Indonesia Conference Directory

Corresponding Author
Moch Faizal Rachmadi

Institutions
a.) Faculty of Economics, Universitas Negeri Semarang, Semarang 50229, Indonesia
*faizal.rachmadi[at]students.unnes.ac.id

Abstract
Village-owned enterprises (BUMDES) have an important role in the village economy. Aside from being a provider of credit loans, BUMDES also plays a role in community empowerment. This institution is very much needed especially in developing SMEs in one of the villages in Bakaran Kulon Village, Pati Regency, Indonesia. This study aims to develop the digital based system of BUMDES for empowering SMEs community in Bakaran Kulon Village, Pati Regency, Indonesia. In this region, the BUMDES has participated in assisting SMEs but not maximum contribution. Therefore, efforts are needed to overcome this problem, one of them is through Creative Economy with Society Development (CERSEN), which empowers the community in managing KUR (Peoples Business Credit) for SMEs players and also provide trainings related to digital-based product diversification. The method used was Research and Development (RnD) to support this research. Based on the research conducted it can be concluded that this digital-based CERSEN is feasible because it is very necessary in developing SMEs in Bakaran Kulon Village, Pati Regency, Indonesia.

Keywords
community empowerment; creative economy; technology; village original income; village-owned enterprises (BUMDES)

Topic
Economics

Link: https://ifory.id/abstract/D8aAcvHq4dXb

Corresponding Author
zainuddin saenong

Institutions
universitas halu oleo

Abstract
This research aimed at obtaining the level of participation of local community in the program of economic development through palm sugar processing in Kolaka Regency. The researcher conducted in-depth interview with the local community as the processer or cultivator of the palm sugar and other stakeholders. Analysis method used for the testing and evaluation was done by describing every data and information that were obtained with the aid of tables and pictures and by scoring data. The result of this research showed that the level of citizen participation that could be realized in the program of societal development through the processing of palm sugar was in the level of placation.

Keywords
Participation, Palm Sugar, Sustainable

Topic
Sustainable development

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

Corresponding Author
Berliana Nathalia Jadi

Institutions
a) Management Department, BINUS Business School Undergraduate Program, Bina Nusantara University, Jl. K H. Syahdan No. 9 Kemanggisan, Jakarta Barat 11480, Indonesia
*haryadi_s[at]binus.edu
b) Management Program, BINUS Business School Undergraduate Program, Bina Nusantara University, Jl. K H. Syahdan No. 9 Kemanggisan, Jakarta Barat 11480, Indonesia

Abstract
Effective and efficient supply chain management in agriculture can have an impact on the welfare of potato farmers in Indonesia. The supply chain involves the activity of making raw materials until finally the product to the end user. One measurement of supply chain performance can be done using the SCOR method model of the specified attribute. This study conducted a comparison of the supply chain for potato farmers in Central Java, which are in two places, Dieng, Kejajar, Wonosobo and in Tawangmangu, Karanganyar. Research using Scor Model calculations is continued by doing Benchmarking, Gap analysis, Opportunity Measurement, Fishbone Analysis and a process framework that includes business processes or mapping, performance benchmarking, best practice analysis, and organizational design. Aiming at efforts to improve the performance of the supply chain currently in agriculture, especially potato farmers. Problem solving focused on improving the supply chain with to-be design mapping, benchmarking, selection of best practices, and to-be designs.

Keywords
Potato, Farmer, SCOR Model, Gap analysis, Opportunity Measurement, Benchmarking, Fishbone Analysis.

Topic
Management

Link: https://ifory.id/abstract/FpnzKMdL76Nh

Corresponding Author
Niswah Baroroh

Institutions
Universitas Negeri Semarang

Abstract
This research aims to know the influence of the size of the company, sales growth, and the independent Commissioner to tax avoidance by the quality audit as a moderating variable. The population of this research is the property and real estate companies listed in the Indonesia stock exchange in 2014-2017. This research used a purposive sampling method and has 26 companies as the samples. The Data used a multiple linear regression and descriptive analysis. The results showed that the companys size and sales growth partially effect significantly to tax avoidance. Partially independent Commissioners has no significant effect to tax avoidance. The audit quality moderate the influence of sales growth to tax avoidance. On the other hand, it can not moderate the influence of companys size and the independent commissioner to tax avoidance. Based on these results, the suggestions for further researchers is expected to use different other proxy to measure the independent commissioner, for example, the intensity of the presence of the independent commissioners in the meeting of the Board of Commissioners.

Keywords
Tax Avoidance; Company Size; Sales Growth; Independent Commissioner; Audit Quality

Topic
Accounting

Link: https://ifory.id/abstract/FwBPz48kEQyW

Corresponding Author
Danang Satrio

Institutions
Faculty of Economic
University of Pekalongan

Abstract
One important component that needs to be considered so that viral marketing can succeed is the use of the right content. Content in the form of images, videos, or infographics that are easy to remember and inspire people to follow will make the information on that content continue to spread, endemic and contagious, viral one person to another, In viral marketing success is also needed emotions because emotional relationships have a key impact on online data such as videos, images, and articles that will continue because the emotional appeal of content can affect consumers. The purpose of this study was to analyze how the role of emotions and content in viral marketing effectiveness. This research also contributes to this research, which is expected to close the gap of previous research with experimental studies.

Keywords
Viral Marketing, Emotion, Content, Intention to Engage

Topic
Economics

Link: https://ifory.id/abstract/kuf3wd2AMenW

Corresponding Author
Ani Rohanah

Institutions
Economics Faculty, Semarang State University - Indonesia
*E-mail : ani.rohanah716[at]gmail.com

Abstract
The research aims to determine the role of independent commissioners in moderating the influence of executive ownership and executive compensation on tax aggressiveness. This study uses mining, agriculture, property, real estate and building construction companies listed on the Indonesia Stock Exchange (IDX) in 2013 –2017. The sample selection used a purposive sampling method and obtained 18 companies with 90 units analysis. The method of data analysis in this research uses absolute difference test analysis on moderated regression analysis The result of this research indicates that executive ownership has a significant negative effect on tax aggressiveness. Meanwhile, executive compensation cannot effect on tax aggressiveness and independent commissioners cannot moderate both the relationship of executive ownership with tax aggressiveness and also executive compensation with tax aggressiveness. The conclusion of this research is that only executive ownership has an influence on tax aggressiveness. Therefore, companies must be more pay attention to provision of stock incentives to company executive.

Keywords
Keywords: Independent Commissioners, Executive Compensation, Executive Ownership, Tax Aggressiveness

Topic
Accounting

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

Corresponding Author
Wilma Cordelia Izaak

Institutions
a. Economic and Business Faculty-Universitas Pembangunan Nasional "Veteran" Jawa Timur
b. Computer Science Faculty-Universitas Pembangunan Nasional "Veteran" Jawa Timur

Abstract
This quantitative research aims to examine the important role of the servicescape on the level of commitment of college students to complete their lectures in their university. This research also tries to explain how student-s perception in moderating servicescape towards intention to be loyal from UPN Veteran Jatim students. By using SEM Analysis, the results of the research are expected to be able to show the role of the servicescape towards the intention to be loyal of students and with perception able to strengthen or weaken student ratings to servicescape. This research is only carried out in a limited scope, where the population is students of 2016 and 2017, so that they can still pass the disposition stage or switch to different decisions during college, so that the focus of the research is students of class 2016 and students of class 2017 who are still actively recorded on the main data of the faculty. The main reason for this population selection is to get measurable results whether there is a relationship to the assessment of servicescape with loyalty intentions, with the moderator variables of student-s perception. The results of this research are expected to be able to provide a new choice that enriches the process of developing service marketing in the good university governance for higher education and the learning process for all parties.

Keywords
servicescape, loyalty intention, perception, good university governance

Topic
Management

Link: https://ifory.id/abstract/Yn73KGzRXJwF

Corresponding Author
Kardiyem Kardiyem

Institutions
Economic Faculty
Universitas Negeri Semarang

Abstract
Fraud is a mistake made by someone intentionally which could harming others. Fraud within the sope of village goverment is very determental to the public interest. Village funds that are organized for the walfare of the village community are not optimal because of the irresponsible behavior of village apparatus. This Study aims to explore the tendency of accounting fraud committed by village apparatus in Weru district related to the role of spiritual intellegence in moderating the influence of suitability of compensation, apparatus morality, and organizational ethical culture. The population of this research is all villaage apparatus in Weru District. This Research used purposive sampling technique with 52 respondents. The sample of research includes village head and village apparatus who managed village funds. They were village secretary, village treasurerand also the head of development planning affairs. This Research uses quantitative approach. Method of collecting data using aquestionaire. Data analysis techniques using descriptive analysis, regression moderation with different test. The results of the study show that there is a negative influence between apparatus morality and ethical culture on accounting fraud tendencies. There is a positive influence on the suitability of compensation on accounting fraud tendencies. There is an influence of spiritual intelligence in strengthening the negative relationship between apparatus morality and organizational ethical culture towords accounting fraud tendencies. There is an influence of spiritual intelligence in weakning the positive relationship of compensation suitability on the accounting fraud tendencies. Based on the result of the analysis, the researchers suggested that the government hold training on managing village fund programs on a regular basis and provide appropriate remuneration in managing vilage funds. The professionalism of village apparatus can be improved through training in managing village funds. This can be tried to reduce someone-s fraudulent behavior.

Keywords
Compensation Compliance; Aparatus Morality; Organizational Ethical Culture; Spiritual Intelligence; Tendency of Accounting Fraud

Topic
Accounting

Link: https://ifory.id/abstract/PerfwaW2mMAy

Corresponding Author
GRACE NATALIA MARPAUNG

Institutions
UNIVERSITAS NEGERI SEMARANG

Abstract
Abstract The purpose of this study was to analyze the role of the plantation sub-sector to develop the region in North Sumatra for the period 2015-2017, analyze local government policies and analyze the description of plantations in North Sumatra in the context of the area and the level of production. This research was conducted in 2018, and the data collected was cited from PT Perkebunan Nusantara III (Persero), the Central Bureau of Statistics in North Sumatra. The data were analyzed using the Location Quetient (LQ) analysis method. The results showed that the Indonesian economy, specifically in North Sumatra received support from the plantation sector. One of the factors that influence the improvement of regional development from various sectors is the primary plantation export activities that contribute in the form of tax revenues and dividends, both directly and indirectly. The existence of plantation companies is involved in regional development efforts which have an impact on the progress of society both in the economic and social fields, such as the development of business partners through the Manufacture of Small Business and Cooperative Program, increase in society income earned from employees- salary, and the availability of employment opportunities that can attract large numbers of workers. The contribution of plantations to the Central Government in the form of central tax payments, to the Local Government payments of regional taxes / retribution are carried out every year.

Keywords
Plantation, Area, Production, GRDP, Location Quotient

Topic
Economics

Link: https://ifory.id/abstract/AQ6YNBXv3Tzg

Corresponding Author
Dorojatun Prihandono

Institutions
Universitas Negeri Semarang

Abstract
This study aims to examine the influences of hedonic shopping motivation toward online impulse buying on online customers online shop at Harbolnas event which time availability as moderating variable. Hedonic shopping motivation in this research are categorized into five categories whice are adventure shopping, social shopping, relaxation shopping, idea shopping and value shopping. The object of this study is customer online shop who were followed and bought product on Harbolnas event. This method of this study is quantitative research by using survey, with the sample size of one hundred and ten people who often make online purchase on Harbolnas event. The technique for sample selection is using non probability sampling with the type of purposive sampling. The data were collected by using questionnare with Likert scale. The method for data analysis is SEM ( Structual Equation Modeling) with PLS ( Partial Least Square). The results showed that hedonic shopping motivation has positive and significant influence toward impulse buying. However adventure shopping, social shopping and idea shopping has negative and not significant influence toward impulse buying. Time availability has not moderated relation between hedonic shopping motivation toward impulse buying.

Keywords
implulse buying; hedonic shopping; adventure shopping; social shopping; relaxation shopping

Topic
Management

Link: https://ifory.id/abstract/rMk4gJvEDYht

Corresponding Author
Vini Wiratno Putri

Institutions
UNIVERSITAS NEGERI SEMARANG

Abstract
Objective - This study is aimed at explaining the effect of leadership style to organizational effectiveness through trust as mediator. Research Method - The number of sample of this study was 267 university-s employee respondent at Universitas Negeri Semarang. The sampling technique used was purposive sampling. The methods of collecting data used were observation, interview, and questionnaire. Hypothesis test used was path coefficient value which was done through t-test using Smart PLS 3.0. Result - Leadership style directly gave positive effect to organizational effectiveness. Furthermore, mediation mechanism had been proven that trust gave important role in determining the relationship between leadership style and organizational effectiveness. Conclusion - This study was expected to contribute to management practice in the field of university in which university need pay attention to effective leadership to encourage employees- trust. As a result, trust can encourage organizational effectiveness. This study also gave contribution to the development of leadership style literature and organizational effectiveness in the field of non-profit organization. Originality - This study attempted to answer the need of previous study by adding mediation variable. It was expected that mediation could explain the mechanism of the relationship between leadership style and organizational effectiveness completely. The scope of this study took university field that become novelty and generalization for the previous study.

Keywords
Leadership, Organizational Effectiveness, Trust

Topic
Management

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

Corresponding Author
Safira Amalia Hapsari

Institutions
School of Business and Management, Institut Teknologi Bandung

Abstract
Mutual funds in Indonesia face rapid growth in terms of total asset under management (AUM), the number of products and the number of investors. The growth is supported by digital innovation which made people got easy access to information and also did mutual fund transaction by using internet. Besides that appearance of market place which offer mutual fund products make people get convenience in term of time and cost. This study aims to determine what factor that influence intention on investing in mutual fund product, by using approach from theory of planned behavior. Theory of planned behavior can be used to predict and understand factors that determine certain behavior. The theory identified that attitude, subjective norms and perceived control behavior will collectively lead to forming behavioral intention. In this study, variable that used consist of attitude, subjective norm, perceived control behavior and another variable that added to measure investment intention is level of financial literacy. The analysis technique in this study is multiple linear regression. The sampling method is using non probability sampling which involves Indonesian mutual fund investors. The result of this study indicate that in general, variable attitude had positive effect and strongest predictor on intention on invest in mutual funds product.

Keywords
mutual funds, theory of planned behavior, financial literacy

Topic
Management

Link: https://ifory.id/abstract/Tx6EQgnYHdRU

Corresponding Author
Dyah Maya Nihayah

Institutions
Universitas Negeri Semarang

Abstract
The tourism industry is one of the economic sectors that can cause multiplier effects for the regional economic growth. Kota Lama is a cultural heritage that must be sought for preservation. Good planning is needed to develop it as a tourist destination. The purpose of this study is to find out the tourist preferences that are very important as an evaluation to find out the market demand for heritage tourism. This research is an exploratory study with mix methods. The data used are primary data obtained from interviews and questionnaires to tourists. Data was taken by purposive random sampling method and analyzed by quantitative descriptive method. There are five aspects which a region can become tourist destinations, that are aspects of attractions, accessibility, facilities and promotions and information. The result shown that Kota Lama as a heritage tourism has fulfilled all aspects as heritage destinations. The tourism-s perception will be able to support its development policy. Coordination with the community and tourism stakeholders is needed because tourist satisfaction is a determinant of the success and sustainability of heritage tourism

Keywords
preference, tourist, development, heritage tourism

Topic
Sustainable development

Link: https://ifory.id/abstract/PHFvKCrmxqY7

Corresponding Author
Leonardus Wahyu Wasono Mihardjo

Institutions
School of Business,
Bina Nusantara University
JWC Campus, Jalan Hang Lekir I No. 6. Senayan, 12710, Jakarta, Indonesia

Abstract
In digital era and dynamic environment, the firm strategy has shifted from competition strategy to collaboration strategy Collaboration with customer through co-creation Strategy (CCS. It could enable the firms in accelerating the digital transformation. The study on development co-creation strategy focus on customer experience orientation (CXO) and organisation agility(OA) to support transformational performance (TP) in term of relationship among variable and empirical study has not been reveal. Hence, in this paper, we proposed the model of digital transformation for ICT Industry based on co-creation strategy focus on customer experience orientation and organisation agility. The study based on empirical study of 35 Indonesian ICT firms. Smart PLS results the hypotheses, except that on the impact of CXO on Transformational Performance. The finding analysis revealed the concept of Service Development logic (S-D Logic) where the Co-creation capability and organisational agilities can sufficiently shape the performance on transformational stage. The theoretical and practical implications of such findings were also provided..

Keywords
customer experience, Organisation agility, Co-creation strategy, transformational performance

Topic
Management

Link: https://ifory.id/abstract/2A6VgGcUJPtH

Corresponding Author
Sultan Syah

Institutions
a)Doctoral Program of Economic and Business Faculty,
Brawijaya University, Malang, 65142, Indonesia
* sultanakuntan[at]gmail.com
b)Brawijaya University, Malang, 65142,Indonesia

Abstract
The purpose of this study is to provide an understanding of the role of blue accounting in transforming plastic waste into environmentally friendly energy to meet human needs. This study uses qualitative methods with ethnomethodology approaches. Data is gained through observation, documentation and daily conversations. Blue accountings research provides a solution to overcoming the problem of plastic waste at sea. Where waste can be converted into fuel oil with the composition of each 10 kilograms of plastic waste, producing 6 liters of diesel fuel, 2 liters of gasoline and 2 liters of fuel. Application of this research: this research may be useful for environmental accounting. The novelty/originality of this study is overcoming the problem of plastic waste on land and at sea

Keywords
Blue Accounting; Zero Waste; Plastic

Topic
Accounting

Link: https://ifory.id/abstract/r4HFg9MGnjQw

Corresponding Author
Alizah Putri

Institutions
abc) School of Business and Management ITB, Bandung Institute of Technology
Jalan Ganesha 10, Bandung 40132, Indonesia
*alizah.anugrah[at]sbm-itb.ac.id

Abstract
According to their birth years, millennial generation makes up the rapid growing segment of the workforce for the past several years and continue to increase by time. In 2016, AON as a global leader in human resources consulting shows that millennials and beyond will dominate global workforce in 2025, they make up to 75 percent of workforce composition that was once accommodate by Gen X or Baby Boomers. Due to this situation, it is critical to a business organization of how to adapt, evolve and learn what makes millennials attract and tick in order to acquiring the best talent or workforce based on job qualification and also maintaining their satisfaction in workplace. Work environment that are not adapt in order to accommodate workforce or employee with different attitudes and expectation somehow may struggle with productivity challenge (Stewart, Oliver, Cravens, & Oishi, 2017). Therefore, this research aiming to understand role of job satisfaction in workplace from millennial generation-s perspective and examine which of job satisfaction dimension that will give significant impact to satisfied millennial workforce with their job. Moreover, consider overall impact of job satisfaction on organizational performance. Using purposive sampling method, data collected from 104 respondents by questionnaire with several criteria such as a man or woman, must be an active employee in Bandung specifically in Food and Beverages company also within the age range of 19-39 years old ( generation Y or millennials generation). The data collected analyzed with descriptive analysis and multiple linear regression analysis. The result show that four dimension of job satisfaction such as promotion, pay, supervision and co-workers that used as an independent variables in this research are significantly have an influence toward organizational performance which those independent variables could explain for about 81% of the dependent variable.

Keywords
Job Satisfaction; Millennial Generation; Organizational Performance

Topic
Management

Link: https://ifory.id/abstract/NTZXr4Javmpk

Corresponding Author
Lola Kurnia Pitaloka

Institutions
Universitas Negeri Semarang

Abstract
Humans continued to evolve towards a better direction. The evolution has been accompanied by increasing standard of human life. An increase in the standard of living humans, the subsistence no longer limited to physiological needs. But there are also some other need is also felt. Education is very important for people in the current era because education is one measure of the success rate for someone to show who he is. Because it has become very important, educational needed not only in the basic education but also have reached the stage of higher education. The human need for higher education is increasing, making the number of high education that stand in the present century. High educations are so many stands resulted in intense competition among them. High education is like a business that attracted many entrepreneurs because of the number of consumers in need. Every year, consumers will be college will certainly increase in numbers. High education business offering services in the field of education where the main focus on the service business that runs in the services sector. A high competition in getting the students, make high education should clean themselves quickly in order not to lose from other universities. This is not only done by private universities, even public universities are also doing it. Because the students are no longer concerned about public universities, even private universities also attract students because it is the same as the state universities. This study used the exploratory methods that are to create a picture of the situation or phenomenon. This study used primary data through questionnaire method for the collection of data. The questionnaire used is covered by the assessment questionnaires using Likert scale and limit only five answers. The data analysis technique used is SEM PLS processing using 6.0 WarpPLS assistance. The purpose of using these techniques is to develop a theory for the prediction of interest with respect to the factors of service quality. The populations in this research were all students active in the Faculty of Economics, Universitas Negeri Semarang, batches 2015 to 2018. The population in this study is 3,596 students including students in department of Economics Education, Accounting, Management and Economic Development. The samples in this study using a stratified random sampling. Random sampling and stratified to be more fair. Because it will take students from all department and all batch. Determination of the number of samples used Slovin formula. From the calculation, the number of samples obtained for this research were 360 students who will be divided equally to the four batches and all the majors. This study answered four hypotheses that have been formulated and are accepted. The quality of academic services have a considerable influence on student satisfaction and confidence variables into a partial intervening variables in this study due to the variable X has been able to influence the variable Y without having given intermediary other variables. But in this study revealed some indicators that can not be used, because it is not significant to the situation of students in Indonesia that the openness indicator for trust variable and product-related information for student satisfaction variable. Everything related to the disclosure of relevant information is not nature applied to students in Indonesia for Indonesian students tend not concerned explanations related information service so that it can not impact on student satisfaction. Because they can not exert their influence, both indicators should be abolished in order dapate increase the value of significance.

Keywords
Service Quality, Student Satisfaction, Universities, trust, Academic

Topic
Management

Link: https://ifory.id/abstract/2jkMEFpexRw7

Corresponding Author
Maylia Pramono Sari

Institutions
a. Semarang State University, b. Semarang State University, c. Diponegoro University

Abstract
There has been a considerable increase in the publication of sustainability reports among corporation in the last decade, but sustainability reporting in university is relatively at the beginning stage. Besides the phenomenon gap in university, there is literature gap of the relationship between sustainability performance and reporting. In response to the phenomena and literature gap, this study aims to understand sustainability reporting practices by universities in Indonesia, which are first by knowing the reporting channel used by universities, secondly analyses the level of sustainability reporting readiness of universities, and thirdly examine the difference between sustainability performance and reporting. The data used in this study were secondary data and the samples were 48 Indonesian universities in the 2018 UI Green Metric Rank. This study combines content analysis and quantitative analysis. The findings show Indonesian universities use many channels and forms to report sustainability, also the majority of Indonesian university are quite ready for sustainability reporting. The result of Mann Whitney Test shows that there is no significant difference between Sustainability Performance and Sustainability Reporting, also there is no significant different between public and private universities in reporting. This indicates that for certain extent the universities already practiced sustainability but they are not aware or intent to report. The study is limited to the sustainability performance is represented by the rank in this list which might be subject of validity issues. The future study can be focused on the university-s view on sustainability reporting, and the existence of stakeholder demand of such reporting. Further investigation is also needed why sustainability performance is not necessarily following by sustainability reporting.

Keywords
Sustainability Reporting (SR), Sustainability Performance (SP), Global Reporting Initiatives (GRI), University

Topic
Accounting

Link: https://ifory.id/abstract/6yjEx8fKJWBg

Corresponding Author
Fentya Dyah Rahmawati

Institutions
Universitas Negeri Semarang

Abstract
UNNES has a vision of becoming a conservation-oriented and internationally-reputed university. It makes UNNES carry out various policies for making the academics aware and implement the conservation values. There are 8 (eight) pillars of conservation; however, the study focuses on 5 (five) pillars which are directly related to the environment. The other 3 (three) pillars relate to the conservation of culture and character. This study aims to determine the knowledge, perceptions and attitudes of UNNES students on environmental conservation at UNNES. This is an attempt to understand the real condition of students and to evaluate the policies carried out by the university management. This was a quantitative research taking students from Universitas Negeri Semarang (UNNES) as the population. The total population were 24,000 students and with Slovin formula; there were 393 students as the samples. Data were collected by distributing the questionnaires with 3 (three) variables; knowledge, perceptions, and attitudes of UNNES students on environmental conservation. Then the data were analyzed descriptively and inferentially. All data were processed using SPSS 23.5 for Windows. The results of the study showed that; 1) 52% of the respondents had high knowledge on Environmental Conservation; 2) 50% of the respondents had very high perception on Environmental Conservation; 3) 61% of the respondents had good attitude on Environmental Conservation; and 4) simultaneously; students- knowledge (X1) and students- perceptions (X2) had effect for 66.5% on their attitudes on environmental conservation (Y). Next, the partial results were students- knowledge (X1) had an effect for 35.9% on their attitudes on environmental conservation (Y) and student perceptions (X2) had an effect for 61.3% on their attitudes on environmental conservation (Y). It means that students already have good environmental knowledge, perceptions and attitudes on conservation. Students- attitudes on conservation can be improved and shaped through students- knowledge and perceptions.

Keywords
Knowledge, Perception, Attitude, Environmental Conservation

Topic
Others

Link: https://ifory.id/abstract/KupwyzTEev3j

Corresponding Author
Rediana Setiyani

Institutions
Faculty of Economics, Universitas Negeri Semarang

Abstract
This paper examines the student learning experience and engagement in taxation course using blended learning. Blended learning is a combination of face-to-face learning experiences and online learning experiences which aim to complement each other in order to support and enhance student learning. This paper presents the research findings questionnaire surveys of the students who currently study taxation course in Faculty of Economics, Universitas Negeri Semarang. The students find that blended learning gives greater flexibility of being able to complete assignments any place and any time. With the adoption of a wide range of delivery methods, blended learning can successfully improve learning experience and enhance their student engagement. It represents an opportunity to integrate the innovative and technological advances offered by online learning with the interaction and participation offered in the best of traditional learning (face to face). Face to face interaction with students is important as students require reassurance and on-going support from lecturers. Providing training for students to use ELENA software in order to equip them to fully utilize blended learning is also essential. Finally, allocation of internet capacity and resources for the development and maintenance of ELENA is also key to its success.

Keywords
blended learning, learning experience, student engagement, taxation

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

Link: https://ifory.id/abstract/9xGFRuP4wNrW

Corresponding Author
Azzam Ajriya Shaffa Amalia

Institutions
a) Bandung Institute of Technology
Jalan Ganesha 10, Bandung 40132, Indonesia
*azzam.ajriya[at]sbm-itb.ac.id

Abstract
As one of the countries with a big Muslim population in the world, opportunity of growing an Islamic business in Indonesia has swiftly gained. It is proved by the growth of 95% market share in manufacture, service, and technology areas. This will give a chance for entrepreneurs to follow the wave. One of the entrepreneurs that utilized the opportunity is the developer of Kaaba Buku Saku application. They are releasing solutions for Muslims in a form of mobile application. Since the launching of this application, Kaaba Buku Saku generate only 30% of the total downloader that become the active user of this application. The focus of this study is to know the significant factors of Muslim-based mobile application adoption and analysing customer journey map of Kaaba Buku Saku application users. This research will be used Binary Logistic Regression analysis to obtain the significant factors of Muslim-based application adoption. The result of the most significant factors in a Muslim-based mobile application adoption and customers journey map of Kaaba Buku Saku is analyzed using product canvas. Therefore, this study will contribute to generating insights for the developer to do some improvements to the application and enhance customer engagements to the application.

Keywords
Muslim-based mobile application; Kaaba Buku Saku; Customer Journey Map; Binary Logistic Regression; Product Canvas

Topic
Management

Link: https://ifory.id/abstract/fNPQWac7tqjz

Corresponding Author
ADRIANA SHAMSUDIN

Institutions
Universiti Teknologi Mara (UiTM) Cawangan Melaka, Kampus Jasin, 77300 Merlimau, Melaka
Adriana416[at]uitm.edu.my*

Abstract
Accounting is perceived as a complicated process due to its technical difficulties. However, accounting knowledge is undeniable essential to complete a business plan. The ‘Simplified Accounting Template for Apprentice- (SATA) is developed to facilitate students especially non-accounting students who have very little accounting knowledge in preparing proforma financial statements at the financial section in the business plan. SATA act as integral part of technology used in accounting education to improve students- understanding on accounting and help them to complete the business plan. The objective of this paper is to access the level of students- understanding on accounting with the introduction of SATA in teaching and learning which finally can assist them to prepare financial statements. A hands-on workshop was conducted by accounting lecturers in UiTM Malacca Branch Jasin Campus on SATA to assist the students in completing the business plan for financial section. A questionnaire was given at the end of the workshop to the students to gather their feedback related on SATA and give their perceptions using SATA in preparing financial statements. This study found that more than 80% respondents admitted that SATA improved their understanding on accounting terms such as terms of non-current assets, non-current liabilities, sales, purchases, 85% agreed that SATA took lesser time to prepare financial statements, 90% found that SATA was very easy to use as compared to manually prepared the financial statements and facilitates in analyzing financial performance and 91% agreed that SATA really help them in completing their business plan particularly in financial section. On overall most of respondents admitted that SATA increase their understanding in preparing financial statements. This study also revealed that most of the respondents understand the component of Statement of Profit or Loss and Statement of Financial Position embedded in SATA.

Keywords
Accounting Technology, Accounting Education, Accounting Template, Students- Understanding, Financial Statements, Non-Accounting Students

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

Link: https://ifory.id/abstract/ZWuUczK2TmPA

Corresponding Author
Asrori Asrori

Institutions
1 Departement of Accounting, Faculty of Economic, Universitas Negeri Semarang. Semarang-Indonesia
2 Graduate Program, Universitas Islam Negeri Walisongo. Semarang-Indonesia.
3 Departement of Accounting, Faculty of Economic, Universitas Negeri Semarang. Semarang-Indonesia

Abstract
Zakat as one of the five pillars of Islam is obligatory worship that has material and social dimensions. In the life of the Muslim community zakat becomes Islamic philanthropy which is very important to purify property for the payers (muzaki) and improve the welfare of the recipients (mustahik). In this case zakat spending can be distributed consumptively and utilized productively. The purpose of this study is to provide an empirical explanation of amils intention to utilize productive zakat to alleviate poverty and empower zakat recipients (mustahik) to become zakat payers (muzaki). The main theory used to explain amils intention to utilize productive zakat is the theory of reasoned action with literacy as an intervening variable. The study was conducted in 13 Zakat Management Organizations (Organisasi Pengelola Zakat) in Central Java Province, Indonesia, with respondents covering 65 amil. The results of this study provide empirical support that attitudes, subjective norms and literacy have a positive effect on the intention of amil to utilize productive zakat for poverty reduction and empowerment of zakat recipients (mustahik) to pay zakat (muzaki). The results of the study also provide empirical support there is a positive influence between attitudes and amil intentions to utilize productive zakat through literacy. However, there is no positive influence between subjective norms and amils intention to utilize productive zakat through literacy. It is recommended that amils intention to utilize productive zakat needs to be improved. Increasing the intention of amil to utilize productive zakat can be pursued through fostering attitudes and increasing literary amil regarding the utilization of productive zakat to alleviate poverty and empower zakat recipients (mustahik) to become zakat payers (muzaki).

Keywords
Productive Zakat, Poverty Reduction and Zakat Recipient Empowerment.

Topic
Accounting

Link: https://ifory.id/abstract/B3UKgZbjq9d6

Corresponding Author
Fira Octaria Basri

Institutions
School of Business and Management, Bandung Institute of Technology
Jalan Ganesha No 10, Bandung 40132, Indonesia
fira.octaria[at]sbm-itb.ac.id

Abstract
More than decades, Indonesias economic growth depend on the oil and gas sector. In the past few years, oil and gas sector-s contribution to state revenues decreased significantly along with the decline in reserves and production. The state revenue from the oil and gas industry decreased by almost 80% from Rp216 trillion in 2014 (14% of state revenues) to Rp44 trillion in 2016 (2.8% of state revenues). Perusahaan Gas Negara or also called as PGN is the largest national company in the natural gas transportation and distribution sector. In order to make the business growing wider, PGN are going to acquiring Pertamina Gas or Pertagas. The acquisition is part of the establishment of holding company in energy sector by the Ministry of State Own Enterprises, which was established on April 11, 2018. This research is made to know how the value of Perusahaan Gas Negara (PGN) through calculating it with the discounted cash flow method using free cash flow to the firm. The data are obtained from PGNs financial report from 2013 to 2018.

Keywords
Free Cash Flow to the Firm, Valuation

Topic
Management

Link: https://ifory.id/abstract/CRxvweVMqg7h

Corresponding Author
Angela Merici Minggu

Institutions
a) Department of accounting, University of Diponegoro, Semarang
*angelaminggu[at]students.undip.ac.id
b) Department of accounting, University of Diponegoro, Semarang
c) Department of accounting, University of Diponegoro, Semarang

Abstract
This study aims to describe the concept of value chains as the basis for strategic management accounting design in three private universities in Kupang (East Nusa Tenggara). A qualitative approach with multiple case study methods is used in this study by focusing on the problems that arise as a result of the enactment of Law No. 12 of 2012 concerning PTN-BH concerns autonomy and decentralization. Semi-structured interviews were conducted at three leaders of private universities, they were chosen because they were considered to have the greatest role in improving the quality of the institutions they lead. This research offers a contribution in identifying competitive advantages in an effort to improve the quality of private universities. In addition, contributions in designing strategic management accounting are also carried out in order to assess their relative position against competitors. This study found ten main themes, namely the number of new students, the ratio of lecturers to students; recruitment of new lecturers; use of technology; national and international publications; public services; quality of lectures; quality of graduates and waiting period; infrastructure development and promotion. Value chain analysis is proven to be able breaking down the university to determine relevant strategies in order to improve sustainable quality. This research also shows that the case study method can be a powerful tool in analyzing the value chain concept.

Keywords
Value Chain; Strategic Management Accounting; Private universities

Topic
Accounting

Link: https://ifory.id/abstract/hAYCfyDq6WTr

Corresponding Author
Ahmad Nurkhin

Institutions
(a) Faculty of Economics, Universitas Negeri Semarang
(b) Accounting Department, State Polytechnic of Malang
(*) ahmadnurkhin[at]mail.unnes.ac.id

Abstract
Zakah Management Organization (ZMO) is demanded to improve its transparency and accountability including presenting financial and non-financial information by internet. This study aims to describe and compare the usage of website and social media to report many kinds of information by ZMO at state university in Indonesia. This is descriptive qualitative study. The research object is website and social media of Rumah Amal Salman, Rumah Amal Lazis UNNES and LAZIS UNS. Moreover, the data is collected by observation and documentation method. In addition, the data then analyzed by content analysis. Results show that those ZMO have utilized well both website and social media for internet reporting, especially non-financial information. Website is used to deliver organization profile, product information and other important information that can be useful for donor or muzakki. However, there are two ZMO that have not used website and social media to report their financial state. It is Rumah Amal Lazis UNNES which conducts internet financial reporting but limited to Fund Statement. Furthermore, Facebook and Instagram are considered as social media that mostly used by ZMO. Twitter has not been actively used. In addition, YouTube application has not been maximized. In summary, interaction to muzakki through social media needs to be improved by the ZMO.

Keywords
internet reporting, website, social media, facebook, instagram, twitter, ZMO

Topic
Others

Link: https://ifory.id/abstract/LY73VtRuAmg8

Corresponding Author
Fairuz Habibah Ramdhani

Institutions
School of Business and Management, Bandung Institute of Technology
Jalan Ganesha 10, Bandung 40132, Indonesia
fairuzramdh[at]gmail.com

Abstract
This paper focuses on explaining and describing the element of beauty viral video created by social media influencers in Youtube along with behavioral decision taken by the audiences after watching it. Behavioral decisions assessed in this study are in form of viewing, liking, and sharing suggested viral videos. Two types of sample videos were used: top three most viewed Youtube videos of three Indonesian mega-beauty influencers and top three most viewed Youtube videos of three Indonesian middle-user influencers. Research applied in this study was based on virality element framework coined by Tyler West. A video-watching experiment was executed. The result shows that despite having myriad number of viewers, viral beauty videos do not contain the same elements as other viral videos. Other than that, the elements do not have relation with behavioral decision taken. However, there is a relation between viral elements and level of influencer.

Keywords
beauty video; behavioral decision; viral video; virality; youtube video; marketing influencer

Topic
Management

Link: https://ifory.id/abstract/MGy7u6TVjAZJ

Corresponding Author
ROUFAH INAYATI

Institutions
Faculty of Economics, Universitas Negeri Malang Jalan Semarang 5, Malang 65145, Indonesia

Abstract
Today the Industrial Revolution has reached its peak where technology is the basis of human life. The Indonesian government has launched Making Indonesia 4.0 that grown massively. One sector that must be prepared in achieving Making Indonesia 4.0 is the Education Sector which can be done by improving the human resources quality. The readiness of future economic teachers spearheaded the improvement of human resources quality. Therefore, it is necessary to conduct research that focuses on analyzing the readiness of future economic teachers to face the Industrial Revolution 4.0. This study uses descriptive qualitative methods with a type of case study research. Primary data obtained from in-depth interview together with respondents and secondary data obtained from the document that shows the result of educational subject. Data collection is done by the method of observation, interview, and documentation that using source triangulation and method triangulation. The indicators used to analyze the readiness of these future economic teachers are (1) Educational Competence, (2) Competence for Technological Commercialization, (3) Competence of Globalization, (4) Competence in the Future Strategies, and (5) Conselor Competence Based on the results of this study, it can be concluded that; (1) Educational Competence possessed by future economic teacher from the two ex-IKIP state university in East Java is sufficiently capable in dealing with the Industrial Revolution 4.0; (2) Competence for Technological Commercialization of the future economic teachers is not too good to face the Industrial Revolution 4.0; (3) Competence of Globalization that is owned cannot be maximized in facing the Industrial Revolution 4.0;(4) Competence in the Future Strategy shows that this future economic teacher does not have a definite strategy to predict what will happen in the Industrial Revolution 4.0; and (5)Conselor Competence shows good but still not enough to face the Industrial Revolution 4.0.

Keywords
Education Sector, Ex-IKIP State University, The Industrial Revolution 4.0, The Readiness of Future Economic Teachers

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

Link: https://ifory.id/abstract/cAk2HVR6XpT8

Corresponding Author
Rani Dewi Nursilowati

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

Abstract
There are differences between the preference of women and men as consumers. Women are more emotionally unstable, and open to feelings and aesthetic experiences. In this intense competition between local and imported footwear which is global brands, it is challenging for local footwear products to survive in the industry. It is a requirement for the brands (in this research, local footwear brands) to understand the attitudes of the customers from time to time, especially women. Hence, the marketer needs to understand the factors influencing customer purchase intention for local footwear products. This research is a quantitative research that conducted to explore the objective of the study. The method used is surveying by questioning the respondents to gather information. The researcher has conducted the survey through an online questionnaire as a tool for data collection with the total of 242 respondents. The population of this study is consisted of women between age 15-54 years old that have ever been buying local footwear products. In this study, as part of convenience sampling, we select non-probability sampling which is a judgmental sampling. Then, the data are analyzed using validity, reliability, classical assumption, pearson, simple linear regression, and descriptive analysis. After the analysis sequence has been performed, the formulated comprehensive description of findings are presented.

Keywords
Footwear Product, Customer Attitude, Purchase Intention

Topic
Management

Link: https://ifory.id/abstract/BjxAMErP2act