Indonesia Conference Directory

Corresponding Author
Ginta Ginting

Institutions
Department of Management Faculty of Economic, Universitas Terbuka

Abstract
The development of e-commerce has posed challenges and opportunities to entrepreneurs who deal with e-commerce business, especially those in Small Medium Scale companies. It is important to drive n entrepreneurs for economic development because it improves competitiveness, encourages innovation and widens market coverage. This study aims to evaluate the success of e-commerce business managed by entrepreneurs by offering experience aspect to consumers through the model of co-creation experience (antecedent and consequence). The study employs verification and descriptive design. It involved 321 participants who bought online products produced by SMEs in market places (BukaLapak.com and Tokopedia.com). By utilizing SEM-Lisrel, the model of this study proves that the level of technologization and the level of connectivity have a strong effect on co-creation experience that can encourage the degree of co-creation and satisfaction as well as behavioral intention. For further research, women entrepreneurs who run e-commerce business must consider how far customer readiness can become an obstacle that can affect intention to repurchase through co-creation which in this study has insignificant effect.

Keywords
Co-creation experience, Degree of co-creation, Satisfaction, behavioral intention, e-commerce

Topic
Business Process in Digital Era

Link: https://ifory.id/abstract/dfZzJR9YCUw4

Corresponding Author
Sri Harini

Institutions
Djuanda University

Abstract
Creative industries Contribute to the creation of skilled employment and improvement of the Indonesian economy. This study aims to determine the marketing mix strategy and its effect on the success of creative industry businesses. The object of research of creative industry practitioners in Bogor is 100 respondents with proportional random sampling. The research uses descriptive design verification form. The instrument was tested with validity, reliability and classic Assumptions. Data were analyzed by multiple regression, correlation test, determination test, and significance tests simultaneously and partially. The results showed that the creative industries have done a good marketing mix strategy ranging from products, prices, distribution and promotion. The marketing mix has a significant effect on the success of creative industry businesses. Products, prices, distribution and promotion have a significant effect on the success of creative industry businesses. Considering that prices have a negative effect on business success, the role of the government in maintaining the stability of prices of creative industry products is very much needed. No research has yet been found mixed in the marketing mix strategy and the success of the creative industries. Further research with the type and number of industries that are more numerous and varied as well as the addition of other variables as factors that influence the success of businesses is needed to maintain the survival and contribution of the creative industries to the development of the Indonesian economy.

Keywords
Keywords-business success; marketing mix strategy; based resources; creative industry

Topic
Business Process in Digital Era

Link: https://ifory.id/abstract/f3MkJqRQmZ7C

Corresponding Author
SULISTIONO SULISTIONO

Institutions
Insitut Bisnis dan Informatika Kesatuan

Abstract
The Aims of this research is to determine the factors affecting Visitors- Intention to vist The Bogor Botanical Garden before and after the implementation of a one-way system. There are some factors that can affect Visiting Interest, pull factor and push factor. The independent variables of research are Location, Historical Attractions, Natural Environment and Weather Attraction, Escape Motive, Relaxation, Family and Friend Togetherness, Knowledge, Enjoying Natural Resources. The dependent variables is Visiting Interest/intention. Nonprobability sampling used as the sampling method of this research. The result of this research concluded that (1) there are three factors with positive and significant effect on Visiting Intention before the implementation of a one-way system. The factors are Location, Family and Friend Togetherness, (2) there is one factor with positive and significant affect on visiting intention after the implementation of a one-way system is Knowledge.This research also got result that Location, Historical Attractions, Natural Environment and Weather Attraction, Escape Motive, Relaxation, Family and Friend Togetherness, Knowledge, Enjoying Natural Resources have the positive and significant simultan effect on Visiting Intention before and after the implementation of a one-way system (F-count is bigger that F-table).

Keywords
Location, Historical Attractions, Natural Environment and Weather Attraction, Escape Motive, Relaxation, Family and Friend Togetherness, Knowledge, Enjoying Natural Resources, Visiting Intention

Topic
Innovations in tourism and hospitality

Link: https://ifory.id/abstract/yuUFGgP7W8LJ

Corresponding Author
Dr. Elizabeth Lucky Maretha Sitinjak, SE, M.Si, CPA

Institutions
Soegijapranata Catholic University Semarang

Abstract
The purpose of this study shows the impact of investment behavior of generation X, Y, and Z on accounting information used to obtain optimal returns according to each individual investor. Generation X tends to use the investment strategy of "buy and hold" State-Owned and Private Enterprises shares. Generation Y tends to use the "top-down" strategy of private stock prices, sometimes State-Owned Enterprises shares but are often sold if they have a small profit. Generation Z tends to "momentum" the prices of State-Owned and Private Enterprises. The experiment and Focus Discussion Group. The generation X, Y, and Z prefer to see Accounting Information to choices stock of the firm after that use technical analysis to buy or sell that stock.

Keywords
XYZ Generation, Buy and Hold, Momentum, Top Down

Topic
Economics and business research methods

Link: https://ifory.id/abstract/QFWkZgweh48p

Corresponding Author
Dinnul Alfian Akbar

Institutions
UIN Raden Fatah Palembang

Abstract
Conservatism chooses financial principles that straight to the minimization of reported cumulative earnings, namely to acknowledge slower income, costs faster, to value at lower and liabilities at higher

Keywords
Conditional Conservatism, Firm Size, and Share Ownership

Topic
Economics and business research methods

Link: https://ifory.id/abstract/ywLrqe2pd8kD

Corresponding Author
SULVIA MAULIDIANA

Institutions
Institut Bisnis dan Informatika Kesatuan, Bogor

Abstract
This research was carried out because there were several cases of financial statement manipulation that were only detected after the fraud resulted in considerable losses. Fraud pentagon theory which has five elements of fraud is considered to influence the occurrence of fraudulent financial reporting. The five elements are opportunity, pressure, rationalization, competence, and arrogance. The elements contained in the fraud pentagon theory is considered to be able to detect fraud in financial reporting so that fraud can be prevented as early as possible. This study aims to examine how effect of each element of fraud on the pentagon fraud theory is partially and simultaneously on the occurrence of fraudulent financial reporting in mining sector companies listed on the Indonesian Stock Exchange during 2013 to 2017. The independent variable used in this study is the opportunity variable that is proxied by the nature of industry using a receivable ratio, the pressure variable proxied by external pressure uses leverage ratio, the rationalization variable proxied by the total accrual ratio, the competence variable that is proxied by change of auditors uses a dummy variable, and the arrogance variable that is proxied by frequent number of CEO-s picture uses a dummy variable. While the dependent variable in this study is a fraudulent financial reporting variable that is proxied by the fraud score (F-Score). The samples used were 24 mining sector publicly listed companies that listed on the Indonesian Stock Exchange during 2013-2017, with 120 observations. The data used are secondary data in the form of financial statements and company annual reports which are used as research samples. Data test equipment uses SPSS software version 22. The results of the study indicate that all independent variables (opportunity, pressure, rationalization, competence, and arrogance) simultaneously have a significant effect on fraudulent financial reporting. The results of the study also show that partially, the pressure variable proxied by external pressure and the rationalization variable proxied by the total accrual ratio proved to have a significant effect on fraudulent financial reporting. While opportunity variables that are proxied by the nature of industry, competence variables that are proxied change of auditors, and arrogance variables that are proxied by the frequent number of CEO-s picture do not have a significant effect on fraudulent financial reporting.

Keywords
fraudulent financial reporting, fraud pentagon, pressure, rationalization

Topic
Sharia economics and banking

Link: https://ifory.id/abstract/X3QMRVUyAPm9

Corresponding Author
Flourien Nurul Ch

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
This study is aimed to determine the fair value of stock the companies based on fundamental analysis it can be considered undervalued or overvalued and to know when time to buy or time to sell shares of companies based on modern technical that will be useful to investors in making investment decisions. The research is done by empirical study strategy for coal mining subsector companies. The method used is descriptive method with quantitative approach. Knowing the fair value of stock can be made through fundamental analysis with Price Earning Ratio (PER) approach. The population os this research is all coal mining subsector companies listed on Indonesia Stock Exchange in 2018. Sample was determined by purposive sampling, with total sample of 6 companies. The data used in this study are secondary data. The method of collecting data used literature study in the form of financial report and annual report over the past three years and historical stock prices through the company-s official website nor www.idx.co.id and www.investing.com. The results of this study showed that companies are categorically undervalued is PT Baramulti Suksessarana Tbk, PT Indo Tambangraya Megah Tbk, and PT Resource Alam Indonesia Tbk. While the companies are categorically overvalued is PT Adaro Energy Tbk, PT Mitrabara Adiperdana Tbk, and PT Bukit Asam Tbk.

Keywords
Fair Value of Stock, Market Price, Fundamental Analysis, Price Earning Ratio

Topic
Knowledge management and organizational learning

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

Corresponding Author
Putri Nugrahaningsih

Institutions
Universitas Sebelas Maret

Abstract
The recent Green Campus program is increasingly being promoted in Indonesia, one of which is at Sebelas Maret University. Green campus is carried out to create a UNS campus that is comfortable, safe, energy efficient and environmentally friendly. This study aims to determine the application of the green campus and determine the behavior of the academic community at UNS towards the program. As an environmentally friendly campus, UNS continues to improve and care for a clean, green and friendly environment. The research method is descriptive qualitative. As a result, the UNS green campus program is a program aimed at every faculty, both students, lecturers, and employees. The results of this study are based on four (4) main pillars of the development of Green Rose, Green Attitude, Green Lifestyle, and Green Infrastructure. With this program, changes in attitudes, mindsets, concepts, and thoughts about the green campus will be very useful in the future for balanced human survival with supportive nature. The implementation of eco-campus has a good impact on students. Because students begin to build new habits.

Keywords
green campus, environment, academic civitas, lifestyle, infrastructure

Topic
Knowledge management and organizational learning

Link: https://ifory.id/abstract/4rj2dNfnxvmJ

Corresponding Author
STEVIANI BATTI

Institutions
Universitas Terbuka
(a) steviani[at]ecampus.ut.ac.id
(b) dhimas.nugroho[at]ecampus.ut.ac.id
(c) andi.lopaginting[at]ecampus.ut.ac.id
(d) herry.novrianda[at]ecampus.ut.ac.id

Abstract
Jabal Kelor tourism development has triggered a positive impact on the residents of the Dadap Kulon hamlet. In this study, semi-structured interviews were conducted with key informants involved in developing Jabal Kelor. Observation and documentation to check the validity of the data. Interactive data analysis techniques take place continuously until complete until the data is saturated. The results showed that the Dadap Kulon community felt a positive impact on the development of Jabal Kelor as a tourist attraction. The positive impact can be seen from the economic, environmental, social and political aspects. Namely, the emergence of new jobs increased income and allocation of funds for tourism development. Regional carrying capacity and waste disposal management. Improvement of the quality of life and pride of the community. Activating community participation and building a management system.

Keywords
Rural Tourism; Impact of Tourism; Jabal Kelor

Topic
Innovations in tourism and hospitality

Link: https://ifory.id/abstract/d83CB4ZRJmaf

Corresponding Author
sucipto sucipto

Institutions
Lecturer in the Faculty of Economics, Tourism Study Program Universitas Terbuka

Abstract
Ecotourism is a tourism activity that balances the use of saving (conservation). In the process of managing ecotourism to improve the economy of local communities. Candirejo Herbal Kampung Surabaya is now able to develop the area based on resource potential. This paper focuses on applying the principles of ecotourism in Candirejo Herbal Kampung Surabaya. The purpose of this study was to determine the implementation of ecotourism and the ability of managers to implement it. For this reason, the method used to obtain information sources, namely interviews with management/managers, field observations to see the implementation of ecotourism and using a check list to easily find out the principles of ecotourism that have been implemented.

Keywords
Ecotourism, Candirejo Kampung Herbal, Surabaya

Topic
Innovations in tourism and hospitality

Link: https://ifory.id/abstract/Xm8cJjW23tz9

Corresponding Author
Nadhira Hardiana

Institutions
Universitas Terbuka

Abstract
This study aims to determine whether CSR and social innovation activities of Danamon already meet existing principles. The methods of this research are literature study, analysis and evaluation, and interview methods. In the conclusion, implementation of ISO 26000 and social innovation of Danamon has met the principles and the success criteria. However, Danamon is ranked 8th out of 9 companies in category of banking and services. Therefore, in the recommendation, Danamon should carry out CSR activities based on the globally accepted standard, ISO 26000, and conduct training for its employees related to CSR Implementation (ISO 26000) & Reporting.

Keywords
Corporate Social Responsibility (CSR); Social Innovation; ISO 26000

Topic
Knowledge management and organizational learning

Link: https://ifory.id/abstract/CYny4H6WkDGP

Corresponding Author
Lukas Murdihardjo

Institutions
Institut Bisnis dan Informatika Kesatuan, Bogor

Abstract
Accounting information systems play an important role in providing financial information for business people as a basis for making decisions for each situation. Accurate Accounting Information System is an accounting information system that can adjust to every type of business that exists in Indonesia and is very instrumental in providing corporate financial information quickly and real. The purpose of this study is to provide information to businesses, especially manufacturing bussiness, that it is very important to make financial reports, and by using the Enterprise Resources Planning sistem INTACS Dynamic, Manufacturing bussiness actor can see each transaction, inventory, and financial statements quickly and precisely. This study uses a qualitative descriptive method approach with case study approach where the technique used in collecting data is done trough observation, interviews, and library research by studying related literatures. Based on the results of the research and discussion, the authors can author can conclude that by using the Enterprise Resourcess Planning system INTACS Dynamics then PT. Hydrocolloid Indonesia can apply well, through extensive training In managing resources for everyday operations and facilitate the preparation of financial statements, maximizing the functionality of the Enterprise Resources Planning system of the Dynamics INTACS, automatic financial Report preparation as well as quality reports Financial increase.With a fairly expensive cost PT. Hydrocolloid Indonesia has been conducting an overall strategy to enhance and develop all aspects of the company by inventing by implementing Enterprise Resourcess Planning of the INTACS Dynamics system for long-term benefits.

Keywords
financial statements, enterprise resources planning, INTACS Dynamics Accounting Information System , PT.Hydrocolloid Indonesia.

Topic
Economics and business research methods

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

Corresponding Author
siska maya

Institutions
Universitas Indraprasta PGRI

Abstract
Business is undergoing a change called the new wave, which is a change in (traditional) production-based economies into a knowledge-based economy. This happens because Intellectual Capital is considered as a source that has a competitive advantage for a company. Information technology (IT) also provides many benefits for companies that use it well. One of the competitive advantages turns out that Intellectual Capital by Small and Medium Enterprises (SMEs) in Indonesia has not been utilized as an asset that can improve company performance. The purpose of this study is to prove whether innovation and competitive advantage are moderating variables in Intellectual Capital and IT Competence in improving Firm Performance. The method used in this study is a quantitative method. Innovation functions as a full mediation in the relationship between IT competence and firm performance. While innovation as part of mediation on intellectual capital and firm performance. Competitive Advantage is not a mediating variable in the relationship between IT competence and firm performance and also in intellectual capital and firm performance.

Keywords
Knowledge Management, IT Competence, Competitive Advantage, Innovation, Firm Performance

Topic
Knowledge management and organizational learning

Link: https://ifory.id/abstract/fFgKtDWhn63P

Corresponding Author
Rolland Fanggidae

Institutions
Universitas Nusa Cendana

Abstract
This study aims to determine the influence of consumers satisfaction (Attributes Related to The Product, Attributes Related to Service, and Attributes Related to Purchase) on Repurchase Intention in Pink Jaya Tofu Factory in Kupang City. The type of research is quantitative. The population in this study involves consumers of Pink Jaya Tofu Factory in Kupang City. Sampling technique is accidental sampling, with sample of 96 respondents. Data collection using questionnaires. This research uses multiple linear regression analysis. The result shows that variabel Attributes Related to The Product and Attributes Related to Purchase have a significant influence on Repurchase Intention in Pink Jaya Tofu Factory in Kupang City. While, Attributes Related to Service has no significant influence on Repurchase Intention in Pink Jaya Tofu Factory in Kupang City. The simultaneous test results in this study revealed that all variables affect Repurchase Intention in Pink Jaya Tofu Factory in Kupang City.

Keywords
Consumers Satisfaction (Attributes Related to The Product, Attributes Related to Service, Attributes Related to Purchase) and Repurchase Intention

Topic
Business Process in Digital Era

Link: https://ifory.id/abstract/e3RnTxwCHt9y

Corresponding Author
PRINCE CHARLES HESTON RUNTUNUWU

Institutions
Faculty Of Economy and Business
University Of Khairun ,Ternate, North Maluku

Abstract
The new paradigm development is not only measured from the economic aspect through Gross Domestic Product (GDP), but also viewed multidimensional from the change of social structure, behavior, and national institution. Such social perspective is called social capital. Social capital is considered an important determinant of economic development. so that social capital is placed as one input in development. The purpose of this scientific paper is to analyze the influence of social capital in economic development with the approach of Gross Regional Domestic Product (PDRB) in 33 Provinces in Indonesia. The analysis of the effect of social capital on PDRB along with other variables such as physical capital, labor, and human capital is done at the macro level. The limits are the role of social capital in 2014 and 2016 due to data availability. The result of research indicates that social capital has not enough to influence human capital at macro level, while human capital has significant effect to Gross Regional Domestic Product (PDRB). It can say that social capital indirectly is no effected on GRDP in Indonesia.

Keywords
social capital; gross regional domestic product; instrumental variable (IV); endogenity; two stage least square (2SLS).

Topic
Economics and business research methods

Link: https://ifory.id/abstract/3Mj7AxN6dDXL

Corresponding Author
Moh Mukhsin

Institutions
Faculty of Economics and Business, University of Sultan Ageng Tirtayasa, Serang Banten

Abstract
This study Aimed to analyze the effect of integration to improve supply chain performance. This research examine the influence supplier integrationthe performance of the supply chain, integration of internal influence on the performance of the supply chain, customer integration influence on the performance of the supply chain. Object of this research is on SMEs Performers Production and Distribution of bran in Banten respondents about pensgaruh Integration to improve supply chain performance.This study uses a quantitative method using descriptive research and causal research. Data from all three variablesThe program analyzes using Structural Equation Model (SEM) in the Software SmartPLS 2.0.m3 version. The population in this study is the owner or manager or managers of SMEs Actor Production and Distribution of Bran in Banten Province. The Data will be used in this research is primary data by sending questionnaires to 100 owners or managers or managers of SMEs Actor Production and Distribution Bran located in Banten Province. Based on the analysis of the data showing the effect of supplier integration, internal integration effect, and the effect of the integration of customer relationship positive and significant impact on supply chain performance.

Keywords
Supplier integration, internal integration, customer integration, and supply chain performance

Topic
Digital marketing and business models

Link: https://ifory.id/abstract/YDh7t8CnNQvG

Corresponding Author
Vita Kartika Sari

Institutions
Universitas Sebelas Maret

Abstract
The population in Indonesia grows rapidly. This condition has led to some environmental issues due to the increased waste volume as a result of significant population growth. One of the main problems is how to maintain environmental condition in order to keep our children and grandchildren healthy. This research aims to find out the impact of pollution generated by Putri Cempo landfill on the health status of residents who live near the landfill area. Solid waste management (SWM), good recycling and composting efforts carried out by local governments through relevant agencies,scavengers and other actors have a contact point that is inseparable from one another. However, these activities seem to run individually so far. This research used qualitative and quantitative analysis. Interviews and questionnaires were utilized to find out the impact of pollution on the community-s health status. The landfill which waste volume increases every day makes the residents around the area often get diarrhea and even typhus. Bad air condition also often makes people experience shortness of breath.

Keywords
leachate, Putri Cempo landfill, health status

Topic
Knowledge management and organizational learning

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

Corresponding Author
Farinza Tiara Indani

Institutions
a) Faculty of Economics and Business, Gadjah Mada University. Jl. Sosio Humaniora No. I Bulaksumur Yogyakarta 55281
b) Faculty of Economics and Business, Gadjah Mada University. Jl. Sosio Humaniora No. I Bulaksumur Yogyakarta 55281
c) Faculty of Economics and Business, Gadjah Mada University. Jl. Sosio Humaniora No. I Bulaksumur Yogyakarta 55281

Abstract
The increase in funds distributed to villages throughout Indonesia must be accompanied by increased accountability in its management. This study aims to identify the determinants of intention to use accounting applications that are considered capable of guarding and increasing the accountability of village financial management. The village accounting application called Sidek Desaku is a new innovative product whose benefits and motivating factors for user intentions need to be identified in order to be evaluated and intervention steps determined to increase acceptance. This research model was tested on two groups namely 46 operators and 24 village heads (decision-makers) in one DIY district, and data were analyzed with SEM-PLS (Warp-PLS 6.0). This research proves that perceived usefulness is the main determinant of the intention to use village accounting innovations. This study also found that anxiety only affected the intention of the operator group. Based on this, developers and governments should collaborate and continue to add relevant features, pay attention to the capacity of operators by providing lots of technical guidance and training that can reduce anxiety and increase perceived usefulness. Different from previous studies, this study uses a modified TAM 3 model by considering duality theory and adding factors of social influence and perceived risk to intentions.

Keywords
village Accounting; Technology Acceptance Model 3; Intention

Topic
Organizational and accounting system change

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

Corresponding Author
Ni Wayan Marsha Satyarini

Institutions
(a,b,c) Faculty of Economic, Universitas Terbuka

Abstract
The purpose of this paper studies is to analyze tourist risk perception to East Lombok-s image and its impact on tourists intention to re-visit after the earthquake. East Lombok is one of the areas in Indonesia hardest hit by the earthquake was most affected by the earthquake on 2018. This paper focuses on analyzing 1) the effect of tourist risk perception on destination image; the influence of destination image on intention to re-visit after the earthquake; and 3) the effect of the tourist risk perception on the intention to re-visit after the earthquake. This paper study using the path analysis method and analyzed by Structural Equation Modeling (SEM) using AMOS software.

Keywords
Destination image, Risk perception, intention to re-visit

Topic
Innovations in tourism and hospitality

Link: https://ifory.id/abstract/g9Kurye8zVYp

Corresponding Author
ari Dewi cahyati

Institutions
a) Islamic 45 University Bekasi
b) Trunojoyo University Madura

Abstract
The purpose of this study is to formulate the accountability model of Islamic university especially the 45th Islamic University (Unisma) Bekasi. This study is a continuation of previous research which has formulated a draft model of Islamic University 45 accountability in an Islamic perspective. The research method used in depth interviews with experts, 2 people who were experts from internal Unisma, and 1 person came from outside Unisma, which aimed to validate the model that had been formulated. The results of this study have formulated an Islamic university accountability model consisting of 2 (two) dimensions, namely Khalifatul fiil ard and Abd Allah. Then the Khalifatul fiil ard dimension is further divided into legal accountability, economic accountability, accountability to the community environment, accountability to students, alumni and graduate users, accountability to employees and accountability to working performance. Abd Allahs dimension consists of Islamic characters for employees, students and Islamic characters in the organizational structure.

Keywords
accountability, islamic values perspective

Topic
Knowledge management and organizational learning

Link: https://ifory.id/abstract/Q4BUwvfhFGyp

Corresponding Author
Deddy Ahmad Suhardi

Institutions
Universitas Terbuka

Abstract
Money Waqf is very important in the Islamic Economy and the development of human welfare. Proper and massive management will become a financial instrument that can be relied upon by business people and social institutions. However, public interest and participation in the implementation of waqf money is still low. Based on a survey of 138 teachers and 228 santri from five pesantren in Jakarta in 2019, there were three important aspects of their interest participation in money waqf, namely: (i) managing waqf money with a more transparent and functional principle in supporting the economy and welfare of the people; (ii) implementing waqf money with a reliable and easy system in terms of technical matters such as location, officers, waqf processes, institutions, and so on; and, (iii) media for the dissemination of money waqf is formal or trustworthy, such as print media, pesantren, religious leaders, and the Indonesian Waqf Board. This result shows that there is still a need for a more trustworthy management system and socialization of money waqf in terms of transparency, functionality and legality, to be able to attract the public, and make it easier in terms of technical facilities to be massively followed by the community.

Keywords
money waqf transparency, money waqf functionality, money waqf participation

Topic
Sharia economics and banking

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

Corresponding Author
hadi mahmudah

Institutions
Universitas Islam 45

Abstract
This study aims to examine the influence of narcissism and the effect of religiosity on unethical behavior. The sample in this study is a class of employees working in the finance department as representatives of financial managers who are (Hypothetical). The method used is quantitative by distributing questionnaires and finally getting 166 respondents. Hypothesis testing results show there is no significant negative effect between the level of narcissism of unethical behavior. This shows that the narcissism of an accountant will not affect unethical decision making in this case earnings management. In the second hypothesis it is found that there is a positive influence between religiosity and unethical behavior. This shows that individuals who have extrinsic religiosity will be inclined to conduct unethical behavior in order to achieve their goals.

Keywords
Earning Management; Narcissism; Religiosity

Topic
Knowledge management and organizational learning

Link: https://ifory.id/abstract/4XJhQqG96v8u

Corresponding Author
Joko Rizkie Widokarti

Institutions
(1)Faculty of Economic Universitas Terbuka (2)Faculty of Economic Universitas Terbuka

Abstract
This study develops modeling using the concept of variable flow based on research gaps empirical studies of online/web experience emphasizing strategic aspects that require a theory-based conceptual framework. Flow variable in this model using 3 steps by identifying independent variable (interactivity, usability, connectedness, chalenge, skill, telepresence, perceived benefit), component variable (functionlity, psychological, content/marketing) and outcome variable (satisfaction, trust and behavioral intention). The unit of analysis is the Open University website user, with 364 respondents involved. By using SEM-LISREL, research modeling can prove the majority of hypothesis testing (15 Hypotheses) out of 19 proposed hypotheses. The modeling in this study can be declared valid to be developed in subsequent studies. There are 4 hypothesis tests that show insignificant results, namely: 1) the effect of connectedness on functionality; 2) the effect of content on behavioral intention; 3) psychological influence on trust and 4) psychological effect on skills. For future research development it is necessary to develop a more comprehensive "flow experience" model by taking into account the insignificant relationship of variables such as: characteristics of respondents and distribution of respondents location.

Keywords
flow variable, web/online experience, antecedents, outcome

Topic
Business Process in Digital Era

Link: https://ifory.id/abstract/KMJdEBbPGL6x

Corresponding Author
Inneke Putri Widyani

Institutions
Universitas Terbuka

Abstract
This study will examine the effect of Good Corporate Governance (GCG) on the performance of regional banks in Indonesia. This is based on the growth of Regional Development Banks throughout Indonesia which continue to commit to appearing as leaders in their respective regions. The research will also examine the moderating effect of ownership structure on the effect of GCG on company performance. This research was conducted at regional development banks with a research period of 2015-2017. The results of the research conducted indicate that in this study it can be concluded that the performance of the Regional Development Bank (BPD) is influenced by the size of the board of directors, audit committee, remuneration and nomination committee, and ownership structure. The results of the research conducted also found a moderating effect of ownership structure on the influence of the size of the director and the remuneration committee and nominations on ROE and ROA. The moderating effect of ownership structure on the influence of the board of directors size on ROE and ROA is negative. However, the moderating effect of ownership structure on the influence of the remuneration committee and nominations on ROE and ROA is positive.

Keywords
Good Corporate Governance (GCG), Company Performance, Ownership Structure, Regional Development Bank

Topic
Organizational and accounting system change

Link: https://ifory.id/abstract/96vwfAJeybQB

Corresponding Author
Rolland Fanggidae

Institutions
Universitas Nusa Cendana

Abstract
The research entitled Persistence of Inflation in East Nusa Tenggara aims to explain the influence and relationship of commodities or groups of goods and serviceswhich consists of seven groups, namely the food ingredients group (BAMA), processed food, cigarettes and tobacco groups (MAJADI), housing groups, water,electricity, and fuel (PERUM), clothing group (SAND), groupshealth (KES), education, recreation and sports group (PENDIDI), andthe transportation, communication and financial services (TRANS) group for inflation inNTT. This study uses a multiple linear regression analysis methodsecondary data collection in the form of data from publications of the Central Statistics Agency (BPS)East Nusa Tenggara. The results of this study indicate that the commodity orgroup of goods / services has a positive and significant effect on inflation in NTT.That is, if there is an increase in prices on commodities or groups of goods / services theninflation in NTT will also increase. This happens because when there is a shock likerise in fuel prices. Rising fuel prices will have an impact on commodity pricesothers due to increased production costs and can cause a rise in levelsinflation. Based on the results of statistical calculations carried out by the researcher thenthe BAMA and TRANS groups have the largest coefficient values of 0.266828 and0.185637, followed by SAND, KES, PENDIDI, MAJADI and PERUM groupswith coefficients of 0.185568, 0.181975, 0.093424, 0.074034, and 0.041901.That is, if the government can maintain commodity prices, especiall the material groupfood by developing regional superior commodities with commoditieswhich has high inflation, the government can control or anticipatehigh inflation.

Keywords
BAMA group, MAJADI group, PERUM group, SAND group, KES group, PENDIDI group, TRANS group, inflation

Topic
Economics and business research methods

Link: https://ifory.id/abstract/pgYvzWMucbj4

Corresponding Author
Eti Kusmiati

Institutions
Universitas Garut

Abstract
Based on the results of examinations conducted by Badan Pengawas Keuangan (BPK), the problem of the public sector in Indonesia lies in the application of public sector management accounting, which is located on the weaknesses of the Internal Control System and the budgeting system. This study aims to analyze the application of management accounting in the public sector in the Government of Garut Regency. The variables studied include three dimensions of public sector management accounting, namely planning, implementation, and control. This research was conducted at three government institutions in Garut Regency, namely: Badan Perencanaan Daerah (BAPPEDA), Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD), and Inspektorat Daerah. The method used in this research is a descriptive qualitative method. Data collection techniques carried out by documentation, questionnaire distribution, and interviews. Data processing uses scoring and triangulation scales. The results of this study indicate that the application of public sector management accounting in the Garut Regency Government is included in both criteria. The planning and implementation dimensions are reflected in very good criteria, while the control dimensions are included in the criteria good.

Keywords
management accounting in the public sector, planning, implementation, control.

Topic
Organizational and accounting system change

Link: https://ifory.id/abstract/PGec9QhgnX8p

Corresponding Author
Sudirah Sudirah

Institutions
Universitas Terbuka

Abstract
In tourism development, an analysis of the development of creative tourism potential is an interesting study. The core of tourism development, among others, is the development that prioritizes local wisdom, and the preservation of art culture (batik). Development of batik creative tourism potential, should consider aspects of tourism support, and the characteristics of creative tourism. Batik creative tourism offers the opportunity for tourists to develop creativity by learning with local residents in the process of making batik. This study from an economic sociological perspective is motivated by the powerlessness of the tourism sector in developing the potential for creative tourism in batik. Creative tourism requires the development of potential for the advancement of batik creative tourism. This article examines the development of batik creative tourism potential in the village of Paoman, Indramayu district, West Java, 2018. Data collection was carried out through observation, documents and interviews with tourists, batik center owners, batik makers, and related agencies. Data analysis uses triangulation. The results of the study show the supporting aspects of tourism, and the characteristics of creative tourism are important factors that need to be considered in developing the potential of batik creative tourism. The Paoman batik center has the potential to become a batik creative tourism destination, but it needs further development of authentic tourist experiences, active involvement of tourists, participatory learning involving tourists, direct contact with tourists, creating their own products by tourists, and availability of work practices.

Keywords
supporting aspects of tourism, characteristics of creative tourism, identification of potential for creative tourism in batik, development of potential for creative tourism in batik

Topic
Innovations in tourism and hospitality

Link: https://ifory.id/abstract/eYpg9NABdFcK

Corresponding Author
Yudhistira Ardana

Institutions
STMIK Pringsewu

Abstract
Recent decades, the development of global capital market is developing rapidly. Even the product offered are quite varied, ranging from conventional stock to shares using the sharia principle. At present, investor have many choices for investing in the capital market. For Muslim investor, this is an advantage where there are already traded product in the capital market continues to grow along with the times. This study aims to examine whether there is integration in the Sharia Capital Market in Asia. The data in this study are secondary data of Sharia Stock Index starting from 17 March 2017 to 14 October 2019. The method used is Vector Error Correction Model (VECM) with Innovation Accounting in the Impulse Response Function (IRF) and Forecasting Error Variance Decomposition (FEVD). The result of the study revealed that in the integrated Sharia Capital Market. In the long run there was integration between the Sharia Capital Market in Indonesia, China and India, except for Japan and Malaysia. Where in the short term only the Sharia Capital Market in China is integrated with the Sharia Capital Market in Indonesia.

Keywords
Sharia Stock Index, Integration, Sharia Capital Market

Topic
Sharia economics and banking

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

Corresponding Author
Yosi Mardoni

Institutions
(1)Universitas Terbuka; (2)Universitas Terbuka; (3)Universitas Andalas

Abstract
This study aims to determine the effect of attitudes, subjective norms, and behavioural control (Theory Of Planned Behavior/TPB) on the intentions of food seller to use halal products. The final sample consisted of 130 respondents who run the daily business activities of a restaurant in Padang, Indonesia. The systematic random sampling method was used in this research. Multiple linear regression was used to test the hypothesizes. It was found that subjective norm and behavioural control have a positive effect but not significant on sellers- intention to use halal product. However, attitude significantly influence food sellers- intention to use halal product. This study is beneficial to understand the factors that influence halal product usage in the food industry. It could also become a policy-making reference for government and related institution to increase halal food market scale.

Keywords
TPB, Halal, food seller, Regression

Topic
Sharia economics and banking

Link: https://ifory.id/abstract/6rxMWNUhD32j

Corresponding Author
Diqbal Satyanegara

Institutions
Fakultas Ekonomi dan Bisnis
Universitas Sultan Ageng Tirtayasa
Banten - Indonesia

Abstract
Bladder is an important component in manufacture blood pressure measurer. The competitive advantage of medical device can be improved with quality. More increase the quality, therefore more decrease the production cost, with the result that reduce waste. Then, Quality Control require to preserving the quality of medical device so that fit with market needs. The objective of this research is to find out quality control of medical device sparepart, Bladder., in PT. Dharma Medipro with Seven Tools in Quality Management approach, consists of Flow Chart, Check Sheet, Histogram, Control Chart, Fishbone, Scatter Diagram, and Pareto Diagram.

Keywords
Bladder, Quality Control, Seven Tools

Topic
Economics and business research methods

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