Indonesia Conference Directory

Corresponding Author
Susie Fitri Hendriarti

Institutions
PIPK Department, Faculty of Technology Management and Entrepreneurship, Universiti Teknikal Malaysia Melaka, Malaysia

Abstract
Currently, advocate becomes an important profession in accomplishing the law cases. It caused by people-s lack of information on existing law. Nevertheless, an issue states the decreasing of advocate-s hard skill quality and ethics in running his profession. Hence, it is urgently required the improvement on human resource, particularly hard skill factor of an advocate at the law firms. Based on above issue, a research that focused on the advocate-s hard skill improvement is needed. It is designated to design research model for advocate-s hard skill as well as to identify related variables and indicators that involve in advocate-s hard skill improvement. The method of data collecting is survey by distributing questionnaires to 101 advocates at the law firms in Yogyakarta. Data attained are analyzed by using Structural Equation Modeling with the help of AMOS 24 application, therefore an appropriate conceptual model is obtained to conduct advocate-s hard skill improvement. The analysis indicates correlation among hard skill variable with other three variables, which are training, soft skill and knowledge.

Keywords
Advocate, Improvement, hard skill, Structural Equation Modelling (SEM), AMOS

Topic
Entrepreneurship

Link: https://ifory.id/abstract/FkU2Az4uZTbC

Corresponding Author
Nova Wijayanti

Institutions
a) Universitas Indonesia
b) Universitas Indonesia

Abstract
Using Human Factor Analysis and Classification System (HFACS), this research aims to know how external environment, organizational influence, unsafe supervisor, and precondition of unsafe acts contribute to unsafe acts (human error) in aircraft maintenance, and the relationship between each factor using PLS-SEM to conduct exploratory research. Study case in Garuda Indonesia Aircraft Maintenance proved that precondition of unsafe acts is the most contributing factor for human error in maintenance. Therefor the company should address more attention in precondition of unsafe acts.

Keywords
Aircraft Maintenance; Human Factor; HFACS; unsafe acts; PLS-SEM

Topic
Human Resource Management

Link: https://ifory.id/abstract/7TctBmZ3nGRw

Corresponding Author
Widi Dwi Ernawati

Institutions
POLITEKNIK NEGERI MALANG

Abstract
This research aims to implement PAKEM methods using Cooperative Learning Model to increase students understandings and abilities on Taxation Accounting subject. PAKEM is an acronym for Pembelajaran Aktif, Kreatif, Efektif dan Menyenangkan (Active, creative, joyful and effective learning). The Cooperative Learning models used are Group Investigation, Think Pair Share, and Jigsaw. Research was done to students in the sixth semester at the Accounting Departmen, Politeknik Negeri Malang. The success of this method is measured by using two components : (1) individual active participation and contribution during group and class discussions, (2) individual test scores on understanding and analytical skills. The average minimum value target of the two components should reach 73 mark. The results found that the students active participation increased and the individual test scores also gained a value above an average of 73. Based on the questionnaire, the students gave reflection and positive responds towards this method. It can be concluded that this method have succeded in improving the soft skills and competence of students on this subject.

Keywords
Keywords: PAKEM, Cooperative Learning, tax accounting

Topic
Taxation

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

Corresponding Author
Asa Sabila Gina

Institutions
School of Business and Management
Institut Teknologi Bandung, Indonesia
Jl. Ganesha No. 10 Bandung 40132, Indonesia

Abstract
Indonesias micro, small, and medium-sized enterprises are facing many barriers; one of them is financial management. Financial management has a fundamental role in the entire management scheme in a company. Poor financial management is a crucial and frequent cause of failures in MSMEs. Lack of financial management impact financial performance. XYZ is one of small enterprise in Indonesia that includes in the fashion industry faced poor financial performance. Poor financial performance shows on their financial statements. The income statement in 2018 shows a net loss, whereas the revenue is the highest compared to 2017 and 2019. The objectives in this research are to explore what factors that cause the net loss in 2018 and to improve the enterprises financial performance — internal and external analysis conducted to achieve the objectives. The internal analysis uses the profitability ratios and fishbone analysis. The root cause of the problem conducted through fishbone analysis is due to financial activities. The profitability ratios analysis conducted using a tool called common-size income statement. According to the common-size income statement, the marketing expenses shows a disproportional ratio compared to its revenue. On the other hand, to maintain the company in a profitable position within the industry, the external analysis using Porters Five Forces and Porters Generic Strategies has been conducted. Following the result of Porters Five Forces analysis, fashion industry in Indonesia is in a tight competition that requires competitive advantage to compete. Overall, differentiation focus on Porters Generic Strategies is the most suitable strategy to keep the company in a favourable position within the market and to improve the company performance, especially in financial. Thus, this research is intended for small fashion companies that have problems in their financial performance.

Keywords
Common-size Income Statement, Financial Performance, Porter-s Five Forces, Porter-s Generic Strategies, Profitability Ratio Analysis

Topic
Finance

Link: https://ifory.id/abstract/K83zEZMf2hqC

Corresponding Author
Shohib Muslim

Institutions
(a) Senior Lecturer, General Course State Polytechnic of Malang
* email : shohibmuslim[at]polinema.ac.id
(b) Senior Lecturer, General Course State Polytechnic of Malang
(c) Lecturer, General Course State Polytechnic of Malang

Abstract
This study discusses the regulation of the independence of the functions of the Financial Services Authority. The purpose of this study is to describe and analyze why the functions of the OJK in the Regulation and Supervision of the Banking Credit Agreement have not protected the parties and how the OJK functions in the regulation and supervision of the Banking Credit Agreement to protect the parties. Based on the analysis carried out, it was concluded that the functions of the OJK in providing legal protection for the parties were not optimal because conflicts could occur within the legal norms of Law Number 21 Year 2011 concerning OJK between article 2 paragraph (2) regulating independence and article 7 regulating financial service activities In the banking sector, Article 34 regulates OJK budgets sourced from the State Budget and / or levies from parties conducting activities in the financial services sector and Article 37 regulates levies resulting in a conflict of interest between OJK and banks so that the questionable OJK independence can be lost.

Keywords
Financial Services Authority, Banking, Independence

Topic
Financial Management

Link: https://ifory.id/abstract/JvFR6H4cN32E

Corresponding Author
Nadira Athayasri

Institutions
a) Faculty of Economic and Business
University of Lambung Mangkurat
Banjarmasin, Indonesia
nadsulaima[at]gmail.com
* wahyudinnor[at]ulm.ac.id

Abstract
This study aims to examine and analyze the influence of the scope and type of information, period of time, and company-s commitment to accounting majors- perceptions for the benefits of Sustainability Reporting. This research is a quantitative study with purposive sampling method. The data were collected by using online questionnaire and obtained a sample of 160 accounting majors from 62 universities in 28 Provinces in Indonesia. The analysis technique used in this study is multiple linear regression. The results of this study shows that the scope and type of information and the company-s commitment influence the perception of accounting majors on the benefits of Sustainability Reporting, while the period of time has no influence on it. In addition, the research indicates that the most important benefits of Sustainability Reporting are related to the ethical and responsible behavior and increase in awareness of environmental and social issues by the company and in enhancing company-s reputation.

Keywords
sustainability reporting; perception; scope and type of information; periode of time; company-s commitment

Topic
Accounting

Link: https://ifory.id/abstract/ZXxtwzv2YVMa

Corresponding Author
Tundung Subali Patma

Institutions
State Polytechnic of Malang
faridaakbarina[at]gmail.com

Abstract
The purpose of this quantitative research is to examine and analyze the effect of Relationship Marketing and Community on Switching Barriers and Customer Retention. This research was conducted on 100 authorized Toyota car dealership customers in Malang. Sampling is done by accidental convenience sampling technique. Data collection in this study was carried out with a research instrument using a questionnaire. Next to test the model is done by using SEM analysis with the GSCA approach. The results showed that there was a significant influence between relationship marketing and community on switching barriers. Switching barrier has a significant effect on customer retention. Partially known that relationship marketing variables are variables that have a dominant influence on customer retention.

Keywords
relationship marketing, community, switching barrier, customer retention

Topic
Business

Link: https://ifory.id/abstract/dN4BvztnGa2m

Corresponding Author
Raden Chairul Saleh

Institutions
Universitas Islam Indonesia

Abstract
One of the important thing in business activity is a business strategy and inside them there is marketing activities. Recently, the marketing activities concerned and do many activities related to environmentally friendly promotion and green purchase behavior of customer. Many companies including property industries are adopting green marketing practice to achieve a better business performance. To meet a success of business performance in green marketing, it needs information credibility factor. The objective of this research is to diging up the relationship of information credibility (endogenous) toward variables which support it, including indicators (exogenous) that determines it. Then the conceptual model was built. Data which used to test this model are 400 samples from 700 questionnaires. The analysis is done by using Structural Equation Modelling. Furthermore, the result shows that from 7 variables proposed, there are 5 significant variables that support the information credibility.

Keywords
Green Marketing, Property Industry, Information Credibility, Structural Equation Modelling.

Topic
Marketing

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

Corresponding Author
erlin melani

Institutions
STATE POLYTECHNIC OF MALANG

Abstract
The aims of this study was to determine the pattern of disclosure of intellectual capital in universities, especially polytechnics in Indonesia. Data analysis in this study uses content analysis. Content analysis are carried out through the coding process of both qualitative and quantitative data, to be then grouped into predetermined categories, so that the results of the information can be identified later. The most disclosed category is human capital. The next most categories are disclosed, namely structural capital and relational capital.

Keywords
intellectual capital, polytechnic, disclosure

Topic
Accounting

Link: https://ifory.id/abstract/GvwmFpEXJ9NC

Corresponding Author
Febryan Alandiestya Arif

Institutions
a) Department of Management Technology, Institut Teknologi Sepuluh Nopember *febreealandiestya[at]gmail.com
b) Department of Business Management, Institut Teknologi Sepuluh Nopember

Abstract
In line with what was stated by the Southern Connecticut University that the making of strategic plans in any form is a significant effort. Whereas to strategically manage Information System and Information Technology (IS / IT), understanding is needed on how the role of technology-based information systems has evolved in organizations (Ward & Peppard, 2002). Moreover, the development of technology in these days and age has been so rapidly moving. Through this paper, the researcher aims to make an IS / IT strategic plan in an educational institution. This research will begin by compiling the Critical Success Factors from each division, which can then be continued to implement the Gap Analysis to get a comparison between the actual conditions and the desired conditions. All of these things must be based on the organizational goals that have been announced by the school. The next stage, the researcher will carry out the planning framework steps initiated by a firm named Berry, Dunn, McNeil, & Parker (BerryDunn). This planning framework is commonly used by BerryDunn firms in several major cities and institutions in the world and is expected to fill in gaps that might be found at the Gap Analysis stage. The researcher hopes that this research can produce strategic IS / IT planning at Muhammadiyah 10 GKB Senior High School. In addition, this research is also expected to be able to provide benefits to the educational institutions in Indonesia.

Keywords
strategic planning, IS / IT, critical success factors, gap analysis, BerryDunn-s planning framework, Muhammadiyah 10 GKB Senior High School

Topic
Management Strategic

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

Corresponding Author
Fauzia Seftyandra Seftyandra

Institutions
University of Indonesia

Abstract
This paper aims to identify and classify the key practice indicators of effectiveness teams in project-based teams, with the intention of gaining a greater insight into how they influence team outcomes. As we all know, effective teamwork is very important in every organization. This paper was conducted with a systematic literature review to identify a set of indicators that affect team effectiveness on research into human research management and project management literature. The methodology that applied was generating data from observation of the previous studies to draw a specific conclusion. This paper has resulted in 18 key indicators of effectiveness being identified from the literature, which together form the basis for transforming the project-based team into an effective team. Although there is an element of interdependence between some of the indicators, for the purpose of determining key indicators, it is important to consider them independently because each indicator represents key practices to team effectiveness. It is hoped that the proposed framework will make a contribution by providing the necessary groundwork for further research and development in this area. This paper identifies issues to be faced in adopting a strategy to the project-based team in an organization. There is a diversity of current thinking on effective teamwork in a projects based team. This study achieves that while recognizing a complex system of interdependence between some indicators, it further extends the team effectiveness literature by providing deeper insights into the importance of exercising and improving teamwork. The research implications are discussed in this review.

Keywords
Effectiveness, Teamwork, Project-based, Teams, Key Indicators

Topic
Human Resource Management

Link: https://ifory.id/abstract/u9jhWyfYxdtn

Corresponding Author
Elsya Panduwinasari

Institutions
State Polytechnic of Malang

Abstract
This study aims to determine the implementation of the LCC airline in reducing and minimizing costs accrued by the company and the impact of the implementation of LCC. In order to achieve this goal, the data were collected using interview techniques with key informants and secondary data analysis. The type of research used is descriptive exploratory method aimed to explore the implementation of LCC on airlines. Data sources used primary data obtained through interviews with informants from employees of PT. Citilink and PT. Garuda Indonesia, while secondary data were collected from information presented on the website and other related information and reports of LCC on the internet. The results of this study indicated that there are at least 3 forms of reduction / minimization of flight costs, namely the first minimization at operational per service / per flight. Second, cost minimization in the overall operations of the company. Third, minimization with government policy facilities related to the rules regarding flights and fixed rates. These results are evidence by Cost per unit for production (cost per Available Seat Kilometer/CASK) of FSC airline was 6.16 US¢, meanwhile the cost of LCC airline was just 0.06 US¢ for easyJet, Air Asia had 3.07 US¢ and Citilink had the highest position compared to easyJet and Air Asia for 4.71 US¢. Therefore, the implementation of LCC has the effect on the opening opportunities for the middle and lower classes to choose flights as a mode of transportation and the presence of LCC can have a positive impact on the economy, especially in the tourism sector.

Keywords
low cost carrier, airline, cost

Topic
Business

Link: https://ifory.id/abstract/eN4GgT69bVRy

Corresponding Author
Baroroh Lestari

Institutions
Politeknik Negeri Malang

Abstract
The creative industry in Indonesia is currently growing rapidly. This is evidenced by its sizeable contribution to the National GDP. This condition also occurs in East Java. Based on BPS data it is known that Malang City has become one of the new strengths in East Java. Therefore, this study wants to show the mapping of creative industries in Malang in increasing regional competitiveness. This study uses a quantitative approach to the type of descriptive research. This research was conducted in Malang City which consisted of 5 (five) districts. The population of this research is the creative industry which is included in 16 creative industry subsectors and is located in Malang City. This research instrument uses a questionnaire and interview guidelines. While for data analysis, descriptive analysis and mapping of the spread of creative industries in Malang were used. The results showed that the 16 sub-sectors of the creative industry developed well in Malang. Based on the mapping results, it is known that the Lowokwaru sub-district is the district that has the best competitiveness in the creative industry. This is evidenced by the large number of creative industries in the district. In addition, the ability to compete with the creative industry with other districts in the city of Malang. This is evidenced by the fairly extensive development and marketing. The creative industries that are growing rapidly in the Lowokwaru District are crafts and fashion. Then for the districts with the least number of creative industries is Kedungkandang District. Therefore, the government needs to provide guidance to the creative industries, especially the creative industries in the districts where the number of creative industry actors is still small. Thus, the ability to compete in Malang City in the creative industry will increase.

Keywords
Subsector; Creative Industry; Malang City; Sub-District; Competitiveness

Topic
Business

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

Corresponding Author
Susie Fitri Hendriarti

Institutions
Universiti Teknikal Malaysia Melaka

Abstract
An advocateas one of the professionals in the field of law in Indonesia provides an important role in law enforcement. An increasing number of advocate professions has compelled advocates not paying attention to the talents they have for the success that they would achieve. This study aimed to developed the model of talent management based on a comptency approach and identify the factors that can increase advocate talents in law offices. The research began with literature reviews related to talent management of advocates through SLR (Systematic Literature Review) method and K-Chart: a tool for research planning and monitoringso that the novelty of the research could be found. The method used was SEM (Structural Equation models) PLS (Partial Least Square). The data type was quantitative data obtained by a questionnaire distributed to 37 respondents and measured by the Li advocates talents in order to achieve a success in their field. The result of the research showed that there is a relationship between soft skill, competence and performance so that to become a talented advocate, an attention to those factors need to be paid.

Keywords
Advocate, Law Firm, Talent, Success, SEM-PLS

Topic
Entrepreneurship

Link: https://ifory.id/abstract/yVkcU92EmzBQ

Corresponding Author
Lucyana Dewi

Institutions
a) School of Business and Management, Bandung Institute of Technology
Jalan Ganesha 10, Bandung 40132, Indonesia
*lucyana.dewi[at]sbm-itb.ac.id
b) School of Business and Management, Bandung Institute of Technology
Jalan Ganesha 10, Bandung 40132, Indonesia

Abstract
PT. XYZ is a manufacturing company whose business line in the security and defense sector which is located in Bandung, Indonesia. The company has its Department of Enterprise Risk Management whose responsibility is to overcome risk that may occur within the business process of the company. But, until today, even though the department has been formed, risk management implementation in PT. XYZ is still categorized as an inefficient practice. It is indicated by losses and problems faced by the company even though risk management procedures have been carried out to overcome those issues, yet in reality, these risks remain to occur and become a problem for the company. Those issues, for instance, were delays in supply chain management, nonoptimal human capital management, and losses in financial statements in the last 10 years except in 2014 and 2017. The inefficient practice of risk management indicates the failure in the operations of the Department of Enterprise Risk Management in PT. XYZ since ensuring the successful implementation of risk management in the company is the responsibility of the Enterprise Risk Management Department. As far as the authors are aware, there is no previous risk management research carried out on the implementation of risk management itself or which in this research explained as an operational risk at Department of Enterprise Risk Management. Risk analysis was carried out using the ISO 31000: 2018 framework which is only limited to the process of risk identification, risk analysis, risk evaluation, and risk treatment option selection. According to the analysis that has been carried out, 17 risks have been identified with three different types of operational risks, namely process, system, and people. From the assessment of the level of likelihood and consequence for each risk, the result shows that 9 risks belong to the category of "high", 7 includes of "moderate" risk, and 1 “low” risk which means that there is a need for mitigation actions for most operational risks that have been identified to reduce the level of likelihood and consequence of these risks. Risk management is a crucial practice that needs to be carried out to ensure the goals of the business. However, in the implementation itself, the risk may occur and need to be anticipated so that risk management practice can be implemented efficiently.

Keywords
Risk; Operational Risk, Risk Management, ISO 31000: 2018

Topic
Business

Link: https://ifory.id/abstract/9LR3reXpfh4N

Corresponding Author
Indra Siregar

Institutions
Politeknik Negeri Medan

Abstract
Tujuan dari penelitian ini adalah melihat bagaimana penetapan Danau Toba sebagai Kawasan Strategis Pariwisata Nasional memberikan pengaruh kepada masyarakat sekitar Danau Toba serta industri pariwisata Sumatera Utara. Bagaimana penetapan Danau Toba sebagai Kawasan Strategis Pariwisata Nasional sebaga upaya meningkatkan pendapatan masyarakat sekitar dan industri pariwisata di Sumatera Utara. Pariwisata saat ini menjadi primadona di banyak Negara di dunia untuk menjadi sumber penerimaan Negara. Penerimaan devisa dari pariwisata sangat besar jumlahnya. Hal ini dikarenakan kegiatan wisata sendiri adalah kegiatan yang tidak mengenal musim. Minat orang untuk melakukan wisata bahkan tidak terpengaruh dengan kondisi perekonomian dunia. Penetapan Danau Toba sebagai kawasan strategis pariwisata nasional di Indonesia diharapkan akan memberikan kontribusi positif bagi masyarakat sekitar Danau Toba maupun industri pariwisata yang ada di Sumatera Utara. Karenanya kebijakan pengembangan ataupun pembangunan yang diambil haruslah mampu memanfaatkan peluang dari status Danau Toba tersebut. Pengembangan Danau Toba sebagai destinasi wisata haruslah mampu memberikan manfaat ekonomi bagi masyarakat sekitar Danau Toba dan tentunya industri pariwisata Sumatera Utara sendiri. Penelitian ini bertujuan untuk melihat apakah ada peranan positif dari ditetapkannya Danau Toba sebagai Kawasan Strategis Pariwisata Nasional terhadap perekonomian masyarakat di sekitar Danau Toba dan juga industri Pariwisata Sumatera Utara. Data-data yang diperlukan diambil merupakan data sekunder yang diperoleh dari hasil survey lapangan terhadap masyarakat yang berdomisili di sekitar Danau Toba, , penelitian/kajian dalam bentuk jurnal-jurnal yang telah terpublikasi, bahan-bahan berupa tulisan-tulisan di media masa serta juga bahan-bahan lain yang relevan dengan bahasan dalam makalah ini Berdasarkan hasil penelitian dapat dilihat bahwa penetapan Danau Toba sebagai kawasan strategis pariwisata nasional belum memberikan manfaat yang merata terhadap perekonomian masyarakat sekitar Danau Toba dan juga industriPariwisatadiSumateraUtara.

Keywords
Pariwisata, Pendapatan dan Industri Pariwisata

Topic
Tourism

Link: https://ifory.id/abstract/k2ZtFCd8JEGY

Corresponding Author
Yohannes Yahya Welim

Institutions
Budi Luhur University

Abstract
In this study will find out the causes of bad credit experienced by PT. Bank Mandiri Jakarta. The purpose of this study is to find out the relationship between marketing aspects, aspects of financial regulation, aspects of funding, technical aspects, and management aspects partially and simultaneously to customers bad credit. The method used is quantitative by using correlation analysis techniques. Based on the results of the study, marketing aspects, financial regulatory aspects, aspects of funds, technical aspects, and management aspects contribute to bad credit. articles to be submitted for publication in print and electronic versions of the journals of MECS Publisher. The abstract should be 160 words at least. Do not use any abbreviation and equations in your abstract

Keywords
Marketing aspects, financial aspects, funding aspects, technical aspects, management aspects and bad credi

Topic
Economics

Link: https://ifory.id/abstract/mnQxK7dDautT

Corresponding Author
Sirajudin Sirajudin

Institutions
Politeknik Negeri Banjarmasin
Universitas Brawijaya Malang
Universitas Brawijaya Malang
Universitas Brawijaya Malang

Abstract
This research aims to reveal the sustainability of the Lok Baintan-s floating market in Banjar Regency by using the religionist phenomenological approach. It findings state that the sustainability of floating markets is supported by religious values as the foundation of traders to survive in the market. The traders believe that their fortune has been arranged by God so that they keep remaining in the Lok Baintan-s floating market. This belief tends to make them be surrender (passive) with the natural conditions where they live. In other case, there-s other influence that move and enliven the Lok Baitan-s Floating Market.

Keywords
sustainability, religionist phenomenological, religious value, belief

Topic
Accounting

Link: https://ifory.id/abstract/u8hZHWwdyLjE

Corresponding Author
Bambang Sugiyono Agus Purwono

Institutions
Mechanical Engineering Department,
State Polytechnic of Malang, Malang 65141, Indonesia

Abstract
The research objective are to analyze and to compare the effect of the variation of the wind speed and the number of turbines blades to the electric power generated by wind turbine using NACA 2412, 4412, and 6412. The variation of the number turbine blades used 4, 5, and 6 unit and the variation wind speed is 3.0 till 6.0 meter per second. The research variables are variation of the wind speed and number of turbines blades as independent variables, and the electric power as dependent variable. This research applies quantitative method is experimental design using two way classification and data simulation. The finding of this research reveals is 1). The first null hypothesis is rejected, it means there is a difference effect between variation of wind speed to the electric generated power by wind turbine using NACA 2412, 4412, and 6412. 2) The second null hypothesis is rejected, it means there is a difference effect between variation of turbine blades to the electric generated power by wind turbine using NACA 2412, 4412, and 6412.

Keywords
wind turbine, wind energy, NACA, strategic

Topic
Management Strategic

Link: https://ifory.id/abstract/jTWw9PacZnGX

Corresponding Author
anwar aini

Institutions
Institut Teknologi Sepuluh Nopember, Indonesia

Abstract
Using IS (Information System)/IT (Information technology) has become the organizations need to carry out its operational activities and services. The government has also used IS/IT in carrying out its activities and services considering the benefits that are get, efficient, effective, and transparency to support good and clean governance. Gresik Regency does not yet have a master plan for implementing IS/IT so that what it needs cannot be managed. Gresik Regency needs a planned information technology-based system that can produce correct and prompt information. purpose of this study was to identify data and information needs in policy formulation and to develop an information system strategic plan in Gresik Regency. basic concept used in compiling this research is the method proposed by John Ward and Joe Peppard. stages carried out start from analyzing the internal and external business environment of the organization, analyzing internal and external organization IS/IT, followed by identifying strategies and designing future portfolios. Method of analysis carried out uses several methods, among others, SWOT, Critical Success Factors, Value Chain, PEST, and Mc Farlan Strategic Grid. The results of this study is a blueprint of strategic planning that refers to the organizations business plan based on data obtained through the analytical methods used. It will integrate the information produced for administrative and public service needs. organizations strategic objectives in the form of superior prime service will be achieved by implementing an optimal improvement of data processing functions with the support of Information Technology. preparation of IS / IT strategic planning according to the resulting portfolio is expecting to be using in future strategic planning so it can give priority to the activities needed to get optimal results and based on its contribution to the objectives to be achieving.

Keywords
Information System Strategic Plan, Ward & Peppard Framework, SWOT, CSF, Value Chain, Mc Farlan Matrix

Topic
Management Strategic

Link: https://ifory.id/abstract/h4cAGQwvtL3f

Corresponding Author
Nurafni Eltivia

Institutions
a) State Polytechnic of Malang
Jalan Soekarno Hatta No. 9 Malang 65141, Indonesia
*nurafni.eltivia[at]polinema.ac.id
b) State Polytechnic of Malang
Jalan Soekarno Hatta No. 9 Malang 65141, Indonesia

Abstract
Sustainability accounting concerning organisations- interactions with society and the natural environment. There are 3 pillars on sustainability, profit, people and planet. The aim of this research to gain the meaning of sustainability accounting. Local culture will be used to portray the sustainability accounting. The reasearch methodology is qualitative research. Using hermeneutic method, the portray of sustainability accounting was capture by Memayu Hayuning Bawana philosophy. The result of this research that beyond economic, social and environmental pillars, the actor of sustainability accounting it must have strong connection on God. This connection is imperative to grasp the "real" sustainability accounting.

Keywords
Sustainability Accounting, Culture, Java, Connection on God

Topic
Accounting

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

Corresponding Author
Khrisna Hadiwinata

Institutions
(a) Senior Lecturer in Department of General Course, State Polytechnic of Malang
*email : khrisna.hadiwinata[at]polinema.ac.id
(b) Student in Master of Law, Faculty of Law, Universitas Brawijaya

Abstract
Indonesia is very rich in natural resources. Uranium is a mining product that is very potential but its utilization has not been maximized. The amount of uranium is estimated to reach 7000 tons spread across Melawi-West Kalimantan, Bangka Belitung, Mamuju-West Sulawesi, Sibolga-North Sumatra, and Biak-Papua. Uranium is a radioactive material and is a very potential energy. The use of nuclear power in several developed countries covers various fields of community life, such as research, agriculture, health, industry and energy. However, in addition to the enormous benefits, nuclear power also has the potential for radiation hazards to workers, community members and the environment. This paper will analyze the regulation of nuclear mining permits in Indonesia and government-owned authorities regarding the regulation and supervision of nuclear mines in Indonesia. In the existing arrangement, is the regional government given the authority to be involved in nuclear mining. If there is, what authority do local governments have. The position of the regional government must be really taken into account in the regulation related to nuclear mining, because the regions will feel the direct impact of nuclear mining. Good synergy between the central government and local governments is expected to minimize the negative impact of nuclear mining.

Keywords
Authority, Regional Government, Licensing of Nuclear Mining

Topic
Management Strategic

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

Corresponding Author
Aisyah Vanadia Rubianto

Institutions
State Polytechnic of Malang
National Yunlin University of Science and Technology

Abstract
The purpose of this research is to understand the motivations of Indonesian public companies in issuing Sukuk and conventional bond. Indonesia are chosen because researches that determine the issuance of Sukuk is still scant whilst the growth of Sukuk is rapid. The samples are 57 public companies that issue 97 conventional bond and 22 Sukuk from 2007 – 2016. By using logistic regression, the result proposes that there are differences between the determinant of Sukuk and bond issuers. Firms with higher leverage ratio are more inclined to issue Sukuk than bond. Thus, this result complies with trade-off theory.

Keywords
Sukuk, bond, trade-off theory

Topic
Islamic Finance

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

Corresponding Author
yusna mizan

Institutions
Politeknik Negeri Malang

Abstract
The aims of this study are to examine and analyze ((1) the indirect effect of free cash flow on firm value through the mediation of investment opportunity set. (2) the indirect effect of firm size on firm value through the mediation of investment opportunity set. This study was performed on the firms listed in the Indonesia Stock Exchange (BEI) During 2014 to 2017 period. The data collection was done by using purposive sampling while the population is chosen based on population criteria. The Firm involved as research sample are the number of research samples are 72 firms. The method of data analysis is Path Analysis and Sobel Test that are used to test are mediating role of investment opportunity set variable. Research finding show investment opportunity set as mediation the effect of free cash flow and firm size to firm value is significant

Keywords
Firm Value., investment opportunity set, firm size

Topic
Finance

Link: https://ifory.id/abstract/VL7PwtqZRFJc

Corresponding Author
Siti Indah Purwaning Yuwana

Institutions
IAIN JEMBER

Abstract
Customer loyalty is a key factor that can help companies achieve long-term success. The purpose of this study was to analyze the direct and indirect effect of price, brand image, and product quality Samsung Smartphone to customer loyalty, through satisfaction as an mediated variable. Data were obtained from questionnaires to 145 respondent using purposive sampling technique. Hypotheses are tested using Structural Equation Modeling (SEM). The results showed that the price and brand image have not significant effect on customers satisfaction and loyalty, product quality has significant influence customer satisfaction and loyalty, customer satisfaction has significant effect on customer loyalty. In addition, customer satisfaction is not able to be mediating variables that influence the effect of price and brand image to customer loyalty, but customer satisfaction mediates the effect of product quality to customer loyalty. The mediation effect of customer satisfaction is fully mediated.

Keywords
Price, Brand Image, Quality Product, Satisfaction, Customer Loyalty, Smartphone

Topic
Economics

Link: https://ifory.id/abstract/LjDJM8nfTGxw

Corresponding Author
Fajar Islamiyah Rahmawati

Institutions
a) Accounting Department, State Polytechnic of Malang, Jl. Soekarno Hatta No. 9, Kec. Lowokwaru , Kota Malang, Jawa Timur 65141, Indonesia
b) Accounting Department, State Polytechnic of Malang, Jl. Soekarno Hatta No. 9, Kec. Lowokwaru , Kota Malang, Jawa Timur 65141, Indonesia

Abstract
This research aims to analyze factors that influence accounting students- interest to become Islamic Banks- customers (A case study: Accounting Students of State Polytechnic of Malang). The factors are knowledge, religiosity, product, reputation, and service. This research uses primary data by distributing questionnaires to accounting students in State Polytechnic of Malang, and then the samples of 416 respondents are analyzed based on Multiple Linear Regression. The result shows that knowledge does not significantly and negatively affect the students- interest while religiosity, product, reputation, and service significantly and positively affect the students- interest to become Islamic Banks- customer. Therefore, to improve the accounting students- interest to become Islamic Banks- customer, the banks should improve their Automated Teller Machine (ATM) facilities, maintain and enhance the Islamic principles, and increase their promotion strategy.

Keywords
bank, knowledge, religiosity, product, reputation, service

Topic
Islamic Finance

Link: https://ifory.id/abstract/zcKHr8WQmy7F

Corresponding Author
Luciana Rosaria Oktaviana

Institutions
a) Institut Teknologi Bandung, Jl. Ganesha No. 10, Bandung 40135, Indonesia
b) Faculty of School of Business and Management, Institut Teknologi Bandung, Indonesia

Abstract
Previously, cognitive intelligence is the most important criteria for employee selection because it can predict individual performance. Today, emotional intelligence (EI) is no less important, even it has bigger portion in predict performance. The matter is cognitive still dominates the education system in Indonesia, including ITB. From seven ITB User Surveys, ITB curriculum proportion of hard skill and soft skill always has the biggest gap between the needs and satisfaction while EI always in the top-5. This study is needed to know the influence of cognitive and emotional intelligence towards students- performance and what factors of emotional intelligence that most influencing the students- performance measured by CGPA, so it can be used as evaluation and insight for ITB and other educational institutions. This research sample are SBM ITB students. The data processed using multiple linear regression with SPSS program. The result of the analysis is that there is positive influence between emotional intelligence, emotional intelligence-s elements (self-awareness, social awareness, self-management, relationship management), and cognitive towards CGPA of SBM ITB students. Both emotional intelligence as a whole and emotional intelligence-s element individually has a higher influence on SBM ITB students- GPA than cognitive, and the most influencing element is self-management.

Keywords
Emotional Intelligence; Cognitive Intelligence; CGPA

Topic
Human Resource Management

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

Corresponding Author
Ihyaul Ulum

Institutions
University of Muhammadiyah Malang

Abstract
The purpose of this research is to analyze the effect of firm size, profitability, leverage, firm age, ownership of the company, and the type of Islamic banking for the intellectual capital disclosure. This research used 34 annual reports of Islamic Bank (IB) and Sharia Business Unit (SBU) registered to the Financial Services Authority in 2015. Samples were selected by purposive sampling method. This research used multiple linier regression analysis. The result showed that the type of Islamic banking affects the intellectual capital disclosure. IB has its own annual report so that the information disclosed is more than the SBU that the report contained in the annual report of a conventional bank.

Keywords
Firms characteristics, intellectual capital, intellectual capital disclosure, Islamic banking

Topic
Accounting

Link: https://ifory.id/abstract/zVMbUKpC2RNF

Corresponding Author
Sudirman Sudirman

Institutions
Accounting Tadulako University-Indonesia

Abstract
This study aims to analyze the effect of information asymmetry on budgetary slack, the effect of clarity of budget targets on budgetary slack, the effect of budgetary participation on budgetary slack, and clarity of budgetary targets as moderating variables. The population in this study is the Regional Organization of Organizations (OPD) of the city of Palu involved in the budget preparation process. Data collection was done by distributing questionnaires. Data collection techniques by using a questionnaire (primary data) and data analysis using Partial Least Square (PLS). The results of this study found that significant budgetary participation has a positive effect on budgetary slack. Asymmetric Information has a significant positive effect on Budgetary slack. Clarity of Budget Objectives significantly influences Budgetary Slack. Clarity of significant budget targets is able to moderate the relationship of the influence of budgetary participation on budgetary slack.

Keywords
Information Asymmetry, Clarity Of Budget Targets, Budgetary Participation and Budgetary Slack

Topic
Management Strategic

Link: https://ifory.id/abstract/kYV7vqaEU8Gn

Corresponding Author
Rini Yudiati

Institutions
University Wiraraja

Abstract
Public education in improving the economy requires support from various parties, which of course will greatly influence the welfare of Gili Genting Island has known as Pantai Sembilan Tourism, which has asset that can be shown to all Indonesian and international communities.This research aimed to analyse the effect of buplic education on improving the economic through tourism spots in Gili Genting Island.the population which has taken in this research is Gili Genting community with 100 samples. The method used is proportional random sampling. Data collection is done by questionare and it is analyzed by using path analysis. The result showed that (1) there are significant effects between public education on improving economic; (2) there are significant effects between tourism spot on improving the economic; (3) there are significant direct effects between public education on improving the economic; (4) and there are significant direct effect between public education on improving economic through tourism spots. The conclusion is that improving the economy in the Gili Genting island depends on the education of community, especially the youth in developing tourism spots in Gili Genting Island.

Keywords
Public Education, Improving Economic, Tourism Spots

Topic
Tourism

Link: https://ifory.id/abstract/LkhzWX9TuAqc