-learning

Topic
Management

Link: https://ifory.id/abstract/3X4jRg6CyrBL

Corresponding Author
Sufi Jikrillah

Institutions
Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat

Abstract
The research was carried out to determine and analyze the performance persistence of annual and biennial equity fund in 2016 - 2018 using the Sharpe and Sortino method. The population consists 101 equity funds. in 2016 65 samples calculated by Sharpe method and 54 samples calculated by Sortino method, in 2017 74 samples calculated by Sharpe method and 62 samples calculated by Sortino method , and in 2018 86 samples calculated by Sharp method and 74 samples calculated by Sortino method. Persistence testing using Malkiel-s (Z-test), Brown-s Goetzmann-s odds ratio (OR), and Kahn-s Rudd-s X2 test The results showed that there is persistence equity fund performance in 2016-2017 . But there is no persistence equity fund performance in 2017 - 2018 and 2016-2018 . This is due to changes in the performance of stock that affect the performance of equity fund

Keywords
persistence , conventional fixed income mutual funds , Sharpe , Sortino , Malkiel-s (Z-test), Brown-s Goetzmann-s odds ratio (OR), Kahn-s Rudd-s X test

Topic
Management

Link: https://ifory.id/abstract/e8xBcyt72zuQ

Corresponding Author
Wulan I R Sari

Institutions
Accounting Department, Faculty of Economics and Business, Samarinda, Indonesia
Email1: wulan.sari[at]feb.unmul.ac.id
Email2: dwi.risma.deviyanti[at]feb.unmul.ac.id
Email3: nurita.affan[at]feb.unmul.ac.id

Abstract
The practice of accounting for sustainability of village government in Indonesia is still rare. This is due to several factors, including the absence of definitive sustainability accounting reporting standards from professional associations, the central government and local governments. In addition, the current report format still relates to the realization of the village budget and income (APBDesa). Village government as the lowest level of government organization is very possible to practice sustainability accounting. This is because the condition is supported by existing programs for government, for welfare and for services that directly in line with the community. The purpose of this research is to explore the use of performance information in sustainability accounting in village government programs. A qualitative research approach with multi case studies was carried out to explore the use of performance information data in sustainability accounting in three village governments. Results show that village government, which has a clear strategic planning, implements sustainability accounting through their programs and activities following its vision and missions, such as forestation at the areas of business, environment, and social to maintain supply chain management. Even though there is not standard for sustainability reporting yet in Indonesia; however the existing information on economic, environment, and social performance help village government much in implementing sustainability practices. In short, sustainability accounting can work to the organization with clear attribute qualitative information of sustainability accounting. It can be seen from the organizational performance as well.

Keywords
performance information, sustainability accounting, village government, triple bottom lines, sustainability reporting, organizational performance

Topic
Accounting

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

Corresponding Author
Nurlia Nurlia

Institutions
Balikpapan University
Doctoral Student of Hasanuddin University

Abstract
The purpose of this research is to influence the Current Ratio, Debt to Equity Ratio, Return on Asset, and Price to earning Ratio variables to the companys value in the IDX-listed pharmaceutical Sub-sector company. The population used in this research is 10 pharmaceutical companies. And the sampling is 8 pharmaceutical companies. Sampling by Proposive sampling method with the prescribed criteria of researchers. The method used is a double regression analysis method. Based on the results of the test F, Current Ratio, Debt to Equity Ratio, Return on Asset, and Price to Earnings Ratio are influency together with the value of the company in the IDX-listed pharmaceutical Sub-sector company. Based on the results of the T test, the Current Ratio is negatively influential and insignificant to the company value. Debt to Equity Ratio has a positive and insignificant impact on the companys value. Return on Asset is negative and insignificant to the companys value.

Keywords
company value, Current Ratio, Debt to Equity Ratio, Return on Asset, Price to Earning Ratio.

Topic
Management

Link: https://ifory.id/abstract/YLCTZnHtExm8

Corresponding Author
Agus Widarjono

Institutions
Department of economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Abstract
Islamic bank offers a distinct contract from a conventional bank. Instead of using fixed cost with interest rate, Islamic bank provides the contracts both with profit-and-loss sharing and non-profit-and-loss sharing systems. This present study analyzes whether Islamic rural bank (IRB) performs in Indonesia better than the conventional rural bank (CRB) as their competitors. IRBs financial performance is measured by two measures, namely financial stability (Z-score) and profitability (ROA). The data used is monthly data starting from 2009: M1-208: M12. The results report that the IRBs Z-Score is higher than CRBs Z-Score. This finding shows that the IRB is more resistant to failure than CRB. However, based on the ARDL model as a dynamic regression, the stability of the IRB is very vulnerable to changes in the CAR, output, and inflation compared to CRB. The IRBs profit level is lower than CRB profit. Bank characteristics influencing IRBs profits are bank size and CAR, while macro variables affecting IBRs profit are output and inflation.

Keywords
Islamic Rural Banking, Financial Stability, ARDL, Indonesia

Topic
Islamic Economics and Business

Link: https://ifory.id/abstract/B3ewvyMzKtUg

Corresponding Author
Hj. Misna Ariani

Institutions
Economics Faculty of Balikpapan University

Abstract
In the digital age 4.0, communication is one of the dominant and important in organizational activities. With good communication will provide work motivation. In addition to communication and motivation, a comfortable and conducive work environment is also a factor for companies and organizations related to work performance of the State Civil Apparatus (ASN). The data collection method was carried out by distributing questionnaires and interviews with 38 employees. The analytical tool used is Path Analysis, with a significance level of 5%. The results show that the first line of communication has a positive and significant influence on work motivation. Likewise the work environment has a positive and significant influence on ASN work motivation. In the second path, communication does not significantly influence work performance, but has an indirect effect on work performance through work motivation. The work environment significantly influences work performance. In addition, work motivation also has a significant influence on work performance. Thus it can be concluded that communication and work environment influences and is able to increase work motivation and work performance for the State Civil Apparatus in the Planning, Research and Development Agency to continue to develop and improve work performance Penajam Paser Utara District.

Keywords
Communication, Work Environment, Work Motivation and Work Achievement of the State Civil Apparatus (ASN)

Topic
Management

Link: https://ifory.id/abstract/pQ8gCDFmUnZu

Corresponding Author
Femilia Zahra

Institutions
(1,2,3,4) Department of Accounting, Faculty of economics, Tadulako University,
(5)Department of Management, Faculty of economics, Tadulako University

Abstract
This study aims to examine the organizational factors-s effect to the knowledge transfer and their consequences for the integration of knowledge management and e-Learning functions. This research was conducted by distributing questionnaires to 150 lecturers from various faculties at the University of Tadulako. Questionnaires were distributed to the lecturer through google form media which connected to the whatsapp application. There were 132 questionnaires returned and could be processed for this study, so the total response rate was 88%. The results showed that organizational factors such as Information Technology (IT), Trust Culture (TC), Flexible structure and design (FSD) can support the success of knowledge transfer at state universities, especially Tadulako University. Other results show that there is an influence of knowledge transfer on the integration of knowledge management and e-learning functions. These results indicate that individual intention to transfer their knowledge and experience will support the integration of knowledge management and e-learning functions.

Keywords
Information Technology, Learning strategy, Trust Culture, Flexible structure and design, knowledge transfer, Integration of knowledge Management and e-learning

Topic
Accounting

Link: https://ifory.id/abstract/g7kR3Pevbx6z

Corresponding Author
Sri Langgeng Ratnasari

Institutions
Riau Kepulauan University, Batam University, Riau Kepulauan University

Abstract
This study aims to determine the effect of the level of education, work experience, and compensation to the performance of employee through work motivation. This research was conducted at PT. PEB Indonesia with the research population are all employees of the Quality Assurance Department. The sample of this study was 187 employees, using census sampling techniques or saturated sampling techniques. Data collection technique was using questionnaires distributed to respondents. The data analysis technique used SPSS and Structural Equation Modeling. The results of this study are the Education Level has a positive and significant effect on Work Motivation. Work Experience has a positive and significant effect on Work Motivation. Compensation has a positive and significant effect on Work Motivation. Level of Education, Experience, Compensation has a significant effect simultaneously on Work Motivation. Education Level has a significant effect on Employee Performance. Work Experience has a significant effect on Employee Performance. Compensation has a positive and significant effect on Employee Performance. Level of Education, Experience, Compensation simultaneously has a positive and significant effect on Employee Performance. Work motivation has a positive and significant effect on Employee Performance.

Keywords
Education Level, Job Experience, Compensation, Work Motivation, Employee-s Performance

Topic
Management

Link: https://ifory.id/abstract/4bnRADj2BNuw

Corresponding Author
Hedi Hastriawan

Institutions
a) hedihastriawan[at]ymail.com, University of Mulawarman
b) anis_utary[at]ymail.com, University of Mulawarman
c) musdalifah.azis[at]gmail.com, University of Mulawarman

Abstract
Firm value is a very important thing because it will affect the investors decision to invest in the company. One of the factors that can influence company value is the companys financial performance. Based on IHSG data at closing date of February 20, 2018, the IHSG posted its highest position at the level of 6,693, where the mining sector had the highest rate of return of 26.99%. In the mining sector, the coal mining subsector has the largest number. Coal mining companies are companies with strongly influenced by the movement of predetermined global commodity prices called Reference Coal Prices (HBA). HBA experienced a significant increase since November 2016 to reach its highest point in August 2018 at a price of USD 107.83 per ton. Based on this, the researchers are interested in making an impact of coal prices on financial performance toward coal mining company value. The results showed that the financial performance of the value of coal mining companies proxied by profitability had a positive and significant effect. Meanwhile the impact of coal prices can only strengthen and moderate the effect of financial performance as measured by profitability on the value of coal mining companies.

Keywords
Financial Performance; Firm Value; Coal Prices

Topic
Management

Link: https://ifory.id/abstract/MCX7uag24GJ8

Corresponding Author
musdalifah azis

Institutions
FEB Universitas Mulawarman

Abstract
Firm value is a very important thing because it will affect the investors decision to invest in the company. One of the factors that can influence company value is the companys financial performance. Based on IHSG data at closing date of February 20, 2018, the IHSG posted its highest position at the level of 6,693, where the mining sector had the highest rate of return of 26.99%. In the mining sector, the coal mining subsector has the largest number. Coal mining companies are companies with strongly influenced by the movement of predetermined global commodity prices called Reference Coal Prices (HBA). HBA experienced a significant increase since November 2016 to reach its highest point in August 2018 at a price of USD 107.83 per ton. Based on this, the researchers are interested in making an impact of coal prices on financial performance toward coal mining company value. The results showed that the financial performance of the value of coal mining companies proxied by profitability had a positive and significant effect and also solvency had a negative and significant effect. Meanwhile the impact of coal prices can only strengthen and moderate the effect of financial performance as measured by profitability on the value of coal mining companies.

Keywords
Financial Performance, Firm Value, Coal Prices

Topic
Management

Link: https://ifory.id/abstract/QVnK3m2LqJWG