Indonesia Conference Directory

Corresponding Author
Rediana Wahyu Ardhia

Institutions
Schol of Business and Management, Bandung Institute of Technology
Jl. Ganeca No.10, Lb. Siliwangi, Kecamatan Coblong, Kota Bandung, Jawa Barat 40132
rediana.wahyu[at]sbm-itb.ac.id

Abstract
Indonesian consumer market potential has been acknowledged by clothing companies since the cultural norms is changing and there is a strong demand for Western-style clothing influenced by the Western (Hassler, 2006). The rise of Indonesian local fashion brands could be seen from the phenomenon that is happening in the last few years. Kapferer and Schuiling (2016), mentioned that companies have the tendency to focus on the expansion of global brands that then affect to the disadvantage of local brands. While it is quite the contrary of what happens in Indonesia based on Deloitte (2016) findings that most Indonesians are still preferred to buy local fashion brands instead of global fashion brands, the only Indonesian category that prefers to buy global fashion brands are people with monthly income above IDR 10 millions. Thus, even that Indonesia is a compelling market potential for both international and local companies, it is an amusing phenomenon to be the subject of the study to find Indonesian purchasing behavior towards its local brands. This study aims to uncover the purchase behavior of Indonesian towards its local brands. Given several variables regarding to prior studies, The study will be conducted through online survey that is limited to people age 18 – 49 that domiciled in Jakarta, Bandung, and Surabaya. The survey outcome will be processed using multi linear regression (MLR) method to see which variables that most influence the purchase intention towards Indonesian local fashion brands.

Keywords
Purchase intention, Consumer behavior, Local brands, Fashion, Indonesian consumer

Topic
Management

Link: https://ifory.id/abstract/BagL9uzWCXRt

Corresponding Author
NURBARIRAH AHMAD

Institutions
UNIVERSITI TEKNOLOGI MARA, MELAKA BRANCH, MALAYSIA

Abstract
This study was conducted to explain the impact of office layouts on employee-s productivity. The subject area for this study was in Amanah Saham Pahang Berhad (ASPA). The researcher decided to use open plan office and enclosed plan office as the factors that influence employee-s productivity as the result to the employees in Amanah Saham Pahang Berhad (ASPA). This study involves 52 respondents from Administration Department, Finance Department, Logging, Planning and development of Forest Department and Investment Department. The 52 structural questionnaires then have been used to collect data from the respondents and the all the 52 respondents completed answer the questionnaire. Besides that, a set of questionnaires will be distributed to respondents and the information will be collected as part of the sources of data for this research study. The results indicate from the findings shows that only enclosed plan office have significant positive relationships and it answered research questions as well as support the hypotheses presented in this research study. As a conclusion, this research study helps the other researcher to explore the impact of office layout on employee-s productivity. This research study result supported by previous results that presented at every research finding.

Keywords
Office Layout, Open Plan Office, Enclosed Plan Office, Employee Productivity

Topic
Management

Link: https://ifory.id/abstract/xuJXAfc7FLkC

Corresponding Author
Fafurida Fafurida

Institutions
Universitas Negeri Semarang

Abstract
The Williamson index value of Central Java Province increases every year, which indicates that the development imbalance among the regions in the province belongs to the high category. Such high imbalance in a region is not positive, but indeed it is a big problem that must be solved soon by the government of Central Java Province. One appropriate effort is the acceleration of balance through adding the growth pole area. This research has several objectives among others are: 1) identifying the growth pole regions existing in Central Java Province, 2) determining the new growth pole regions in Central Java Province. This research applies the quantitative and qualitative analyses using the primary and secondary data source. The analysis uses Klassen typology, Balassa index, Scalogram, Human Development index, and overlay. The findings of this research is the regions in Central Java Province that are categorized as the old growth pole regions are Semarang City, Pekalongan City, Cilacap Regency, Karanganyar Regency, Magelang Regency, Surakarta City, and Salatiga City. While the regions that are recommended as the new growth pole regions are Semarang Regency, Tegal Regency, and Sukoharjo Regency.

Keywords
balance, imbalance, growth pole, planning, Central Java

Topic
Economics

Link: https://ifory.id/abstract/bg9ehD2rjBQ3

Corresponding Author
Vini Wiratno Putri

Institutions
Universitas Negeri Semarang

Abstract
The purpose of this study is to identify the factors of sustainable performance achievement by involving green management factors in MSMEs in Semarang City in order to improve sustainable performance through competitive advantage. The population in this study are small or medium business owners (general managers) in the city of Semarang. This writing method uses qualitative and quantitative analysis. In the analysis, the researchers conducted observations through questionnaires and interviews with SMEs on resource factors, social factors, understanding business insight, green management, managerial and competitive advantage. While the analysis tool used in this study is structural equation modeling (SEM) with the application of the WarpPLS program.

Keywords
sustainable performance, competitive advantage, green management

Topic
Management

Link: https://ifory.id/abstract/DY8nwq3PgyVK

Corresponding Author
Agus Arifin

Institutions
a) Economics Department, Faculty of Economics and Business, Jenderal Soedirman University
*arifin_ie[at]yahoo.co.id

Abstract
This research aims to investigate the presence of asymmetric information within business lending process—before and after contract—between bank and micro and small enterprises. The two common conditions arise from this case are adverse selection and moral hazard. The data used in this research were come from banks and debtors-entrepreneurs taken by using simple random sampling method in Purbalingga and Banyumas working areas. Adverse selection was detected by setting specific questions to debtors independently to explore the possibility of any mistakes within proposal screening process. Then, moral hazard was analyzed by rating scale method, i.e. measuring the moral hazard level of each debtor. Hereafter, both of them were analyzed to investigate the effect of adverse selection on moral hazard by multiple regression. This research finds that (1) in selection process, there have been adverse selection because of incomplete information hardly obtained by banks, (2) most of debtors have medium-high level of moral hazard, (3) adverse selection has significant effect on moral hazard. From the results, it can be suggest that (1) adverse selection must be minimizing because it is the main source of further problems, (2) debtors- moral hazard can be detected early by assessing their character and capacity when they propose the projects.

Keywords
adverse selection; moral hazard; debtors; micro and small enterprises; business lending

Topic
Economics

Link: https://ifory.id/abstract/q9kWXeBN4zhR

Corresponding Author
Vanessa Avila Chrisdira

Institutions
a) School of Business Management, Bandung Institute of Technology
Jalan Ganesha no 10, Bandung 40132, Indonesia
*vanessa.avila[at]sbm-itb.ac.id
b) School of Business Management, Bandung Institute of Technology
Jalan Ganesha no 10, Bandung 40132, Indonesia

Abstract
The problem statement relies on how fashion industry-s positive trends affect fashion brands like Sukku Collective to compete with their competitors. A number of studies mentioned that building a profitable relationship between a firm and its customers to create value, or well-known as value co-creation, is a proven way for fashion brand owners to innovate and differentiate the brand in the market. Since participation is the key performance of brand community, the aim of this thesis is to study what factors affecting customers- motivation to participate in brand community-s value co-creation of Indonesian denim brand community. In order to comply this objective, the author uses Darahku Biru, the first and biggest denim brand community in Indonesia. The variety of members and the size of brand community will help the researcher to learn about customers- willingness to participate in value co-creation of denim brand community in general scope. In this study, the researcher developed seven hypothesis to analyze the influence factors. Data was collected using online questionnaire which was distributed to 133 Darahku Biru-s members using convenience sampling. The data were analysed using Multiple Linear Regression to identify the correlation. Based on analysis, only community atmosphere and community experience have significant influence to customers- willingness to participate in brand community-s value co-creation. The findings is expected to help fashion business owners and marketeers to increase the effectiveness of brand community and revitalize the existing brand community.

Keywords
Value Co-Creation; Customers Involvement; Brand Community; Competitive Strategy

Topic
Management

Link: https://ifory.id/abstract/NxpBZV4JyaLw

Corresponding Author
Inaya Sari Melati

Institutions
(a),(b) Universitas Negeri Semarang
*inaya.sari[at]mail.unnes.ac.id

Abstract
This study aims to determine the effect of basic education rate on unemployment and poverty level based on the classification of urban and rural areas. The data were taken from Wonosobo Regency as the poorest district in Central Java, Indonesia, with a percentage of poor population of 20.32%. Using descriptive quantitative and linear regressions with dummy variable, we analyzed the distinguished influence of basic education rate towards unemployment and poverty level between urban and rural areas. The results show that, generally, basic education rate affects unemployment rate and the level of poverty. The basic education rate influences unemployment rate in both urban and rural areas. However, the basic education rate in urban area does not have an effect as significant as that in rural area in influencing poverty level. Urban people face more competitive workforce market that makes them need more than just the basic education. Therefore, even most of them have finished their primary and secondary schools, it does not mean they are not going to be trapped in poverty. Meanwhile, the basic education of rural people detected affects the poverty level as the more people in there do not finish their basic study, the more of them have no eligibility in doing proper jobs for reaching the wealth.

Keywords
basic education rate, unemployment, poverty, urban area, rural area

Topic
Economics

Link: https://ifory.id/abstract/c3XJBGDaK78F

Corresponding Author
Kaarieni Kaarieni

Institutions
(a,b & c) Pasca Sarjana Magister Ilmu Ekonomi, Universitas Palangkaraya, Kalimantan Tengah, Indonesia

Abstract
ANALISIS KINERJA EKONOMI TERHADAP KESEJAHTERAAN MASYARAKAT Kaarieni (a), Yuyun Meilida (b), Alexandra Hukom (c) Pasca Sarjana Magister Ilmu Ekonomi Universitas Palangkaraya, Kalimantan Tengah. Abstrak Salah satu cara yang dilakukan pemerintah di Provinsi Kalimantan Tengah dalam menggerakkan perekonomian daerah adalah dengan jalan mengembangkan wilayah pemekaran yang mana diharapkan mampu untuk lebih meningkatkan perekonomian masyarakat yang berpotensi guna menunjang laju pertumbuhan ekonomi di daerahnya demi kesejahteraan masyarakatnya. Tujuan dari penelitian ini adalah untuk menganalisis kinerja ekonomi untuk kesejahteraan sosial di Kabupaten Pemekaran Provinsi Kalimantan Tengah tahun 2010-2017. Penelitian ini menggunakan metode kuantitatif dan data panel. Kinerja Ekonomi diproksi menjadi variabel Pertumbuhan Ekonomi, Tingkat Pengangguran dan Tingkat Kemiskinan sebagai variabel independen, sedangkan Kesejahteraan Masyarakat diproksi menjadi Indek Pembangunan Manusia sebagai variabel dependen. Hasil penelitian menunjukkan bahwa secara parsial Pertumbuhan Ekonomi dan Tingkat Pengangguran tidak berpengaruh secara signifikan terhadap Kesejahteraan Masyarakat sedangkan tingkat Kemiskinan berpengaruh terhadap Kesejahteraan Masyarakat. Secara simultan Pertumbuhan Ekonomi, Tingkat Pengangguran dan Tingkat Kemiskinan berpengaruh signifikan terhadap Kesejahteraan Masyarakat.

Keywords
Kinerja Ekonomi; Pertumbuhan Ekonomi; Tingkat Pengangguran; Tingkat Kemiskinan; Kesejahteraan Masyarakat

Topic
Economics

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

Corresponding Author
DelimaSamosir samosir

Institutions
Program Pasca Sarjana Magister Ilmu Ekonomi Universitas Palangka Raya Jl yossudarso 73111

Abstract
This study aims to determine the effectiveness of the use of Allocation of Village Fund and Village Fund in Samba Danum Village in 2018. Sample in this research is Technical Team of Village financial management in Samba Danum Village.Data were collected by documentation method and interview. Data analysis uses effectiveness technique ratio. The results showed effective performance (99,9%). Level of effectiveness of village fund allocation management in Samba Danum Village in 2018 In Bidang Penyelenggaraan Pemerintahan Desa (100%), Bidang Pelaksanaan Pembangunan Desa (100%) , Bidang Pembinaan Kemasyarakatan Desa (100%), and Bidang Pemberdayaan Masyarakat Desa(100%) According to realization. Year 2015 is the first year of Indonesia disbursed the Village Fund as mandated by UU no. 6 Year 2014 about the Village. This fund is expected to be utilized by the village government to finance the administration, development and empowerment of rural communities. Allocation of village funds and Village Fund Expected to lift the area which is difficult to develop, so as to catch up from other regions.

Keywords
Allocation Village Fund, Village Fund and Effectiveness

Topic
Economics

Link: https://ifory.id/abstract/BpZnf49QNGhz

Corresponding Author
Baini Sulhi

Institutions
University of Indonesia

Abstract
The growth of the insurance industry in Indonesia has growing. Reserves of claims in the insurance business are mandatory and the requirements of an insurance company to be sustainable, but in Indonesia they still apply independent assumptions. Copula is a tool that is able to describe these dependencies so that claims reserves can be calculated correctly. To achieve this goal, a simulation study is given to describe dependencies that have an impact on reserves and Solvabilities Capital Needs. In this thesis, we will discuss the application of copula-based methods to analyze the structure of claim dependencies in a vehicle insurance business line. From the results of the analysis it was found that the Partial Loss TPL and Total Loss Variables had abnormal distribution. To explain the variables or variables Partial Loss, TPl and Total Loss, the type of copula vine chosen was C-vine copula with the smallest AIC and BIC values, namely AIC of 3.169612 and BIC 11.40441 for MLE and AIC of 3.427467 and BIC of 11.66226 for Tau Kendall . Copula from the Archimedean family can be used to explain the structure of the dependencies of the three variables. Copula Archimedean from the Frank family is the best model to explain the dependency structure of Partial Loss variables with TPL and TPL with Total Loss with parameter estimates of -0.1431583 and 0.5113428. Copula Archimedean from the Gumbel family is the best model to explain the dependency structure of Partial Loss variables with Total Loss with parameter estimators of 1.0921127. The best parameter estimation is obtained by using the MLE method with an AIC value of 3.169612 and BIC 11.40441.

Keywords
Copula, Copula archimedean, Partial Loss, Total Loss, TPL, Vine Copula, dependensi

Topic
Others

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

Corresponding Author
Yuyun Meilida

Institutions
Master of Economics in Postgraduate University of Palangka Raya
yuyunmeilida994[at]gmail.com
pundetarieni[at]yahoo.com

Abstract
This study aims to: (a) study and analyze the potential of ecotourism in Tanjung Putting National Park, (b) study and analyze strategies for developing ecotourism in Tanjung Putting National Park, (c) formulate Tanjung Putting National Park ecotourism development strategy. The method of this research is survey and explanation, using primary data and secondary data. Primary data was collected by interview method and filled out questionnaires with 250 respondents selected by purposive sampling. Data analysis tools are SWOT and AHP. The main problem faced in developing ecotourism in Tanjung Putting National Park is the lack of infrastructure and accessibility and guidance to the community about the importance of ecotourism from the Government and Regional Government (Pemda). The results showed that: (a) the potential of Tanjung Puting National Park included a high category seen from the aspect of strength with a value of 3.77 and opportunities with a value of 3.73 (b) Tanjung Puitng National Park ecotourism development strategy was a defensive strategy in quadrant III.

Keywords
ecotourism; Tanjung Puting National Park; development strategy; SWOT & AHP

Topic
Economics

Link: https://ifory.id/abstract/Mr2WhmLUDxRZ

Corresponding Author
Nam Hee Jo

Institutions
Magister Management, School of Postgraduate Studies, Indonesia University of Education
Jl. Dr. Setiabudhi No.229, Cidadap, Isola, Sukasari, Isola, Kec. Sukasari, Kota Bandung, Jawa Barat 40154

Abstract
This study aims to determine the effect of entrepreneurial behavior and business capital on business success. The research method used is quantitative methods and surveys. The population in this study amounted to 263 people. The technique used to determine the size of the sample under study was proposed by Slovin so that respondents who were sampled in this study were entrepreneurs of Binong Jati knitting centers in Bandung as many as 100 respondents. The data analysis technique used is multiple linear regression. Based on the results of the study, it can be seen that entrepreneurial behavior and business capital simultaneously and partially have a positive effect on business success. Based on the results of the study, the recommendations proposed were that entrepreneurial behavior and business capital must be improved so that business success was achieved.

Keywords
Entrepreneurship Behavior; Business Capital; Business Success

Topic
Management

Link: https://ifory.id/abstract/JDxZBtuEn9yV

Corresponding Author
sri umi mintarti widjaja

Institutions
Economic Faculty
Universitas Negeri Malang

Abstract
Family economic education, is a very important education for family members. This is because a good economic education will make a good life in the future. In this study, as it was carried out on culinary endeavors, the economic education in question included providing knowledge about: (1) financial management, (2) calculation of the cost of goods sold, (3) marketing that includes how to present and use good, attractive tools. This research is a qualitative descriptive study carried out on culinary businesses in the Pulosari area of Malang, which is the oldest culinary area in Malang. Pulosari area is in the middle of Malang and is an area surrounded by several campuses. Data analysis is carried out by stages of data reduction, data presentation, and reporting. The results of the study show that the continuity of the culinary businesses which are now in their second generations is inseparable from the family economic education provided by their predecessors. The financial management provided by giving a direct example to children is a knowledge that is deeply imprinted in the minds of the business successors. In addition, children were involved in the making of the business development plans, so that they know for sure what their parents did in an effort to develop their culinary efforts. The calculation of the cost of goods sold is carried out by taking into account the factors that affect the cost of goods sold. Economic education enables the culinary business players in the Pulosari region diversify their business, venturing into businesses other than culinary namely travel businesses and lodging businesses. It is expected that in the future they will need to improve their computer-based financial management skills, so that their calculations are not done manually and their calculation accuracies improve.

Keywords
financial management, calculation of the cost of goods sold, marketing, business diversification.

Topic
Economics

Link: https://ifory.id/abstract/bNEnhFdDV4c7

Corresponding Author
fakhruddin fakhruddin

Institutions
a. Economics Development Department, Faculty of Economics and Business Syiah Kuala University Banda Aceh, Indonesia
* fakhruddin[at]unsyiah.ac.id
b. Economics Development Department, Faculty of Economics and Business Syiah Kuala University Banda Aceh, Indonesia
c. Economics Development Department, Faculty of Economics and Business Syiah Kuala University Banda Aceh, Indonesia
d. Economics Development Department, Faculty of Economics and Business Syiah Kuala University Banda Aceh, Indonesia

Abstract
Inequality in income distribution and inflation has long been a discussion in economics, see Thalassino, Ugurlu, & Muratoğlu (2012) who examine income equality and inflation in the EU. Albanesi, Stefania (2007) examines the relationship between inflation and Inequality. Other researchers sought to see the relationship of inequality with various other variables. see Monnin (2014) which examines Inflation and Income Quality in Developed economies and Li and Zou (2002) which examine Inflation, Growth, and Income Distribution. Indonesia with a wide and diverse characteristic of an archipelago faces the challenge of the equitable income distribution. Indonesias economic growth has so far been concentrated in certain regions, causing an imbalance in income distribution. Methodology The model that will be used is the ARDL Panel model using data for the period 2012 - 2018 from 33 provinces in Indonesia. Potential of important findings Some important findings from this study are the relationship between inflation and income inequality in Indonesia. The higher the inflation, the more unequal the income distribution. Economic growth will reduce inequality while the increase in the number of unemployed and poor people will cause greater inequality.

Keywords
Inequality, inflation, poverty, unemployment, growth, ARDL

Topic
Economics

Link: https://ifory.id/abstract/ZTjFe9KUbPuh

Corresponding Author
Mohammad Aliman Shahmi

Institutions
(a)Universitas Negeri Padang

Abstract
This study investigates the effect and equilibrium of macroeconomic variables on real effective exchange rates(REER) in short and long terms in Malaysia. This study used time series data from 1986-2017, and Johansen-Juselius and error correction model (ECM). There are two main findings in this study. First, financial development, economic openness, and inflation have a significant effect on real effective exchange rates in Malaysia. Second, in the short term, foreign direct investment (FDI) and inflation disrupt the balance of effective real exchange rates, although in the long terms the inflation will return to its equilibrium. This research is recommended to the government to increase foreign direct investment in Malaysia, because it is a major factor that influences the equilibrium of real effective exchange rates.

Keywords
ECM, Malaysia, REER

Topic
Economics

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

Corresponding Author
kristian ,SE

Institutions
Magister Ilmu Ekonomi Pascasarjana Universitas Palangka Raya

Abstract
ANALYSIS OF MANAGEMENT TRANSFER FUNDS IN KATINGAN DISTRICT By: Kristian, SE ( kristianse3@gmail.com ) Delima samosir, SP ( delimapakpahan75@gmail.com ) Dr. Miar, M.Si ( miarpiter@yahoo.co.id ) ABSTRACT Renewal of the government system into regional autonomy has a major impact on the administration of the government system and the scope of performance in the government in Katingan Regency. The Transfer Fund is intended to assist the region in funding the authority to provide services to the public and reduce the imbalance of government funding sources between the center and the regions, as well as to reduce the gap in government funding between regions. The purpose of this study was to determine the role of Central Government transfer funds on capital expenditure for public services in Katingan Regency and analyze the management of transfer funds and their contribution to capital expenditure. The research is descriptive in order to explain how the Transfer Fund is managed by the Regional Financial and Asset Management Agency of Katingan Regency. The results showed that the regional revenue of Katingan Regency originated from Regional Original Revenue (Pendapatan Asli Daerah or PAD), receipts from transfer funds, and other legitimate receipts. Receipt of transfer funds increases from year to year. The average transfer fund allocation that is intended for public services is increasing especially in the fields of health, sanitation infrastructure, markets, agriculture, road infrastructure, environment, assistance for Early Childhood Basic Education (Pendidikan Anak Usia Dini or PAUD), health operational assistance, small and medium scale industries and the allocation of village funds also increased. Key words: regional revenue, local revenue, transfer funds, public services.

Keywords
regional revenue;local revenue; transfer funds; public services;

Topic
Economics Education (Accounting, Cooperative and Office Administration Education)

Link: https://ifory.id/abstract/LuUH3jgbfnTK

Corresponding Author
Grisvia Agustin

Institutions
(a-f) Economics faculty, Universitas Negeri Malang

Abstract
Worker migration is an old phenomenon. Remittances are vital component of household income for families, reducing poverty and creating opportunities for investment in education and enterprise. As we know, high income countries are sources of remittances. Government wants to upgrade the migrant workers financial knowledge to reduce the revel tendency. But the one who arrange the remittance is the one in family member, not the migrant worker. This study tend to analyze ability to manage remittance and financial of migrant workers family using descriptive qualitative method based on worker migration and basic financial management theory. The results are remitrance from abroad generally received 3-4 monthly. And remittance in dollara or others foreign exchange rate (from developed countries) has bigger value in rupiah because of rupiahs exchange rate depreciation tendency. In East Java, Indonesia, access to increase financial literacy for migrant workers family is very lack. They may have proper education and internet access but dont improve their financial literacy.

Keywords
Remittance, familys financial management, Indonesian migrant workers

Topic
Economics

Link: https://ifory.id/abstract/3CfyvMXQ6Rhz

Corresponding Author
JAKA AMINATA

Institutions
Fakultas Ekonomika dan Bisnis, Universitas Diponegoro

Abstract
This study analyzes the influence of maritime transportation costs, namely (connectivity and port infrastructure) on Indonesian exports to APEC member countries through sea transportation modes, using the gravity model approach. The method used is panel data regression with the Common Effect Model (CEM). The condition of maritime transportation in Indonesia shows that the presence of Asaz Cabotage can encourage the national shipping industry, even though export / import activities between countries are still dominated by foreign companies. Based on the estimation results show that the GDP of Indonesias per capita, GDP per capita of trading partner countries, economic distance, Quality of Port Infrastructure (QPI) and Shipping Bilateral Liner Connectivity Index (LSBCI) significantly affects the volume of Indonesian exports through sea transportation modes.

Keywords
Export, Sea Transportation Mode, Quality of Port Infrastructure, Shipping Bilateral Liner Index

Topic
Economics

Link: https://ifory.id/abstract/3bVHNCme4Kga

Corresponding Author
Atta Putra Harjanto

Institutions
Faculty of Economics, Universitas Negeri Semarang, Semarang, Indonesia
Gedung L Kampus Sekaran, Gunungpati
*085727195857/attaputraharjanto[at]gmail.com

Abstract
This paper aims to examine the effect of PP23/2018 implementation towards tax compliance of Small Medium Enterprise (SME) in Semarang City. Variable PP 23 Implementation were proxied by tax understanding and sanctions. The paper opted for a quantitative study by using primary data. The data were collected by using questionnaire and analysed using multiple regression. SPSS software was used to analyse the data while sample was chosen by random sampling technique. The population of this study is Small Medium Enterprise in Semarang, especially Course and Training Institution. Samples amounted to 155 are valid and reliable to be analysed further. The paper shows that the implementation of PP23/2018 in Indonesia affects tax compliance of SMEs. It suggests that understanding of new regulation and sanction positively affect tax compliance among SMEs. Because of the chosen research approach, the research result is specific and may lack of generalizability. Therefore, researchers are encouraged to test the proposed hypothesis to other objects. The paper includes implications for the tax regulator in implementing new regulation affected SMEs in the future.

Keywords
PP 23/2018, tax understanding, tax compliance, tax sanction, SME

Topic
Accounting

Link: https://ifory.id/abstract/BZ79muGaMXfg

Corresponding Author
Firmansyah Firmansyah

Institutions
a) Departement of Economics, Diponegoro University, Jl Prof Sudharto SH, Tembalang, Semarang, Indonesia
*firmansyah[at]live.undip.ac.id
b) Faculty of Economics, Universitas Negeri Semarang, Kampus Sekaran, Gunungpati, Semarang, Indonesia

Abstract
Indonesia has a large population that faces food supply problems in the future, when it is estimated that Indonesias population will reach 300 million by 2045. To ensure the availability of accessible food with sufficient quality and quantity, appropriate policies are needed to overcome the problem originating from the supply and demand side. This study analyzes the side of domestic food demand, namely the demand of rice as the main food type, which is influenced by determinants such as price levels, substitute food prices, seasons, food diversification policies, and income. This study fins that the demand for rice in Indonesia is still determined by inelastic prices, season, and income.

Keywords
Demand of rice, price of rice, inelastic demand price

Topic
Economics

Link: https://ifory.id/abstract/yn6w24Xve8CQ

Corresponding Author
Endah Nurhawaeny

Institutions
a) Universitas Muhammadiyah Cirebon
Jalan Tuparev No. 70 Cirebon
*endah_nk[at]yahoo.com
b) Universitas Sebelas Maret
Jl. Ir. Sutami No.36 A, Pucangsawit, Kec. Jebres, Kota Surakarta, Jawa Tengah 57126

Abstract
At present, the company is required to manage the impact of corporate activities to enable the creation of sustainable development. The sustainable development will certainly only be achieved if since the companies manage the impact of operations on three levels of impact: 1) economy, 2) social and 3) environment. The social mapping method or social mapping used includes Data Study, In-depth Interview, Survey, Location Search (Transect), FGD (Focus Group Discussion) and Secondary Data. Based on the results of social network mapping the strength of formal institutions in Ciwaringin Village is an institution that is legally within the authority of the Village. The role of formal institutions such as Pemdes, BPD, LPMD and MUI, PKK and Karang Taruna is very meaningful for the progress of village development. Analysis of social networks and the degree of importance of each stakeholder have the strength of each actor who is able to move the masses. Stakeholder analysis found that Pemdes were in constructive positions. Identification of social problems is a social problem such as the problem of poverty in the Ciwaringin Village. The mapping results based on FGDs can be grouped into three categories of poverty, namely the poor, the near-poor and the vulnerable groups. Besides the problem of poverty, the problem of unemployment is also a social problem. From the identification results, the average number of unemployed people in Ciwaringin Village is 0.9% in each RW in Ciwaringin Village. Besides identifying social problems, Ciwaringin Village also has social capital that can be used as a potential in overcoming problems in Ciwaringin Village such as social capital, human capital, physical capital, natural capital, and financial capital. The average social capital owned by the village of Ciwaringin is quite good and runs as it functions.

Keywords
Corporate Social Responsibility, Social Mapping, Community Empowerment

Topic
Sustainable development

Link: https://ifory.id/abstract/DxjgfeBUa9XL

Corresponding Author
Ain Hajawiyah

Institutions
Faculty of Economics, Universitas Negeri Semarang, Semarang, Indonesia
Gedung L Kampus Sekaran, Gunungpati
*085642734078/ainhajawiyah[at]gmail.com

Abstract
This paper aims to describe the effectiveness of tax amnesty implementation in Indonesia in the term of tax base, tax compliance, and tax revenue. The paper opted for a quantitative descriptive study. The data were collected by documentary analysis, including annual report and performance report of Indonesia Directorate General of Tax. The paper provides insights about the effectiveness of tax amnesty 2016-2017 in Indonesia. It suggests that tax amnesty can improve tax base, tax revenue, and tax compliance among tax payer. Furthermore, in order to check the effect of tax amnesty implementation towards tax compliance, this paper also use quantitative study using manufacturing firms listed in Indonesia Stock Exchange as a sample. Panel data regression by using STATA software was used while samples was chosen by purposive sampling technique. The result shows that tax amnesty increase tax compliance among firms. Because of the chosen research approach, the research result is specific and may lack of generalizability. Therefore, researchers are encouraged to test the proposed propositions further. The paper includes implications for the tax regulator in implementing tax amnesty in the future. This paper fulfills an identified need to study the effectiveness level of tax amnesty implementation in Indonesia. As per our knowledge, there is no previous paper that use detailed data to describe the tax amnesty implementation in Indonesia.

Keywords
tax amnesty, tax base, tax compliance, tax revenue

Topic
Accounting

Link: https://ifory.id/abstract/kuZqK3PNYhWU

Corresponding Author
Ramllah Ramllah

Institutions
Economics Education, Faculty of Economis, Semarang State University, Sekaran Gunungpati, Semarang, 50229.

Abstract
Acceptance and use of technology or called user acceptance is an important factor to influence the successful implementation of a technology. Evaluation of the use of systems in e-learning in schools can be analyzed using a model of integrated technology acceptance and use approaches or UTAUT. This study aims to analyze the influence of performance expectancy, effort expectancy, social influence, facilitating conditions, perceived creadibility, and anxiety on e-learning behavioral intention to use in accounting students of SMK N 1 Karanganyar who are moderated by experience and voluntariness of use. The study population was 215 students who used e-learning in the Accounting Department of SMK N 1 Karanganyar. The sample selection using Slovin method with an error rate of 5% and sampling area technique obtained by respondents as many as 140 students. The technique of collecting data using a questionnaire. Data analysis techniques used descriptive statistical analysis and SEM-PLS. Data analysis tool using WarpPLS 5.0. The results of the descriptive statistical analysis show that the behavioral intention to use e-learning, performance expectancy, effort expectancy, social influence, facilitating conditions, perceived creativity, anxiety, experience and voluntariness of use are in the sufficient category. Hypothesis test results show the influence of performance expectancy on e-learning behavioral intention to use, effort expectancy does not affect the behavioral e-learning intention to use, social influence has an effect on behavioral e-learning intention to use, facilitating conditions have no effect on behavioral intention to Using e-learning, perceived creativity does not affect e-learning behavior, anxiety influences the behavioral intention to use e-learning, voluntary moderating negative social influences influences the behavioral e-learning intention to use, experience moderates the effect of effort expectancy on The behavior of e-learning intention to use, experience does not moderate the influence of social influence on the behavioral e-learning intention to use, experience does not moderate the effect of facilitating conditions on e-learning behavioral intention to use e-learning The conclusion of this study states that of the ten hypotheses proposed there are five types of hypotheses accepted. Suggestions that can be given to increase the intention to use e-learning is to encourage students and teachers to use e-learning, improve the provision of infrastructure, security and convenience of school infrastructure such as computers and school wifi, using e-learning systems.

Keywords
E-learning, Behavioral Intention, UTAUT.

Topic
Others

Link: https://ifory.id/abstract/n2Z94EhWkYeM

Corresponding Author
Deny Nadapdap

Institutions
University of Indonesia
Magister of Management
Salemba 3, RW.5, Kenari, Senen, Kota Jakarta Pusat, Daerah Khusus Ibukota Jakarta 10430

Abstract
In 2017, PT Elnusa acquired PT DW with the aim of increasing the companys capability in the Engineering, Procurement, Construction (EPC) business. The business diversification carried out by PT Elnusa in the EPC field encountered obstacles in terms of Engineering because the company did not have these capabilities despite having mastered the Procurement and Construction side. The acquisition is expected to not only provide added value in terms of capability but also cost savings. The acquisition of Engineering companies is basically a service-based company, so that the companys valuation cannot only use valuation based on the assessment of fixed tangible assets but also the valuation of intangible assets.

Keywords
Acqusition,Valuation of Company-s Intangible Aset

Topic
Management

Link: https://ifory.id/abstract/CgEeMkw6d8vy

Corresponding Author
Budi Sasongko

Institutions
a) STIEKN Jaya Negara *bud_ssk[at]yahoo.com
b) Universitas Negeri Padang *alpon.unp[at]gmail.com

Abstract
The purpose of this study was to determine the same leading sector based on the Klassen Typology method, Location Quotient, Shift-Share, Growth Ratio Models and Overlay. This research is based on the fact that all this time previous research only determined the leading sectors based on each of these criteria and none of them determined which sectors were the same. It is important to know that these superior sectors are tested from several methods and these sectors must be prioritized in development. The data in this study uses the average GRDP Blitar City data on the basis of constant prices in 2010 according to business fields from 2011-2017. The results of this study conclude that the same leading sector based on these 5 methods in Blitar City is 1) Large and Retail Trade; Car and Motorcycle Repair, 2) Information and Communication, and 3) Financial and Insurance Services. Therefore, the Blitar City government must continue to move these sectors forward by increasing investment and ease of licensing so that the sector can continue to increase its contribution to the economy of Blitar City.

Keywords
Leading Sector, Blitar City

Topic
Economics

Link: https://ifory.id/abstract/eXquVL7WzvrE

Corresponding Author
Ummu Qonitah

Institutions
School of Business and Management, Institut Teknologi Bandung. Jl. Ganesha No,10, Bandung 40116, Indonesia

Abstract
The increase in services must be handled, the high cost of services has the potential to shake off economic growth, according to an economic theory called Baumols disease. Therefore, services have to become more efficient and productive. Handling service business that mostly intangible are dissimilar from product-based business. In service word of mouth (WOM) is important. This research would investigate the interaction and direct effects of tie strength which is an interpersonal force between sender and receiver of WOM and the receiver-s service purchase decision involvement which is an intrapersonal force on WOM influence. A secondary aim is to investigate how a distinctive conceptualization of perceived risk affects service purchase decision involvement. A conceptual model incorporating these constructs and associated hypotheses is developed and tested. This research is quantitative research conducted to explore the objective of the study. Researcher conduct a questionnaire to collect data. The purposeful sampling conducted on this research. PLS-SEM Analysis is used in this research for the data analysis. The expected result from this research is to demonstrate a strong interaction effect between service purchase decision involvement and tie strength. Also, results highlight the complexity of the perceived risk construct, suggesting that it is appropriately modeled.

Keywords
Service; WOM; Purchase Decision; Influence; Perceived Risk; Involvement; Tie Strength

Topic
Management

Link: https://ifory.id/abstract/2fnTYaFvc3W6

Corresponding Author
Ermila Klislinar

Institutions
Department of Management, Faculty of Economics and Business, Universitas Indonesia

Abstract
Airlines are facing challenges from high cost structures and intense competition. This has made airlines universally look for opportunities to generate ancillary revenue, additional income apart from their main sources, including Full Service Carriers (FSC). Measuring consumer-s willingness to pay is pivotal in pricing and estimating ancillary revenue de-mand. This study analyzes whether customer-s type of journey, purpose of journey, length of flight, and type of flight class have an impact on willingness to pay (WTP) of Garuda Indonesia-s ancillary revenues which comprises of unbundled products and commission based income. This paper uses data from a survey to Garuda Indonesia-s customer and follows quantitative studies to identify and describe the relationship be-tween the WTP of Garuda Indonesia-s ancillary revenue and all variables involved. The study found that passengers value more the unbundled products. It is also found differ-ences in WTP for particular ancillary products and services based on purpose of journey, length of flight, and type of flight class.

Keywords
Ancillary Revenue,Type of Journey,Length of Flight,Journey Purpose,Type of Cabin Class

Topic
Management

Link: https://ifory.id/abstract/6vae4VAHCTyJ

Corresponding Author
Ashomatul Fadlilah

Institutions
Universitas Negeri Semarang

Abstract
Indonesia has a lot of higher education institutions. In 2017, based on data from the Ministry of Technology Research and Higher Education (Ristek Dikti), the number of registered university reached up to 4,504 units. The high number of institutions of higher education makes tighter competition to get prospective students. One of prospective students to choose universities is influenced by references. References can be from students- loyalty. The purpose of this study is to analyze service quality, commitment and reputation as the determinants of students- loyalty. The population of this research were 5th semester students of the Faculty of Economics, Universitas Negeri Semarang, they were 874 students. The samples were taken by proportional random sampling. Data were collected by distributing the questionnaires. Then, the data were analyzed by Structural Equation Model (SEM) with AMOS 22.0. The results of the study showed that the research model meets the criteria of goodness of fit or the model is feasible. The effect magnitude of service quality on reputation was 46%. Then, the effect of commitment on reputation was 36.9%. Furthermore, the effects of reputation, commitment, and service quality on students- loyalty were 69.8%; 72.8%; and 58.3%. However; service quality and commitment had indirect effect on students- loyalty through reputation.

Keywords
Commitment, Service Quality, Students Loyalty, Reputation

Topic
Management

Link: https://ifory.id/abstract/HtP4Rg6mKyn9

Corresponding Author
Tusyanah Tusyanah

Institutions
Universitas Negeri Semarang

Abstract
Indonesia needs prospective entrepreneurs who can decrease the unemployment rate. Universities are required not only to prepare skillful alumni; but also to create prospective entrepreneurs. UNNES commits it by making curriculum changes. It provides Entrepreneurship subject, Business Incubator and internship. The objective of the study is to analyze the students- entrepreneurial intention with internship as the moderating variable through TPB Theory. It was a quantitative research with 145 students as the samples of the study. Data were collected by distributing questionnaires and analyzed them by SPSS. The results showed that the effect of belief on attitude, subjective norms, and perceived behavioral control was positive and significant. The effects of attitude, subjective norm, and perceived behavioral control were significant to influence students- entrepreneurial intention to be entrepreneurs. Internship successfully became the moderating variable for attitude, subjective norms and perceived behavioral control on entrepreneurial intention. The direct effect attitude on entrepreneurial intention was 34.5% and went up to 42.3% moderated by internship. The direct effect subjective norm on entrepreneurial intention was 25.9% and went up to 32.8% moderated by internship. Then, the direct effect perceived behavioral control on entrepreneurial intention was 48.8% and increased to 51.5% moderated by internship. It is concluded that internship was able to strengthen the students- entrepreneurial intention to become entrepreneurs. Therefore; the internship program needs to be continued so students know that independent work is more fun than working for others.

Keywords
Internship, Intention, Entrepreneurship, TPB

Topic
Economics

Link: https://ifory.id/abstract/3q4bnuGw6AjP

Corresponding Author
Najla Prihana Gunawan

Institutions
School of Business and Management, Bandung Institute of Technology
Jl. Ganesha No. 10 Lb. Siliwangi, Bandung, 40132, Indonesia
*najla.prihana[at]sbm-itb.ac.id

Abstract
Internet is one of the most important things for people-s lives in this era. To connect with others by bringing the distance closer, even for doing transaction such as shopping. As the internet has growth expeditiously, many people use the internet also for running their business and use one of the most powerful platforms on the internet, which is social media. And to market their product, there are several ways to promote the product and to attract the customer such as by endorsing people that interested in fashion and can give influence to their followers, also have more than a thousand of followers on social media or Instagram, called Fashion Influencer. One of the main reason why people buy a product is because of the recommendation of fashion influencer on social media, people buy for something that they don-t intend to buy it. And the impulse buying behavior happens. This research aims to analyze and identify the impact of fashion influencer marketing on Instagram to customer impulsive buying behavior and related to the fashion style adopted by the online consumer using a diffusion of innovation theory. This research belongs to qualitative research with a semi-structured and in-depth interview. The sample of this research is .the customer or someone who is using Instagram and follows for the fashion industry with the early adults age in the range of 18 to 22 years old in Indonesian urban area, Bandung and Jakarta. This study is expected to reach the objective of this research; first, to know and understand the factors of fashion influencer that affects the impulse buying on online customer and second, to analyze the factors that influence the adoption of online impulsive buying by drawing ideas from the theory of diffusion of innovation.

Keywords
Fashion influencer; Impulsive buying behavior; Online shopping; Diffusion of innovation

Topic
Management

Link: https://ifory.id/abstract/aVM8emKcbg7Z