Indonesia Conference Directory

Corresponding Author
Ilham Akbar Darmawan

Institutions
1. Universitas Katolik Indonesia Atma jaya
2. Universitas Sultan Ageng Tirtayasa

Abstract
The use of instructional media is a very important aspect to consider in a teaching practice. This study aims to design an effective robotics learning media among adolescents as an effort to socialize robotics technology. This study used a research development model of learning media that can be used to make effective and fun robotic learning. Development of learning media is carried out based on several stages, namely Analysis, Design and Development, and Evaluation (AD2E). The results of this study indicate that the designs made in general are in the excellent category with an average value reaching 90%. The application of learning media can also be said to be effective with an increase of 36.83 % compared to the learning activities previously carried out. Therefore, robotic learning media in the form of a line follower robot module is one of the learning media that can be used to improve student understanding in robotic learning.

Keywords
Robotics Teaching Method, Development of Robot Modules. Line follower Robot

Topic
Engineering Education Research

Link: https://ifory.id/abstract/3kfhDUZteP4q

Corresponding Author
Aprianti Nanda Sari

Institutions
Jurusan Teknik Komputer dan Informatika, Politeknik Negeri Bandung
Jalan Gegerkalong Hilir, Bandung

Abstract
Nowadays, information exchange becomes popular along with the development of information technology. To protect their confidential information, people usually use steganography because it hides the presence of the secret information in a media file called as cover. In 2018, Desoky et.al. proposed a method namely graphstega or graph steganography that conceals message as data points in a graph. However, this method is vulnerable since the value represented by the graph is not realistic and this will raise suspicion. To overcome the problem, this paper presents a novel approach by exploiting a graph built based on real data as the cover. To securing the position of the secret message, Shamir-s secret sharing scheme is used. The experiment showed that this method has better security than graphstega.

Keywords
graphstega; Shamirs secret sharing; steganography

Topic
Computers, Internet, Multimedia in Engineering Education

Link: https://ifory.id/abstract/pczEL4XDr3hw

Corresponding Author
Ginanjar Suwasono Adi

Institutions
Program of Telecommunication Engineering, Department of Electrical Engineering, Politeknik Negeri Bandung, Jl. Gegerkalong Hilir Ds. Ciwaruga Mailbox 1234, Bandung 40012, Indonesia
*ginanjar.adi[at]polban.ac.id

Abstract
A quest of vacant parking space in the public area can indirectly lead to traffic congestion which can be troublesome for drivers in terms of time efficiency. This study is expected to assist drivers to get the available parking slots information in a real-time manner and support the parking control systems by constantly updating the information of vacant parking slots positions in public areas. A vision-based parking slots recognition method is proposed to identify occupied areas by vehicles which is divided into two main parts: setup configuration and object detection. Canny Edge and Hough Line Transform are used to achieve line detection for parallel parking slot marking; contour extraction and bounding rectangular are then applied for an initial parameter to form a reference area as a region of interest (ROI). Moreover, Structural Similarity Index Measurement (SSIM) exploits the reference image and target image to identify whether the area is empty or occupied by vehicle depending on structure comparison. Experimental result shows, from 50 sample images of parking slots attained by surveillance camera, the detection accuracy of 92% and precision of 89% are obtained using selected features with tuning SSIM threshold level of 0.4.

Keywords
Image processing, parking slot detection, canny edge detection, hough line transform, structural similarity index

Topic
Computer and Communication Engineering

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

Corresponding Author
Wawan Wahyu

Institutions
Universitas Pendidikan Indonesia

Abstract
This study was designed to investigate the effectiveness of School Chemistry Practicum through developing Project-based Three Key Skills to build students- creativity on making Creative Products made from natural materials. This research used descriptive method. Data collection was carried out using assesment rubric of Creative Products and student testimonial sheets. The results showed that students- creativity were successfully built through learning using the development of Project-based Three Key Skills. This model facilitated students to construct their knowledge then made product based on that knowledge and finally discussed and evaluated the product. It showed that the Project-based Three Key Skills developed on School Chemistry Practicum was very potential to be applied in learning process to stimulate student creativity.

Keywords
Project-based Three Key Skills, Creative Products, School Chemistry Practicum

Topic
New Technologies in Education

Link: https://ifory.id/abstract/D3vJndRZGQ7K

Corresponding Author
Sri Indah Nikensari

Institutions
Universitas Negeri Jakarta

Abstract
The trade war between the US and China inspired other countries to adopt a more protective international trade strategy, especially in conditions of a trade balance deficit. This research has two objectives, first to find out which factors are more influential on import activities in ASEAN countries, between the need to increase economic growth, the availability of foreign exchange reserves, population needs, or inflation that occurs within the country. The second goal is to formulate a strategy that should be done in relation to the first goal. To answer this question, the panel data regression equation analysis is used, from 10 ASEAN countries with the 2011-2017 data year. The results show that last years GDP and foreign exchange reserve ownership (FER) had a very significant effect (sig. <5%) on import demand, while other factors were less significant. Because FER has a greater influence than GDP on import demand, the protective import strategy should be implemented as done by United State.

Keywords
Imports demand; international trade; GDP; forex reserve; imports strategy

Topic
Economics

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

Corresponding Author
Irwansyah -

Institutions
Irwansyah1, Yunita Fitria2, Situmorang, Elga Oktaviola3

Abstract
The study aims to analyze the effect of financial leverage, company size and sales volatility which is proxied by Agency Theory. The populations in this study are trading, service and investment companies listed on the Indonesia Stock Exchange in 2013-2017. The sampling technique uses purposive sampling with a total sample of 42 companies. The analysis of the study uses multiple regressions. We find several results showed that financial leverage and company size had a positive and significant effect on earnings persistence. Furthermore, sales volatility had a positive but not significant effect on earning persistence. Moreover, the study suggests adding other variables that are closely related to earnings persistence. It also suggests increasing the period of years, samples and objects of research in addition to trading companies, services and investments in order to obtain better results.

Keywords
earnings persistence, financial leverage, company size, sales volatility

Topic
Accounting

Link: https://ifory.id/abstract/XWkQcyZA6Mn2

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
Sri Maulida

Institutions
Universitas Lambung Mangkurat Banjarmasin

Abstract
The growth of Islamic banking in Indonesia to show positive results, one of which related to finance growth. However, over time, financial technology is needed at this time so that people understand about finance and banking. The aims of this research is to find out which variables are most influential in driving financial inclusion, blockchain and crowdfunding. The analytical method used is Vector Autoregression First Difference (VAR-FD) with innovation accounting in the form of Impulse Response Function (IRF) and Forecasting Error Variance Decomposition (FEVD) from the aggregated data statistics of Shariah banking in Indonesia. The results of this study indicate that The most influential variable on increasing the number of financing accounts in crowfunding is Murabah, The most influential variable in increasing the number of DPK accounts in blokchain is Sukuk. The influence of Murabahah and Sukuk is very large in forming Inclusive growth.

Keywords
Economics, Blokchain, Crowdfunding, Monetary, Shariah bank; Vector Autoregression First Difference (VAR-FD).

Topic
Islamic Economics and Business

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

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
Ratna Dewi Kusumawati

Institutions
(a) Accounting
Universitas Bina Insani
Bekasi, Indonesia
ratnadewi1991[at]gmail.com

(b) Accounting
Universitas Bina Insani
Bekasi, Indonesia
avincennia29[at]gmail.com

Abstract
Abstract: Theory of reasoned action is a theory that explain and predict intention behavior. Previous study reveals that trust in the community of seller mediates the relationship between PEES and intention to purchase. Other research reveals that in e-commerce, trust can be seen not only trust in the community of sellers but also trust in intermediaries. This study develop previous study using trust in intermediaries variable as a mediator in the relationship between PEES and repurchase intention. The purpose of this study is to investigate the role of Trust to Intermediary as a mediator variable between PEES and repurchase intentions. This research was conducted by distributing surveys online to 138 respondents who had buy at marketplace in Indonesia in the last 6 months. The data were processed using Path Analysis. The finding indicates that Trust to Intermediary can be a mediator between PEES and repurchase intentions. Further, we found that PEES affects Repurchase Intention directly. We can conclude that PEES affects repurchase intention directly and indirectly with Trust in intermediaries as a mediator. The finding of this study helps the intermediaries business entities that their escrow services increase customer-s trust and increase customer-s intention to repurchase.

Keywords
perceived effectiveness of escrow services; trust to intermediary; repurchase intention; e-commerce; customer

Topic
Information System

Link: https://ifory.id/abstract/3rVKLqgpkAw7

Corresponding Author
Taruni Suningsih

Institutions
PG-PAUD FKIP Universitas Sriwijaya Palembang Sumatera Selatan

Abstract
The aim of this research is to developing interactive multimedia on material introduction the wild animal in Kindergarten Palembang City. This research used development research method with the Allesi and Trollip model that consists of: planning phase, design phase, and development phase. Research subject used 25 students aged 5-6 years at Nusa Indah 1 Kindergarten in Palembang City. This research demonstrate that in this multimedia application there are four main menus, namely a menu about wild animal material, a learning video menu, a menu to count the number of wild animals, and a puzzle game menu. The results of validity test from experts obtained a score of 0,91 from the media expert and 0,75 from the material expert, so the average of validity test was stated in very high category of validity, that is mean the developed interactive multimedia was declared valid and could be tested. The results of practically test of students obtained score of 0,95 which is stated in category of very high level of practically, so that interactive multimedia is easily played by students.

Keywords
Development, Interactive multimedia, Wild animals, Kindergarten

Topic
Use of information and communication (ICT) in Early Childhood Education

Link: https://ifory.id/abstract/mAt6V9kZnjWy

Corresponding Author
Sri Tatminingsih

Institutions
Universitas Terbuka

Abstract
Learning or development activities in early childhood should be implemented holistically and comprehensively in order to develop all aspects of its development, including cognitive and emotional social. One of the models developed is a comprehensive game-based learning model. This early childhood learning model was developed through research and development with 9 (nine) steps developed by Borg and Gall. The model was developed with reference to three games: constructive, educational and traditional games based on learning theories of early childhood and the theories associated with the three games. This model is purposely designed for alternative members of early childhood teachers to stimulate cognitive and social-emotional abilities of children simultaneously. Stages in this model include 1) Conducting initial assessment 2) Analyzing initial ability 3) Implementing the learning process 4) conducting the final assessment 5) analyzing the final assessment result and all the stages are evaluated thoroughly. The materials and tools used in this model are: an assessment instrument of cognitive, social-emotional abilities, guides and a comprehensive game tool called "Colored Sticks", as well as an instrument of observation of learning. In this model, the role of ECE teacher as facilitator, planner, implementer and assessor cannot be replaced.

Keywords
learning models, comprehensive games, early childhood, cognitive and social-emotional Abilities

Topic
Support for childrens holistic development in the Industial revolution era

Link: https://ifory.id/abstract/2J4j9erWwyLp

Corresponding Author
SRI MAHYURIANTI

Institutions
a) Teacher education for early childhood education, UNP
Jln. Prof. Dr. Hamka, Air Tawar, Padang, Indonesia
mahyurianti.eri[at]gmail.com
b) Teacher education for early childhood education postgraduate program, UNP
Jln. Prof. Dr. Hamka, Air Tawar, Padang, Indonesia

Abstract
The teaching and learning process is basically an activity implementing the curriculum of an educational institution so that it can take the child to achieve the educational goals set. One effective way is to maximize the use of media. Learning media in the form of visuals in the form of images, photos, audio in the form of sound recordings, certain sounds, as well as in the combined form of both such as video recordings that contain audio and video elements have changed the paradigm of learning outcomes. One of them is by applying audio-visual media based on Minangkabau folklore to develop childrens speaking skills at TK Kartika 1-7 Padang. It is done because applying audio-visual media is one alternative that can be used to maximize childrens understanding / childrens ability in mastering the material provided by the teacher. It also makes children motivated in their desire to continue to learn and hone themselves. Referring to these problems, the writing method used is descriptive method that aims to describe the application of audio visual media based on Minangkabau folklore to develop childrens speaking skills at TK Kartika 1- 7 Padang. The population in this study was children in TK Kartika 1-7 Padang who were registered in 2018/2019. The number of children enrolled in the school year is 44, spread in two classes. Based on observations through the collection of report cards on childrens learning activities data is still very low with the percentage of BRA (Benchmark Reference Assessment) 5.10%. (Source: narrative book of TK Kartika 1-7 Padang teachers, semester I (odd) 2018/2019 school year). So that the development of children is still classified as very low, from 22 children, 7 of whom received a one-star rating (*) which was in the underdeveloped category. A three-star rating (***) means that the child is able to speak, but only 1 has a four-star rating (****) which is categorized as a child who is able to speak well and fluently and has clear articulation. So that the data shows that childrens speaking ability in Kindergarten Kartika 1-7 Padang children need to be improved.

Keywords
Childrens Speaking Ability, Audio-Visual Media, Minangkabaus Folklore

Topic
Use of information and communication (ICT) in Early Childhood Education

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

Corresponding Author
FITRIANI JAMBAK

Institutions
a) PPs Universitas Negeri Padang
Jl. Prof.Dr. Hamka Kampus UNP Air Tawar Padang, e-mail: gvitriani[at]gmail.com

2)Universitas Negeri Padang
Jl. Prof.Dr. Hamka Kampus UNP Air Tawar Padang, e-mail: gvitriani[at]gmail.com

Abstract
The aim of this research is to develop a discrete story book model of discordant kurenah through literacy of the Minangkabau culture to form the early childhood character of the hobby in Group B. The development of the discrete story book Kurenah is carried out by connecting the main points of Minangkabau traditional teachings on 12 kinds of discordance, one of which is called SumbangBaleh duo in which there are discordant kurenah. Kurenah contributions are designed in the form of picture books so that they can be easily applied to young children. In addition, this discrete picture book of kurenah aims to introduce children early on to the teachings of culture, Minangkabau customs that gradually disappear began to be replaced by technological advances and story books that raise Minangkabau culture are still little published so that discordant books on kurenah can be used as a reference for educators in shaping the character of children from an early age. This type of research is research and development (Research and Development), using the Brog and Gall model. Judging from the results of this study the validation test conducted by an average validator obtained 90.81%. Teacher questionnaire responses obtained by an average of 81.8%, the value of childrens character formed 68.39%. Based on these results it can be concluded that the development of discordant story book models in shaping the character of early childhood is very valid, practical and effective. In other words, the use of the development of the SumbangKurenah picture book model can influence the character of children, and make a positive contribution to the learning process in group B in Bukittinggi-Agam.

Keywords
Picture story books, sumbang kurenah, characters, early childhood

Topic
National values on character education for early generations in Digital era

Link: https://ifory.id/abstract/nGF4BjJMp7Kz

Corresponding Author
fitriany fitriany

Institutions
FEB - Universitas Indonesia
Kampus UI depok

Abstract
This study aims to obtain empirical evidence related to the direct and indirect relationship between audit market concentration and audit quality and audit fee. The background of this study was due to the application of PP 20/2015 where these regulations abolishing the mandatory audit firm rotation. The sample used in this study is a non-financial company listed on the Indonesia Stock Exchange in 2013-2017. This study found that market concentration does not directly affect the quality of the audit, both before and after the application of PP no 20/2015. But after the application of PP No. 20/2015, this study found an indirect effect of market concentration on audit quality through audit fees. After Implementation of PP 20, the market concentration significantly increase the audit fees and audit fees also increased the audit quality.

Keywords
audit fee; audit market concentration; audit quality; PP No. 20/2015

Topic
Economics, Finance, Banking, and Accounting

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

Corresponding Author
fitriany fitriany

Institutions
Universitas Indonesia

Pusat Pembinaan Profesi Keuangan, Sekretariat Jenderal, Kementerian Keuangan RI
Jl. Dr. Wahidin Raya No. 1, Jakarta Pusat

Institut Akuntan Publik Indonesia
Jl. Jend. Sudirman Kav.52 – 53, Jakarta Selatan

Abstract
ISA (International Audit Standards) No 600 is implemented in order to mitigate the problem of audit failures in group entities, especially audit quality on component entities / subsidiaries. In Indonesia ISA 600 was adopted as SA 600 as a substitute for AU 543 where the group auditor was responsible for the entire audit process including opinion. In its application, there were complaints regarding SA 600 due to the impact on audit quality, client movement, including the reduction in audit fees. This study was conducted to determine the auditors perceptions about the impact of the application of SA 600 on audit quality, and audit client movement / change in Indonesia. This research is expected to be a reference in regulators policy recommendations related to the impact of the application of SA 600 in Indonesia. The research data was obtained from primary data (questionnaire and FGD results) and secondary data (literature study). The methodology used in this research is quantitative and qualitative methods, the further testing of data using descriptive statistical analysis and different tests. From the results of the distribution of questionnaires and FGDs, it was found that SA 600 could basically improve the quality of audits when their implementation was carried out according to established standards. But on the other hand, the application of SA 600 has an impact on the movement of audit clients (especially for component companies / subsidiaries) who move to follow the auditor group of the company.

Keywords
SA 600; audit grup; audit quality;movement audit client

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/hNfa9X4PEYmc

Corresponding Author
Farida Rahmawati

Institutions
Universitas Negeri Malang

Abstract
This study aims to find out how the influence of fiscal balances on capital expenditure and economic growth in East Java Province in 2015-2017. This study uses data on local own source revenue (PAD), general allocation funds (DAU), special allocation funds (DAK), village funds (DD), capital expenditure and economic growth. The study was conducted using samples in 30 districts / cities in East Java Province in 2015-2017. By using multiple linear regression analysis tools and path analysis, the results of the first analysis show the influence of PAD and DAU on capital expenditure because basically the two funds are used for the provision of public facilities and infrastructure. Whereas DAK and DD have no effect on capital expenditure because the two funds are more used for financing / expenditure other than capital expenditure. While the results of the second analysis show that PAD, DAU and DD have a positive influence on economic growth, while DAK has a negative effect on economic growth and capital expenditure has a positive effect on economic growth.

Keywords
Fiscal Balance, Capital Expenditure, Economic Growth

Topic
Quality Management and Economic Development

Link: https://ifory.id/abstract/Dq8LRjyh4meV

Corresponding Author
Grisvia Agustin

Institutions
Universitas Negeri Malang

Abstract
Macro-financial linkages are generated by financial vulnerabilities. Financial vulnerability refers to the presence of amplification mechanisms that are linked to leverage or maturity transformation. Financial vulnerability is reflected in the pricing of risk. When financial vulnerability is large, small shocks can have severe aggregate macroeconomic consequences. The research objectives are analyzing domestic and external financial vulnerability by employing panel data of emerging markets (including Indonesia) in 2017-2018. Analysis result above shows that financial vulnerability index in domestic scope of emerging markets are affected by private sector real growth, consolidated foreign claim and nominal home price. Meanwhile financial vulnerability index in external scope of emerging markets are affected by external debt in short-term and long-term.

Keywords
emerging markets, financial vulnerability, panel data

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/mt98Y2pndrR7

Corresponding Author
kussudyarsana kussudyarsana

Institutions
Kus165[at]ums.ac.id, Departement of Management, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta.
Jl. Ahmad Yani no 1 Surakarta.

Abstract
This study aims to examine the impact of opportunism on family small to medium sized enterprises (SMEs), particularly in Indonesia. At this time there are still differences of opinion about whether opportunism occurs in family businesses, and adversely affect the performance of family companies. This study used small and medium scale family business as research subjects. A total of 370 family business located in the former Surakarta Residency and Jogjakarta Province, covering the areas of Surakarta, Klaten, Sukoharjo, Karanganyar, Boyolali, Wonogiri and Sragen and Bantul were involved in this research. To analyses the data, this study used multiple regression and descriptive analyses. By using those methods, hypothesis were tested and discussed. After data were cleaned, only 314 data can be used to tested the hypothesis. The result indicated that opportunism has negative effect to the performance of family small and medium enterprises

Keywords
opportunism, performance, family SMEs.

Topic
Management, Enterpreneurship, and Leadership

Link: https://ifory.id/abstract/6Gq9jpcynYmu

Corresponding Author
A.A Gde Satia Utama

Institutions
a) Accounting Departement, Faculty of Economic and Business, Airlangga University, Jalan Airlangga 4-6, Surabaya, 60286, Indonesia
*gde.agung[at]feb.unair.ac.id
b)Accounting Departement, Faculty of Economic and Business, Airlangga University, Jalan Airlangga 4-6, Surabaya, 60286, Indonesia
c)Accounting Departement, Faculty of Economic and Business, Airlangga University, Jalan Airlangga 4-6, Surabaya, 60286, Indonesia
d)Accounting Departement, Faculty of Economic and Business, Airlangga University, Jalan Airlangga 4-6, Surabaya, 60286, Indonesia

Abstract
Indonesian Financial Inclusion level has increased each year. It is still slow compared to the level of Financial Inclusion in other ASEAN countries. Indonesia index in 2014 was 36%, while the index of Thailand was 78%, Malaysia 81%, and Singapore 96%. Several factors are slow increase in the distance of people-s homes with financial services and the difficulty of public access to financial products. OJK through policies issued Laku Pandai (Financial Technology – based) to tackle the problem. Banyuwangi is the largest district in East Java, with 1,6 million residents in 2017, and 269.267 SMEs in 2015. The amount is deemed to represent the impact of Laku Pandai in East Java. Based on research data obtained through interview, observation, and documentation descriptive qualitative methods found problems accessing credit undertaken by SMEs through Laku Pandai. Therefore we need to redesign on the credit system of Laku Pandai. The purpose of this research is to develop the credit system of Laku Pandai in order to increase effectiveness and efficiency in achieving financial inclusion, especially in the SME sector. Result form the study show the necessary capital to redesign proccess credit system can provide great benefits to Bank that Organize Laku Pandai.

Keywords
Laku Pandai; Financial Technology; Financial Inclusion; Designing Credit System

Topic
Economics, Finance, Banking, and Accounting

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

Corresponding Author
Maulan Irwadi

Institutions
1 Accounting Study Program, Politeknik Anika Palembang
email: irwadi1[at]yahoo.co.id
2 Accounting Department, Politeknik Negeri Sriwijaya
email: indra72[at]polsri.ac.id
3 Accounting Department, Politeknik Negeri Sriwijaya
email: mhusnimubarok[at]polsri.ac.id
4 Accounting Department, Universitas PGRI Palembang
email: aryo.83arifin[at]gmail.com

Abstract
This study aims to determine the effect of regional expenditure on incumbent in regional head elections in 2018. In this study, the determination of samples is by using purposive sampling in provincial / city / district areas that participate in regional head elections. The total population in this study is 171 regions. By using the purposive sampling, the results obtained are 67 regions. The statistical method used to analyze data and to test hypotheses is by using descriptive statistics. Based on the results of the analysis and discussion that has been carried out by using multiple linear regression, the conclusion is that the hypothesis testing results show that the grant expenditure variable has a negative and significant effect on the incumbent of regional head elections in 2018. The social assistance expenditure variable has no effect on the incumbent of regional head elections in 2018. Variable capital expenditure has no affect on the incumbent of regional head elections in 2018. On the other hand, grant expenditure, social assistance expenditure, and capital expenditure simultaneously affect the incumbent of regional head elections in 2018.

Keywords
Grant Expenditure, Social Assistance Expenditure, Capital Expenditure, Incumbent

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/vZH3pfUMYGNP

Corresponding Author
Budi Eko Soetjipto

Institutions
(a,b.d) Faculty of Economics,Universitas Negeri Malang
Jl. Semarang 5 Malang, 65145, Indonesia
(c) Department of Communication, Faculty of Modern
Languages & Communication, Universiti Putra Malaysia,
43400 UPM Serdang, Selangor D. E., Malaysia.

Abstract
The results of previous research on the development of halal culinary have not been done much in Indonesia. For this reason, this study wants to uncover the perceptions of students in the master of management program in relation to efforts to develop the halal industry in East Java, especially in Malang and Surabaya. The objective of this study is to explore the perception of Muslim Students towards halal culinary in Indonesia In term of 1) the role of the government in halal certification, 2) halal food festival, and 3) Promoting halal food events through social media and internet. This is qualitative study using case study. Informants of this research are students of Master Management Faculty of Economics, Universitas Negeri Malang. The students are in the third semester in their study. Research findings show the following things (1) the government needs to encourage halal efforts by providing socialization and benefits of halal cuisine in collaboration with the Indonesian Ulema Council. (2) Halal food festivals can be done to attract tourists. Even though Malang City has never done it, but this is an appropriate step of cooperation for food entrepreneurs and local governments in attracting Muslim tourists who want to visit Malang. This festival should be held to coincide with religious events (3) the development of the halal culinary industry can be done through social media and the internet is in line with several other research results.

Keywords
development, halal culinary, halal food festival, halal certification, social media, internet

Topic
Marketing, International Business and Tourism

Link: https://ifory.id/abstract/6MJKNkrWj9Xz

Corresponding Author
cipto wardoyo

Institutions
Universitas Janabadra Yogyakarta
Universitas Negeri Malang
UPN Veteran Yogyakarta
UPN Veteran Yogyakarta

Abstract
Abstract: This study investigates the effect of integrated firm-s reporting on firm-s performance. The integrated financial reporting contains of financial, good corporate governance (GCG) and sustainability reporting that shows company-s responsibility to capital providers, environment and social. The important question is whether more disclosure indicates more informative for decision maker. Therefore, it is important to identify which reporting useful for primary users. This study examines 108 public comphanies that granted ISRA (Indonesia Sustainability Reporting Award) from 2013-2017 for firm-s performance, GCG index, and sustainability index. The result shows that information for capital providers can be used for investment and credit decision. This finding indicates company faces agency conflict, so company-s disclosure dedicates for primary users, namely creditor and shareholder. This finding also indicate that earnings more informative than good corporate governance and sustainability reporting. It may show the concentrated ownership in Indonesia encourages management to behave less aggressive.

Keywords
Tobin-s Q, integrated firm-s reporting, good governance, sustainability reporting, earnings

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/jRE2g4v9NXwn

Corresponding Author
Birgitta dian saraswati

Institutions
Brawijaya Univeristy, Indonesia

Abstract
This study aims to identify the level of systemic risk of each bank and the financial linkages between banks in Indonesia. In this study, researcher uses 41 banks that have been actively traded on the Indonesia Stock Exchange in the period 2013-2018. The data of stock capitalization of banks are used as prices in a portfolio of banking system. The method used in this study is the CVaR (Conditional Value at Risk) method which was introduced by Adrian and Brunerrmeir in 2008. The equilibrium of the system is assumed reached at optimum portfolio of the system. At this situation each bank contribution to systemic risk is analyzed, as well as its impact onto it when there is a change in capitalization of a certain bank. The result shows the impact of bank onto systemic risk is not always follow its size in contribution the systemic risk. Due to covariance-s among banks are some positive and others are negative, some banks have negative contribution to systemic risk while others- are positive. There are 4 banks that have different behavior. These banks have negative contribution to the systemic risk. These banks are BMRI, PNBN, PNBS and NAGA. The negative impact to systemic risk is dominated by BMRI as much as -0.17%, and by PNBN as much as -0.04%. There are 2 major banks that have contribution to systemic risk ; BBCA (3,01% or Rp 59,1 trillion) and BBRI (0,54% Rp 10,62 trillion). However their impact on systemic risk are different. The parameters of impact on systemic for BBCA and BBRI are 14,99% and 52,94% respectively. Thus the stability of the system is more sensitive to the volatility of Bank Rakyat Indonesia (BBRI) than of Bank Central Asia (BBCA).

Keywords
Systemic Risk, Financial Linkage, Value at Risk, Conditional Value at Risk, covariance banking

Topic
Economics, Finance, Banking, and Accounting

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

Corresponding Author
Grisvia Agustin

Institutions
Universitas Negeri Malang

Abstract
Objectives of financial management may be broadly divided into two parts such as profit maximization and wealth maximization. But alms-giving doesn-t have any connection with profit maximization or wealth maximization. Giving of alms is individual spending with non-profit oriented. Alms-giving objective for religious reason only to obey God-s order. In macro-economics and micro-economics theory there are alms component as spending. Because alms-giving is better to be spent secretly. The research aims to analyze causality relationship between giving of alms with individual financial management using Econometric analysis Toda-Yamamoto causality test. Respondents comes from various region with various occupation and income with various religion background. Research analysis finds overwhelming support for the idea which optimism impacts economic decision-making by proving that alms affect financial management.

Keywords
Alms-giving, financial management, Toda-Yamamoto causality test

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/b7ZdaxwMAPqX

Corresponding Author
Ilyas -

Institutions
1 Department of Economisc and Development Study, Faculty of Economics and Business, Universitas Halu Oleo
2 Department of Economics, Faculty of Economics, Universitas Negeri Malang
3 Department of Management, Faculty of Economics and Business, Universitas Halu Oleo
4 Department of Mining Engineering, Faculty of Earth Science and Technology, Universitas Halu Oleo
5 Department of Archeology, Faculty of Cultural Science, Universitas Halu Oleo

Abstract
Abstract This research was conducted to find out the impact of the Industrial Revolution 4.0 on employment in Indonesia. The method used in this study is a qualitative research method with data in the form of literature review and analyzed with content analysis. The results of this study indicate that the 4.0 industrial revolution has hit the world, including Indonesia. The basis of the 4.0 Indonesian Revolution lies in the progress in communication and connectivity compared to technology. The Industrial Revolution 4.0 was marked by the emergence of technological breakthroughs in a number of fields, including robotics, artificial intelligence, nano technology, quantum computing, biotechnology, the Internet of Thing (IoT), 3D printing, and autonomous vehicles. This revolution creates opportunities and of course saves the various challenges that must be faced. The industrial revolution has significantly affected labor aspects. The policies that can be taken by the government to improve labor capabilities are: First, harmonization of standardization and competency certification through cross-sectoral, cross-regional, and cross-country business partner cooperation, within the framework of market openness. Second, the development of partnership programs between the government and business / industry and between the central government and regional governments to improve the quality of the workforce. Third, improving governance in organizing training programs to accelerate worker certification. Fourth, expanding economies of scale towards sectors / sub-sectors with high productivity. Increasing the workforce and decreasing unemployment as well as the increasing number of young people who succeed in digital business shows that Indonesia has successfully exploited the opportunities of the Industrial Revolution 4.0. Keywords: Industrial Revolution 4.0, Technology, Labor

Keywords
Industrial Revolution 4.0, Technology, Labor

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/T6hHGJ7KMZbU

Corresponding Author
Heny Kusdiyanti

Institutions
Economics Faculty, Universitas Negeri Malang

Abstract
Today Industrial Revolution has reach its peak where technology become the basis of human life. There are so many effort that have been done by the government to increase the contribution of the educational sector. Teacher competence become one of the important thing in the educatioal improvement. This study aim to build the fundamental stategy for competence improvement model on administration-s teacher toward Industrial Revolution 4.0. This research done by training and data collection techniques used in this study are documentation, questionnaires, interviews, and test to responden. The result of this research are first, 76% of teachers understood the criteria for office administration programs that were able to face challenges in the industrial revolution era 4.0. In this case, it is able to mention a digital-based office administration program to answer the needs of industry 4.0 in the form of services. Secondly, 79% of teachers know the output of office administration programs from productive, creative and entrepreneurial (PKK) subjects that can be commercialized, including: typing services and event organizers. Based on the result it can be conclude that 2. This program is able to foster entrepreneurship (entrepreneurship) among the Office Administration Teachers in SMK 1 Boyolangu. 5. This program provides insight and provision for Tulungagung Regency Office Administration teachers who are able to provide guidance for students to live independently and skillfully now and in the future.

Keywords
Competence, Industrial Revolution 4.0, Productive, Creative, Entrepreneur Subject.

Topic
Management, Enterpreneurship, and Leadership

Link: https://ifory.id/abstract/r6JQBq4D2Fpg

Corresponding Author
Suryo Hadi Wira Prabowo

Institutions
1Universitas Negeri Malang
2Universiti Putra Malaysia

Abstract
This research is based on the desire to increase the amount of research and the number of publications resulting from the increased ease of finding research groups and accelerating the process of disseminating information in accordance with the field of research. This study was applied to a research group consisting of 50 research lecturers from universities. This research method was conducted by comparing the ease felt by the research lecturer in using the thinkgather.com application. The analysis applied in this study is based on the Technology Acceptance Model (TAM). TAM is a method used to determine the tendency of users to use new technology. The results of the research conducted are lecturers, as users of the thinkgather.com application, who have a high desire in using this application (BI). This was obtained because respondents showed a high Perceived Usefulness (U) of 82,5% and showed a high Perceived Ease of Use (E) of 85%. Based on these results states that the research lecturer, as a user, feels increased ease of collaboration and networking.

Keywords
App-Based Platform, Networking Media, Researcher, Thinkgather.com

Topic
Communication and Society

Link: https://ifory.id/abstract/fZKPF98gJCXx

Corresponding Author
Muhammad Syam Kusufi

Institutions
Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Trunojoyo Madura

Abstract
This study reports the results of experiments in which individuals assume to be accountants by obtaining one condition from four conditions with independent variables influences (personal cost of reporting and the level of seriousness of the problem) and reporting lines (anonymous and non-anonymous) are influenced by the dependent variable intention to carry out action whistleblowing. Before working on a given case the first thing to do is to watch a cheating video to add a real impression of the event actually experienced by the individual. The results show that individuals prefer to report whistleblowing with conditions under the personal cost of reporting. Through anonymous reporting paths rather than non-anonymous reporting lines in the sense, individuals will choose to report fraudulent actions through anonymous reporting channels because individuals are afraid of the existence of a Personal Cost of Reporting or the level of seriousness of the problem is not proven to cause individuals to report whistleblowing either through anonymous reporting lines or non anonymous reporting lines, It is becaused as long as there has been fraud eventhough the level of seriousness is low.

Keywords
whistleblowing, personal cost of reporting, level of seriousness of problems, anonymous and non anonymous reporting lines

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/BvxXUAmzJ6pb

Corresponding Author
Emma Yunika Puspasari

Institutions
UNIVERSITAS NEGERI MALANG

Abstract
The institutional economics perspective, the local wisdom paradigm, the qualitative-interpretative paradigm, is used to conceptually reconstruct the existence of institutional economics and local wisdom of the coastal community of Muncar Banyuwangi village. The life of the coastal community of Muncar has redefined the existence of the coastal economy in an evolutionary manner. This coastal community has a different typology from spaces whose cultural wisdom identities become local identities. The community group has a different economic culture that is influenced by institutions and norms, power structures, community tacit knowledge of the coastal and marine environment ,. Coastal community stereotypes emerge in regulating and managing the area and the community uses a lot of power structure in the management of harmony with nature (the sea). Forms of management that are formed through local economic institutions, among others, appear in the division of tasks, collateral cooperation (horizontal) with dependence on others (mutual cooperation) and strengthening the norms and social values that apply in this society. This new local paradigm gave birth to the transcendental behavior of the people inherent in the economic activities of catching and processing sea fish. The coastal area which is a fish production center is dominated by traditional capture fish processing with a natural management system.

Keywords
Institutional Economics, Local wisdom paradigm, Coastal communities

Topic
Quality Management and Economic Development

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