Indonesia Conference Directory

Corresponding Author
Iman Harymawan

Institutions
Universitas Airlangga

Abstract
This study describes the trend and pattern of companys sustainability report in construction industry listed in Indonesian Stock Exchange year 2010 until 2018. Using text mining analysis, 152 companies sustainability report are analyzed using a software named "Phyton". This study found that the concern for sustainability issues is represented by the selection of problem disclosures through negative words, and the companys attention and efforts are represented by positive words. This study contributes help to the users of sustainability report (investors, governments, and communities) to understand companiess strategies and concerns related to economic, social and environmental issues.

Keywords
sustainability report, text mining, construction industry.

Topic
Sustainability Reporting

Link: https://ifory.id/abstract/tbJZahg89vEu

Corresponding Author
Risky Angga Pramuja

Institutions
University of Muhammadiyah Malang
Airlangga University

Abstract
Every country uses an open economic system or an open economy. The state adheres to an open economic system characterized by international trade and bilateral and multilateral interactions. Each country carries out production and specializes in selling its products to benefit from international trade. The financial sector such as investment. Exchange rates also have an important role in increasing a countrys production capacity. While the purchasing power parity of the community reflects the ability of the community to buy the products produced by the factory. The purpose of this research is to find out the investment performance, purchasing power, and exchange rate, towards factory goods exports in ASEAN-5. The results of the study indicate that investment has a significant, meaning that any increase in investment will directly reduce exports to ASEAN-5 countries in 2010-2016. Likewise, the Power Purchase Parity has a significant but negative effect, this illustrates that every occurrence of increasing public purchasing power, it will reduce the export of goods, which means that peoples appetite for consuming tends to choose domestically produced goods. While the exchange rate does not have a significant effect, meaning that changes in prices that occur globally do not affect the export of goods.

Keywords
: Export, investment, exchange rate, purchasing power, random effect model

Topic
Sustainable Development

Link: https://ifory.id/abstract/rcVvjNDJ8RzU

Corresponding Author
EDEN ZARISTA

Institutions
Graduate Program Magister of Accounting – Unversity of Indonesia

Abstract
(Stanojevic, Vranes, & Gokalp, 2010) explain about green accounting concept. They explained that the environmental damaged phenomenon is caused by the uncontrolled natural resources exploitation regarding to the industry activities which are worse by the time. The industry created negative impact such as air pollution, water pollution, poisonous waste and natural damage. It is Industrial-s responsibility to take these issues to be informed to their report. Nowadays, industry are supposed to not only focusing on business but also the environmental effect of its business. This concept is called sustainable development. Sustainable development is development that full fill current necessities without neglecting the supply of future generations in full filling their necessities (The Brundtland Report, 1987). KPMG in 2017 hold survey about hows industries in worldwide concern about sustainability of reporting with N100 and G250 approach. The result shows that industry are concern about their responsibility in reporting their environment issues through sustainability report, under N100 it is increase from 33% in 2005 to 45% in 2017 and under G250 it is increase from 30% in 2005 to 67% in 2017. Meanwhile how about in Indonesia, Industries in this country had aware regarding to these issues, therefore purpose of these research is analyzing the analytic of government role (peraturan menteri lingkungan hidup nomor 3 tahun 2014 tentang program penilaian peringkat kinerja perusahaan dalam pengelolaan lingkungan hidup) in supporting sustainable environmental development and economical growth. The result shows that the PROPER stimulate the industry to perform sustainability. The positive word are shown after the law and regulation about PROPER is applied meanwhile before its applied the topic shows the negative word. However PROPER stimulate industries to control the management of waste and pollution. PROPER isnt guarantee that industries with “EMAS” is not producing pollution or waste.

Keywords
Government Role, Natural Damage, Industries Activities, Sustainable Environmental Development and Economical Growth

Topic
Environmental Laws and Regulations

Link: https://ifory.id/abstract/dgthqy6a9KmZ

Corresponding Author
Denizar Abdurrahman Miraj

Institutions
Department of Islamic Economics
Faculty of Economics and Business
Universitas Airlangga

Abstract
Environmental problem is a very complex matter, and human beings as leaders on earth are forced to preserve the resources and take responsibility on the sustainability of the ecosystem. This research provides information using library research that is sourced from related literature and research that have been conducted in the past. The aim of this research is to know about the application of environmental resources economics on welcoming sustainable development. A sustainable application points to policies that have been made by human beings as leaders on earth, in form of government system such as government economic policy that is used for a better, sustainable development.

Keywords
Islamic environmental resource economics, economic policy, political policy, caliph

Topic
Normative Environmental Economics

Link: https://ifory.id/abstract/hM3gAR94jFnQ

Corresponding Author
meyliana meyliana

Institutions
Maranatha Christian University

Abstract
The high-quality financial report is considered to be able on reducing information assymetry and also increasing the ability of stockholder to supervise the manager on doing Corporate Social Responsibility (CSR) investment (McDermott, 2011). This analysis aims to verify the quality of financial reports in Indonesia, not only by using the quantitative measurement but also by using the qualitative measurement developed by Braam and Beest (2013). Besides that, this analysis aims to know the effect of high-quality accounting information to the CSR investment efficiency. This analysis uses data from company financial report which is registered in Indonesia Stock Exchange on 2015-2016 and sustainability report which is taken from company-s website. The analysing data techniques in this study are by using multiple regression test and logistic regression. The findings of this study shows that the quality of financial reports using quantitative measurement has a significant positive relation to CSR investment with the probability over investment, in addition has a significant negative relation to CSR investment with the probability under investment. While the quality of financial report using qualitative measurement has a significant positive relation to CSR investment with the probability over investment, and has significant negative relation to CSR investment with the probability under investment.

Keywords
quality financial report, quantitative measurement, qualitative measurement, CSR investment (over/under investment)

Topic
Environmental Integrated Management and Policy Making

Link: https://ifory.id/abstract/M3xkyZKNDv2X

Corresponding Author
Puji Sucia Sukmaningrum

Institutions
Department of Islamic Economics, Faculty of Economics and Business, Airlangga University

Abstract
The purpose of this research is to investigate the challenges and the impacts of greenbelt as an air pollution control. The impact of Green Belt is to be able to control various environmental problems such as air pollution in urban areas that have become industrialization area, so that the air quality has decreased due to factory activities. But in each procurement of Green Belt certainly has many challenges namely the lack of land for the construction of Green Belt as a result of green open space land that functions as a settlement, industrial, etc. Also, another challenge is the selection of vegetation that sometimes is not appropriate, so that the work of Green Belt is less maximum.

Keywords
Green Belt, Challenges, Impacts, Vegetation, Air Pollution

Topic
Air Pollution

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

Corresponding Author
Nadira Rahmandani

Institutions
Universitas Airlangga

Abstract
The relationship between energy consumption and financial development is still uncertain. This study aim to analyses the correlation between energy consumption, financial development, and energy price. This study will use regression model, ordinary least square (OLS) with time series data from 2002-2014. The result show that the regression model is statistically significant, but only energy price that significantly determine the model.

Keywords
Financial development, Energy Consumption, Energy Price

Topic
Energy Economics

Link: https://ifory.id/abstract/nKy4HFMRCJec

Corresponding Author
Noorlailie Soewarno

Institutions
Department of Accountancy
Faculty of Economics and Business
Universitas Airlangga

Abstract
This study aims to determine the effect of Environmental Management Accounting (EMA) to firm performance with green innovation as an intervening variable. The variables used are environmental management accounting, firm performance, green product innovation, and green process innovation. The data used are secondary data and samples used are 107 manufacturing companies listed on the Indonesia Stock Exchange period 2012 to 2016 and have met the criteria specified. The data collected were analysed using SPSS version 20 software tool with multiple linier regression method and Sobel test. Overall, in this study proves that green product and green process innovation is able to mediate EMA relationship to firm performance.

Keywords
Environmental Management Accounting, Firm Performance, Green Product Innovation, Green Process Innovation

Topic
Enviromental Accounting

Link: https://ifory.id/abstract/DtCG4rEYbhMX

Corresponding Author
Disya Berliani Salsabila

Institutions
Faculty of Science and Technology, Airlangga University, Jalan Mulyorejo,Surabaya 60115, Indonesia * fsaintek[at]unair.ac.id

Abstract
Abstract. The environment is one aspect of life that must be preserved. Environmental management in this era tends to be oriented to the economy, humans often carry out exploratory actions to fulfill their interests. Improper management of the environment can cause long-term damage that can harm humans in all aspects of life. Humans are the main element of the environment, which can greatly influence the continuity of environmental quality. The young generation, especially students, plays an important role in environmental sustainability. Students in the process of studying at the university bear great responsibility as a successor to later civilization. Students should be aware of their obligations, rights, and authority over the environment in order to be able to exploit the potential of the environment without destroying it, for the sake of the survival of humanity.

Keywords
Environmental,Environmentalscience, Sustainability

Topic
Sustainability Reporting

Link: https://ifory.id/abstract/8yBUD2VPYztJ

Corresponding Author
Muryani muryani

Institutions
economics department

Abstract
Abstract This study aims to look at the effect of the investment amount of labor and the minimum wage to economic growth.This study/research use PLS, and use time series data between 2010 to 2016. The variables in this research are1.domestic investment variable physical,2. minimum wage, and3. the amount of labor work in Indonesia.The results showed that the physical variables domestic investment, domestic investment in non-physical, minimum wage, and the number of workers who work GRDP of East Java but for variable non-physical investments in the country negatively affect the Gross Regional Domestic Product of East Java.

Keywords
Investment, Employment, Wages, Pooled Least Square

Topic
Investment Responsible

Link: https://ifory.id/abstract/FHwZ3zECbymf

Corresponding Author
M Khoerul Mubin

Institutions
UNIVERSITAS AIRLANGGA

Abstract
Indonesia is one of the countries experiencing economic growth problems. The purpose of this study is to examine and analyze the effect of foreign loans,the exchange rate of rupiah/ USD, inflation, the Fed Rate, and exports to Indonesias economic growth. The method of research in this study is ECM with period 2004 quarter I-2016 quarter IV. The conclusion is that in the long term, the variable of rupiah/USD exchange rate(X2) has a significant negative effect on economic growth, The Fed Rate(X4) has a significant positive effect on economic growth,and exports(X5)have a significant positive effect on economic growth,while in the short term variable exports(X5) have a significant positive effect on economic growth.

Keywords
economic growth, foreign loans,the rupiah/USD exchange rate,the Fed rate, inflation, exports

Topic
Modeling, Simulation and Optimization

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

Corresponding Author
Rudi Purwono

Institutions
Department of Economics
Faculty of Economics and Business
Universitas Airlangga

Abstract
The 2008 Global Financial Crisis makes systemic risk one of the focuses of research that continues to grow and makes the financial sector the center of analysis. The banking crisis is one of the sources of the financial crisis. This study attempts to analyze how the influence of bank internal variables and macroeconomics on systemic risk. Measurement of risk contribution uses the conditional value-at-risk (CoVaR) model of Adrian and Brunnermeier (2016). The results of the study show that there are influences between internal banking and macroeconomic variables on systemic risk in Indonesia. The latest results of this study refute the doctrine of "Too Big To Fail" which has been valid.

Keywords
Systemic Risk; Delta-CoVaR; Banking

Topic
Risk Assessment

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

Corresponding Author
M Khoerul Mubin

Institutions
FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS AIRLANGGA

Abstract
The 1997 East Asian Financial Crisis and the 2008 Global Financial Crisis make systemic risk one of the focuses of research that continues to grow and makes the financial sector the center of analysis. The relationship between financial institutions can cause rapid spread of liquidity, insolvency, and losses experienced by an institution due to the spillover effect. The banking crisis is one of the sources of the financial crisis. This study attempts to analyze how the influence of bank-s internal variabels and macroeconomics on systemic risk. Measurement of risk contribution uses the conditional value-at-risk (CoVaR) model of Adrian dan Brunnermeier (2016). The results of the study show that there are influences between internal banking and macroeconomic variabels on systemic risk in Indonesia. Liquidity, leverage, and ROA have an effect on and are positively related to systemic risk, but in this case the ROA variabel does not significantly influence while the deposit and size variabels significantly influence and are negatively related. The results of this study refute the doctrine of "Too Big To Fail" which has been valid. In macroeconomic variabels, namely the exchange rate and interbank money market interest rates (PUAB) have a positive relationship with the economic situation of a country that will affect the performance of the financial system in the country

Keywords
Systemic Risk; Delta-CoVaR; Banking

Topic
Modeling, Simulation and Optimization

Link: https://ifory.id/abstract/r8bkQAJYw4KU

Corresponding Author
Hindah Mustika

Institutions
Universitas Airlangga, Jalan Airlangga No. 4 - 6, Airlangga, Surabaya, East Java, Indonesia

Abstract
A leader is a person whose job is to lead, while leadership is a talent and / or trait that must be possessed by a leader. In the definition above it can be said that the leader has staff or members led. The purpose of this study is to test and analyze the influence of transformational leadership and transactional on knowledge management with organizational culture as a modetator variable. By using SPPS software and using Multiple Regression Analysis (MRA) statistical analysis techniques to test 90 respondents. Of the 180 respondents there were 90 respondents who perfectly met the criteria, 30 answers were disabled respondents, and 60 were late returning. Leadership behavior that is suitable for employees at PT. The East Java Power Plant has the character of training, educating, improving, influencing, directing, motivating employees to do the best for their customers, listening to subordinates, and emphasizing personal communication that is two-way. The advantage found in the organization and not yet utilized is the knowledge management inherent in the organization and every member of the organization. Organizations need to see knowledge as a valuable and strategic source for staying competitive, organizations need to explicitly manage their resources and intellectual abilities.. Keywords:Knowledge management, leadership and organizational culture

Keywords
Knowledge management, leadership and organizational culture

Topic
Sustainability Reporting

Link: https://ifory.id/abstract/gXKhYdDum3Ca

Corresponding Author
Noorlailie Soewarno

Institutions
Department of Accountancy
Faculty of Economics and Business
Universitas Airlangga

Abstract
This study aims to examine and analyze the effect of ownership structure and intellectual capital to firm value with the firms performance as an intervening variable. The Research samples were taken from the Indonesia Stock Exchange in 2016 amount of 302 firms that fulfill the requirements in this research. Data were analyzed by using Structural Equation Modeling (SEM) analysis method with SmartPLS 6.0 program. This study found empirical evidence that: 1) ownership structure can increase firm value, the implication is the structures of foreign ownership, managerial ownership, and institutional ownership have been able to directly increase the firm value. 2) intellectual capital is able to increase firm value, it means that Value Added Intellectual Coefficient (VAIC TM) can directly increase firm value. 3) ownership structure can improve firm performance, it shows that foreign ownership structures, managerial ownership, and institutional ownership can improve firm performance 4) intellectual capital can improve firm performance, it shows that Value Added Intellectual Coefficient (VAIC TM) has been able to motivate well firm performance. 5) firm performance can increase firm value, it indicates that firm performance which is proxied by ROA and ROE, it can improve firm performance. 6) Firm performance mediates fully (full mediation) the effect of ownership structure to firm value. 7) firm performance fully mediates (full mediation) the effect of intellectual capital to firm value.

Keywords
Ownership Structure, intellectual capital, Firm Performance and firm value

Topic
Environmental Auditing and Compliance

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

Corresponding Author
irine ardiyanti

Institutions
a* Islamic Economics Department Faculty of Economics and Business Airlangga University, Jalan Airlangga 4-6 Surabaya. Indonesia.
b* Islamic Economics Department Faculty of Economics and Business Airlangga University, Jalan Airlangga 4-6 Surabaya. Indonesia.
c* Islamic Economics Department Faculty of Economics and Business Airlangga University, Jalan Airlangga 4-6 Surabaya. Indonesia.
d* Ez-Zitouna University, Tunis, Tunisia.

Abstract
The Gade Clean and Gold is one of the forms of CSR program (Coorporate Social Rsponsibility) of a state-owned enterprise of pawnshop company which is PT Pegadaian in addressing the garbage problem in Indonesia. The program allows the public to exchange garbage in the waste bank that has been established by the pawnshop with gold savings. The research aims to analyse the role of The Gade Clean and Gold program in the society-s economic empowerment that is based on environmental hygiene. This study is conducted using descriptive analytics that are based on informant interview, desk study, and field observation. The results of this paper showed that The Gade Clean and Gold was successful in raising peoples interest in investing in sustainable economies as well as increasing public awareness of the environment.

Keywords
waste bank, gold investment, community empowerment, waste management, CSR

Topic
Environmental Economics

Link: https://ifory.id/abstract/BwTzXNpL6tvx

Corresponding Author
VINDI ELSA FATIKASARI

Institutions
1Undergraduate Students of Environmental Engineering, Faculty of Science and Technology, Universitas Airlangga, 60115, Indonesia
2Supervising Lecturer, Teaching Staff of Faculty of Economics and Business, Universitas Airlangga

Abstract
Air pollution can be defined as the infiltration of substance, energy, or other components into the ambient air due to human activities to the point that the quality of the air is descending into a certain a level, causing ambient air-s inability to fulfill its function which can affect human-s health. This study is conducted in Surabaya to review the impact of air particulate concentration toward people-s health and economic condition from October, 2012 through February, 2014. Air pollution indicator used is particulate matter 10 (PM10) and PM2.5. Methods done for this study is literature study, descriptive research, sampling collection, and calculation of economic impact. This study is conducted to find out the effect of air pollution, particularly concentration of PM10 and PM2.5, towards health and economic condition of residents in Surabaya. The economic impact is measure by the amount of money spent due to health problems which includes mortality and morbidity. The technique used in this research involves two approaches which are epidemiology to assess the causality of PM10 and PM2.5 concentration level against health risks that occur, and economic valuation to estimate value in monetary unit against those healthy risks. The result of this study indicates that the quality of air in Surabaya contains PM2.5 concentration which has exceeds its annual standard value according to Government Regulation No. 41 in 1999, which is 15.05 μg/m3 and 30.41 μg/m3 of PM10 concentration. Air pollution caused by PM10 and PM2.5 impacts residents of Surabaya in terms of the quality of health which is proven by the emergence of health cases suffered by residents of Surabaya. This impacts the economic sector in which every resident needs to endure health costs of 4.1% from their income as the negative effect (externality) of economic development.

Keywords
Air pollution,Concentration,PM2.5,PM10,Particulate air.

Topic
Environmental Pollution and Health

Link: https://ifory.id/abstract/ZWAh926CtXjL

Corresponding Author
Muhammad Ubaidillah Al Mustofa

Institutions
(a)Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia

Abstract
This paper investigates the impact of the Lapindo mudflow disaster that occurred in Porong, Sidoarjo. It also evaluated the accountability of PT Lapindo Brantas Company and the government. In Islam, wealth welfare is protected as the purpose of Sharia. Thus, any action that may contradicts with this principle is prohibited. This research focuses on the aspect of wealth welfare in the Lapindo mudflow disaster area, especially the area outside the affected map, which has gotten very little attention from the government. This research is a Qualitative research that applies case study approach using informants from the communities outside the affected map and Public Appraisal Service Office (KJJP). Findings show that these communities suffer from several problems, and their biggest problems are the decreasing value of their assets (land, buildings, etc.), lower income and economic losses. The government has only paid more attention to the area of the affected map, even though the impact is also felt by the community outside the affected map. Those communities located outside the affected area do not receive any compensation. This paper expects the regional government, to look for better solutions to tackle down the overall impact of Lapindo Mudflow.

Keywords
Maqashid Shariah, Lapindo Mudflow, Disaster Management

Topic
Environmental Impact Assessment

Link: https://ifory.id/abstract/PrCnfMFE4b9g

Corresponding Author
Fatin Fadhilah Hasib

Institutions
Shariah Economics Departement, Faculty of Economics and Business, Universitas Airlangga

Abstract
Mangrove ecotourism aims to improve the society-s welfare. However, there is no welfare analysis in Islamic perspective yet. This paper aims to describe the impact of Wonorejo Surabaya mangrove ecotourism on society-s welfare in Maqashid Sharia-s perspective. Wonorejo Surabaya mangrove is a well-preserved forest area. There are many unexplored potentials in Wonorejo mangrove forest area, especially in under-optimilized micro-economic and ecotourism sector to increase the development of locals around Wonorejo mangrove area. Therefore, it is a very potential area to be developed as an alternative tourism choice in Surabaya, in order to increase the living standard of Wonorejo Surabaya-s residents. The development of mangrove tourism will create added value to increase local economic potential or as a tourism icon in Surabaya. However, to realize that, Surabaya goverment-s help is needed in order to provide the facilities and infrastructure, empower the local, and most impotantly, to introduce and promote the place as a tourism destination. The Wonorejo mangrove forest area has a lot of unexplored potential, especially in under-optimilized micro-economic and ecotourism sector to increase the development of the locals around Wonorejo mangrove area.

Keywords
Ecotourism, Mangrove Ecotourism, Maqashid Syariah

Topic
Cultural Heritage and Ecotourism

Link: https://ifory.id/abstract/Jgua4M8GAthE

Corresponding Author
Imam Wahyudi Indrawan

Institutions
Universitas Airlangga

Abstract
This study aims to analyze the effect of financing in economic sector on NPF in BPRS in Indonesia in the period January 2012 - August 2018. Using quantitative methods, the data used in this study originated from the OJK official website. The research was tested using multiple linear regression analysis with a significance level of 0.05. Partially, the results of the study show that the financing variables in the economic sector of agriculture, forestry, and agricultural facilities; trade, restaurants and hotels have a significant negative effect on NPF. Meanwhile, the financing of economic sector on the business services does not affect NPF. Simultaneously, all of the independent variables have a significant effect on NPF.

Keywords
BPRS; NPF; Financing Economic sector

Topic
Investment Responsible

Link: https://ifory.id/abstract/TKx9aDfmc8AW

Corresponding Author
Mustika Suryaning Putri

Institutions
Faculty of Economic and Business Airlangga University

Abstract
This study was conducted to examine the effect of audit reporting lag on financial statement restatement with firm size, big four public accounting firm, loss, and auditor switching as control variabels. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2016. The sample used is 253 company data. The analysis technique used in this research is logistic regression. Data type is secondary data and processed with data processing software SPSS 20.0. The results found that audit reporting lag had positif effect on financial statement restatement.

Keywords
audit reporting lag, restatement

Topic
Environmental Auditing and Compliance

Link: https://ifory.id/abstract/TyMr7PEGqW49

Corresponding Author
Hamidah -

Institutions
Airlangga University

Abstract
This study aims to examine the relationship of the three characteristics of the board of directors (board size, board independence, and CEO duality) as part of good corporate governance and its effects on the level of sustainability report disclosure with moderating effect of audit committee. This study underpins Signalling Theory to analyze and explain the role of corporate governance and their association with the level of sustainability report disclosure. In this study, 106 samples were taken from 35 companies listed at Bursa Efek Indonesia which disclose sustainability report using GRI G4 during 2013-2017 periods. Board size and board independence was found to have significant negative relationship with the level of sustainability report disclosure, but CEO duality. Furthermore, the findings show that the audit committee strengthen the moderating effect of the relationship between board size, CEO duality, and the level of sustainability report disclosure, but weaken the moderating effect of the relationship between board independence and the level of sustainability report disclosure.

Keywords
Sustainability Report, GCG, GRI G4, Signalling Theory

Topic
Sustainability Reporting

Link: https://ifory.id/abstract/L9XtAfqFWEDz

Corresponding Author
Praptini Yulianti

Institutions
Management Department, Faculty of Economic and Business, Airlangga University, Indonesia

Abstract
Organizations can be sustainability development so it is becoming some needs to balancing between profitability and moral responsibility through Corporate Social Responsibility. This study objective is to explore external and internal CSR policy in attracting millennials employees regarding their values. Data collected with an online questionnaire and technique analyses using PLS. The result of this study states that all hypothesis is supported. External CSR is significantly influenced by P-O fit, Internal CSR is significantly influenced by P-O fit and P-O fit is significance influenced among Job Pursuit Intention. The implication of this study is organizations which have positive Internal CSR policies are more attractive to potential applicants because the organizations are seen to " care for" its employees and external CSR is viewed as a means of enhancing corporate image and organizational attraction for job seekers in competitive environments.

Keywords
Internal CSR, External CSR, P-O fit, Job Pursuit Intention

Topic
Sustainable Development

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

Corresponding Author
YENNI WINDRI

Institutions
Magister Management -
Faculty of Economics and Business - Airlangga University
Jl. Airlangga No. 4-6, Airlangga - Gubeng - Surabaya - 60115

Abstract
This research aim to analyze whether the LDR, NPL, BOPO and Primary Ratio have significant influence simultaneously to ROA on Commercial Private Bank. Return on assets (ROA) is an indicator of how profitable a company is relative to its total assets. ROA gives a manager, investor, or analyst an idea as to how efficient a companys management is at using its assets to generate earnings. The higher the ROA number, the better, because the company is earning more money on less investment. The sample are three bank, namely : Bank Bukopin, Bank Mega, Bank OCBC NISP. Data and collecting data methods in this research is secondary data which taken from financial report of National Private General Banks started from teh first quarter period of 2008 until the two quarter period of 2011. The technique of data analyzing is descriptive analyze and using multiple linier regression analyze. Based on calculations and result with using SPSS 11,5 for windows, state that LDR, NPL, BOPO and Primary Ratio have significant influence simultaneously to ROA on Comercial Private Banks. LDR and Primary Ratio partially have positive unsignificant influence to ROA on Comercial Private Banks. BOPO partially have negative significant influence to ROA on Comercial Private Banks. NPL partially have negative unsignificant influence to ROA on Comercial Private Banks.

Keywords
Loan to Deposit Ratio, Non Performing Loan, Operational Costs to Operating Income, Primary Ratio

Topic
Enviromental Accounting

Link: https://ifory.id/abstract/v3V6abCFtwnY

Corresponding Author
JOKO SUYONO

Institutions
1) Doctoral Candidate in Management Science, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia.
2) Lecturer Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia.

(jk_suyono[at]yahoo.com, anis.eliyana[at]feb.unair.ac.id)

Abstract
This study aims to determine the effect of job rotation on talent development, the effect of job assignment on talent development, the effect of mentoring on talent development in the Regional Water Supply Company (PDAM) Sidoarjo, Indonesia. And to find out the simultaneous influence between job rotation, job assignment and mentoring on talent development for PDAM Sidoarjo employees. The population in this study was 580 employees of PDAM Sidoarjo. While the sample of this study is 85 employees of PDAM Sidoarjo which is calculated by Slovin formula. Data analysis was performed by multiple linear regression analysis. The results of the study show that job rotation influences talent development, job assignments affect talent development, mentoring influences the talent development of PDAM Sidoarjo, Indonesia. The results of the study also show that job rotation, job assignments, mentoring simultaneously influence the talent development of PDAM Sidoarjo, Indonesia.

Keywords
job rotation; job assignment; mentoring; talent development program

Topic
Sustainability Reporting

Link: https://ifory.id/abstract/guQLA4TWjrvd

Corresponding Author
Habiburrochman Habiburrochman

Institutions
Accountancy Department, Economics and Business faculty, Airlangga University

Abstract
The Idea of Human Resource (HR) measurement and report have been developed since four century ago. The theory and the concept of Human Resource Accounting (HRA) have been debated either by the economics such an accountant or psychologist. HR is the most important asset for a company, however, there is no formal regulation during the recording and calculating the financial report. This study used literature approach in form of secondary data explanation such as documents, journals, and published articles. Descriptive and content analysis approach was used to collect and filter the information related to HRA. The researcher tried to look at the contribution and controversy of the concept appliance, development stage of HRA, and the method found during the stage. The researcher classified the valuation method based on measurement type and analyses the strength and the weakness of each method. Basically, the existence of HRA report will increase financial information quality as the consideration for the users in making a decision. The report showed the company-s responsibility to the external parties. Lev and Schwartz-s model was a Human Asset valuation method which was mostly applied in India. However, in some industries on the different countries had a different characteristic in HRA implementation-s process, for instance; football industry in England, artist management industry in Korea, the financial industry in Sweden and mining industry in Indonesia. In Indonesia mostly, HRA implemented only on disclosure in a sustainability report.

Keywords
Human Asset, Human Resources Accounting, Contribution and Controversy, Valuation Method, Financial Report Disclosure

Topic
Investment Responsible

Link: https://ifory.id/abstract/BPDad87G4Aqr

Corresponding Author
Tri Siwi Agustina

Institutions
Faculty of Economic and Business,
Airlangga University

Abstract
The purpose of this study was to determine the effect of workload pressure and person-job fit which were felt by lecturers on creativity, moderated by innovation trust in “X” University in Surabaya-s Lecturers. The population in this study were all lecturers of “X” University in Surabaya, with a total of 90 lecturers. Considering the population was still within the scope of research, the sample collection used in this study was a census, which-s take the entire population, so that the total sample was the number of all lecturers at “X” University in Surabaya. Census techniques were chosen with consideration of a relatively small population. The analysis techniques which were used was partial testing and moderator regression test using SPSS. The results of this study indicate that workload pressure and person-job fit had a positive influence on lecturer creativity. In addition, innovation trust also has been able to moderate person-job fit of creativity in “X” University in Surabaya, and it can be interpreted that person-job fit supported by innovation trust on creativity was a moderating effect.

Keywords
Workload Pressure, Person-Job Fit, Creativity, Innovation Trust

Topic
Environmental Integrated Management and Policy Making

Link: https://ifory.id/abstract/N3tqZYvT2FfQ

Corresponding Author
Nizar Hosfaikoni Hadi

Institutions
a,c) Student of Master Programme of Islamic Economics Science, Faculty of Economics and Business, Universitas Airlangga.
nizar.hosfaikoni.hadi-2018[at]pasca.unair.ac.id

b) Lecture of Shariah Economics Department, Faculty of Economics and Business, Universitas Airlangga.

Abstract
This research has a purpose to learn about the preference and prospect of needs of granulated sugars to the MSME (Micro, Small, and Medium Enterprises) industries of foods and beverages in Surabaya City. Qualitative research type was used in this research. Subjects in this research are 3 informants which are the MSME Industries of Foods and Beverages; and 1 informant which is an active sugar producer. The analytic techniques used is this qualitative analysis are data reduction, display, and conclusion drawing/verification. The result of this research shows that the attribute of taste preference became a most important factor for consumers in buying sugar products with points in amount of 20. Then the second most important preference attribute is health with 19 points. Then followed with price as third most important attribute with 17 points. Physical looks attribute is placed in fourth most important with 15 points. Texture also earned 8 points as the fifth most important. And aroma as sixth most important with 7 points. The conclusion in this research is the most important attribute in influencing consumer-s preference of MSME Industries of Foods and Beverages in choosing sugar products such as sweet tastes, healthiness (natural sugar material), the prices appropriate to its- product quality, physical performance such as colour and the brand of sugar, the texture of the sugar which shapes as soft granules, and neutral sugar aromas. The sixth of the preference attribute ease the consumers in deciding the decisions for the next purchases.

Keywords
Sugar Preference, Foods and Beverages Industry,

Topic
Sustainable Development

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

Corresponding Author
Praptini Yulianti

Institutions
Management Department, Faculty of Economic and Business, Airlangga University, Indonesia

Abstract
The human dimension is the key resource for maintaining organizational competitive advantage and sustainable development. This dimension is related to the processes of generating social health and enhancing employee well being, such as (organizational justice, employe-s work engagement, trust on organization, Innovative behavior) could be a key component of the human dimension of organizational sustainability. The objective of this study is to examine the influence of organizational procedural justice, work engagement, trust on the organization on innovative behavior. Sample of this study is 120 employees in television media, on marketing division, technique, program, production, and news in Surabaya. These division have become sample because of the jobs inside that division demand innovation. Data collected with questionnaire and technique analyses using PLS. The result of this study is procedural justice significance influenced to work engagement and trust in the organization. Trust on organization and work engagement are significantly influenced by innovative behavior. The implication of this study is organizations must create justice climate so employee perceives well being that they will explore innovative behavior as a human performance to generate organizational sustainability.

Keywords
Procedural justice; Work engagement; Trust on the organization; Innovative Behavior

Topic
Sustainable Development

Link: https://ifory.id/abstract/CPZB92XH6QfY

Corresponding Author
Sri Iswati

Institutions
Universitas Airlangga

Abstract
This study aims to reveal the role of Financial Performance in the relationship between Sustainability Report and Value Company in Indonesia. The research population is a company going public on the Indonesia Stock Exchange that publishes a sustainability report. This study uses a quantitative approach. The sampling technique is purposive. The proxy value of the company is Q-Tobin. Proxy of Financial Performance is DER & ROE. Data processing uses Multiple Regression Analysis (MRA). The results showed that the relationship between Sustainability Report and Company Value was not significant without the role of DER and ROE. This means, significantly DER and ROE are true moderator variables. Although both variables are significant, the role of ROE is higher than that of DER. ROE is able to strengthen the relationship between Sustainability Report and Corporate Value of 82.70%, while DER strengthens the Sustainability Report relationship with the company value of 59.30%.

Keywords
Sustainability Report, Company Value, SRDI (Sustainability Reporting Disclosure Index, ROE (Return On Equity), DER (Debt to Equity Ratio)

Topic
Sustainability Reporting

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