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31	Economics	ABS-369
The Impact of Individual Morality, Internal Control, and Obedience to Accounting Rules on Financial Statement Fraud : Evidence Local Governments in Indonesia Siti Noor Khikmah, Abdul Rohman, Indira Januarti Universitas Muhammadiyah Magelang Abstract The purpose of this paper is to examine and analyze the association between the individual morality, internal control and financial statement fraud and whether the obedience to accounting rules play a role in moderating the relationship. This paper uses a Moderated Regrestion Analysis (MRA) method with total observation to 71 copies of 21 subdistrict and 5 village at Magelang district. The finding of this paper shows has not the association between internal control, individual morality and financial statement fraud. Next, when this paper interact individual morality and financial statement fraud is not moderated by obedience to accounting rules. The significant positive relationship between internal control and financial statement fraud is moderated by obedience to accounting rules. This findings show that obedience to accounting rules play an important role between internal control and financial statement fraud and thus these findings are expected to inform regulatory bodies on the role of obedience to accounting rules in financial reporting, which in turn can assist in regulatory reforms and inform the Good Corporate Governance Keywords: Financial Statement Fraud, Internal Control, Obedience to Accounting Rules, Individual Morality. Share Link | Plain Format | Corresponding Author (Siti Noor Khikmah)

32	Economics	ABS-384
VOLUNTARY INTELLECTUAL CAPITAL DISCLOSURE: A THEORITICAL TEST OF PROPRIETARY COST [1]Wawan Sadtyo Nugroho, [2]Barkah Susanto, [3]Marlina Kurnia, [4]Annisa Hakim Muhammadiyah Magelang University Abstract Cost of equity could be minimalized by intellectual capital disclosure. Quality of information in this intellectual capital disclosure depends on the cost of proprietary, cost of information, and the relevance to get the information. This study was conducted to give empirical evidences about model analyze of intellectual capital to the cost based on theory of signaling and theory of proprietary cost. This study used design of quantitative research. Samples in this study were the enterprises that were registered in Indonesian Bursary Effect, except to the enterprises of financial industry in 2015 - 2019. Sampling extraction was performed by method of purposive sampling. Data analyzing used statistic of descriptive analyzes and regression of moderating. Test of hypothesis was conducted by analyzing technic of test of comparing coefficients across regressions. The results of data analysis of the research showed that increasing the disclosure of voluntary intellectual capital could decrease cost of equity. The low cost of proprietary could strengthen negative effects of the intellectual capital disclosure on cost of equity. The low cost of information could not strengthen negative effects of the intellectual capital disclosure on cost of equity. The high relevance of information could not strengthen negative effects of the intellectual capital disclosure on cost of equity. Keywords: voluntary disclosure, intellectual capital, cost of equity, cost of proprietary. Share Link | Plain Format | Corresponding Author (Wawan Sadtyo Nugroho)

33	Economics	ABS-386
THE ROLE OF CSR AND PARTNERSHIP STRATEGY IN IMPROVING LOYALTY OF PT TELKOM FOSTER PARTNERS IN INDONESIA Suparjiman, Erika Nurmartiani UNiversitas Sangga Buana Abstract PT Telkom implements CSR programs and partnership funds with the target of business actors as Foster Partners. To achieve the target of PT Telkom^s fostered program, it is necessary to have partner loyalty to utilize PT Telkom Indonesia^s products. However, their partner loyalty is not yet high. This condition is thought to be related to the implementation of CSR and partnership strategy run by PT Telkom. Therefore, this study aims to examine the effect of CSR and partnership strategy on the loyalty of PT Telkom foster partner. Based on the research objectives, the quantitative research method that will be used is causality research. The unit of analysis is Small and Medium Enterprises (UKM) which have received the Corporate Social Responsibility (CSR) program from PT. Telkom Indonesia. Meanwhile, the units of observation are the owners and managers of the UKM business. The population is all SMEs assisted by PT Telkom throughout Indonesia. The requirements to be used as sample units are SMEs that have been guided by PT. Telkom minimum 2 (two) years. The sample was taken as many as 200 SMEs which were distributed to 7 regions with proportional allocation based on the number of population in each region and taken randomly (Simple Random Sampling). This analysis is to answer the research objectives, using Structural Equation Modeling (SEM). The results of this study indicate that CSR and the partnership strategy affect the loyalty of PT Telkom foster partners. Partner loyalty is more dominantly formed by the partnership strategy than by CSR. Based on this result, it is recommended for the management of PT Telkom who manages the partnership program to develop a partnership strategy in terms of: trust, independence, agreement, commitment, and coordination. Besides, it is also necessary to develop CSR in terms of: development, utilization, distribution, and impact. Keywords: CSR, partnership strategy, partner loyalty Share Link | Plain Format | Corresponding Author (Erika Nurmartiani)

34	Economics	ABS-389
The Effect of regional Income toward regional expenditures In the East Kalimantan Province of Indonesia La Ode Hasiara 1), Amiril Azizah 2) 1) Department of Accounting, Politeknik Negeri Samarinda Email: hasiara[at]polnes.ac.id 2) Department of Business Administration, Politeknik Negeri Samarinda Abstract The objective of this research is to analyze the effect of income regional and balance funds on regional expenditure in districts / cities in the province of East Kalimantan. This study uses quantitative methods, using documentary data. The data used is the realization of the district / city APBD in the province of East Kalimantan. The analytical tool used is the Multiple Linear Regression Test. The results of the study show that local revenue has a positive and significant effect on regional spending. The general allocation fund (DAU) has a positive and significant effect on regional spending. The special allocation fund has no effect on regional spending. The revenue sharing fund has a positive and significant effect on regional spending. Conclude that the Regional Original Revenue, the General Allocation Fund (DAU), the Special Allocation Fund and the Profit Sharing Fund have a positive and significant effect on Regional Expenditures in Districts / Cities in East Kalimantan Province for the period 2014-2018. The results of this study indicate that the R square value is 0.905 or 90.5%. Thus, the effect of local revenue, general allocation funds, special allocation funds and profit sharing funds on regional expenditure is 90.5%. Meanwhile the remaining 9.5% is influenced by other variables not examined in this study. Keywords: Original Local Revenue, General Allocation Fund, Special Allocation Fund, Production Sharing Fund, Regional Expenditure Share Link | Plain Format | Corresponding Author (La Ode Hasiara)

35	Economics	ABS-390
AFFECTING FACTORS TAXPAYER COMPLIANCE IN PAYING EARTH AND RURAL AND URBAN BUILDING TAXES IN KECAMATAN KOTA BANGUN KABUPATEN KUTAI KARTANEGARA Omar Dhanny, Muhammad Kadafi, Hamzah Nur Pratama Politeknik Negeri Samarinda, Samarinda Abstract This study aims to determine the effect of tax knowledge, awareness of taxpayers, the level of trust in the government, and tax sanctions on compliance with PBB P2 taxpayers in Kota Bangun Sub-district of Kutai Kartanegara District. The population in this study is the PBB P2 taxpayer in Kota Bangun Sub-district of Kutai Kartanegara District. The sampling technique uses accidental sampling, the number of samples is 100 respondents. The data collection method used was a questionnaire. The study used an analytical tool in the form of an instrument test, a classic assumption test, multiple linear regression analysis. The results showed that tax knowledge and the level of trust in the government had a positive and significant effect on compliance with PBB P2 taxpayers, while awareness of taxpayers and tax sanctions had a positive and not significant effect on compliance with taxpayers. Keywords: Taxpayer Compliance, Taxation Knowledge, Taxpayer Awareness, Level of Trust in the Government, Tax Sanctions Share Link | Plain Format | Corresponding Author (Omar Dhanny)

36	Economics	ABS-391
THE EFFECT OF SERVICE QUALITY, SOCIAL INFLUENCE, SOCIAL MEDIA AND HEDONIC VALUE ON PURCHASE DECISION THROUGH ATTITUDE AND PURCHASE INTENTION ON CINEMA XXI Amiril Azizah, Ahyar M Diah, Herlina Rahmawati Politeknik Negeri Samarinda Abstract Business cannot be separate with good service to make customer satisfaction. Thus, the objective in this study is to identify the effect of Service Quality, Social Influence and Social Media, as well as Hedonic Value on Purchase Decision through Attitude and Purchase Intention on the Cinema XXI visitors of Big mall Samarinda. This study uses a quantitative approach using path analysis processed with SPSS and Structural Equation Modeling (SEM). The sample of 133 respondents were taken from the society in Samarinda . The measurement scale uses a likert scale with a score of 1 - 5. This study also tested the validity and reliability test, then carried out further test of estimation and structural fit model test. The results is shown that Social Media and Hedonic Value having significant impact on Attitude- Social Media. Moreover, Attitude has significant impact on Purchase Intention- Service Quality. Furthermore, Attitude and Purchase Intention has statistically significantly on Purchase Decision. However, Service Quality have no significant effect on Attitude- Service Quality, Social Influence. Additionally, Hedonic Value have no significant effect on Purchase Intention- Social Influence. Moreover, Hedonic Value have no significant effect on Purchase Decision. Keywords: Service Quality, Social Influence, Social Media, Hedonic Value, Attitude, Purchase Intention, Purchase Decision, Cinema XXI Share Link | Plain Format | Corresponding Author (Amiril Azizah)

37	Economics	ABS-392
The mediating role of purchase intention toward purchase decision of mobile xiaomi Amiril Azizah, Muhammad Kiswanto, Armini ningsih, Uswatun hasanah Politeknik Negeri Samarinda Abstract The purpose of this study is to analyze and prove the effect of Perceived Value on Purchase Intention on Xiaomi Mobile.The data were obtained from 145 Xiaomi mobile user from Samarinda City in Indonesia.This research use sampling technique of the Accidental Sampling . Data from respondents were tabulated and tested using statistical methods. Data has been tested for their level of validity and reliability. Results of the test instruments of the research questions were declared valid (coefficient value> 0.30) and declared reliable (value of the error> 0.60).Based on the results has been done, it can concluded that Perceived Value, country of origin, product quality, have a significant effect on Purchase Intention on Xioami Mobile. Meanwhile, price, product quality have no significant effect on Purchase Intention on Xiaomi Mobile. Perceived value has no significant impact on purchase decision on Xiaomi mobile. Price, country of origin, product quality have significant impact on purchase decision on Xiaomi mobile. Keywords: Perceived Value, Price, Brand Image, Country Of Origin, Purchase Intention, Purchase Intention Share Link | Plain Format | Corresponding Author (Amiril Azizah)

38	Economics	ABS-400
THE NEW INSIGHT OF HUMAN RESOURCES ACCOUNTING Irman Mamulati1 Djamila Abbas2 1,2 Program Studi Akuntansi Universitas Muhammadiyah Maluku Utara Jl- KH. Ahmad Dahlan. No.100 Kel.Sasa. Kota Ternate. Maluku Utara. Indonesia Email: irmanmamulaty[at]gmail.com Abstract This study aims to explore the other side of human resources accounting in PKU Muhammadiyah North Maluku Islamic Hospital. The data analysis method used in this research is interpretive phenomenology. The results showed intellectual assets is defined as driving propaganda, health of services, sources of income and financial expenses. Keywords: Human Resources, accounting, intellectual asset Share Link | Plain Format | Corresponding Author (Irman Mamulati)

39	Economics	ABS-404
Influence of Demographic Characteristics, Rice Cultivation Methods, and Value Chain Attitude on Operational Efficiency of the Organic Rice Industry in Thailand Pensri Jaroenwanit*, Piyada Daowadueng, and Patcharee Hongthong Faculty of Business Administration and Accountancy, Khonkaen University, Thailand Abstract This research aimed to study the influence of demographic characteristics, rice cultivation methods and value chain attitude on operational efficiency of organic rice industry in Northeastern Thailand. Field survey research was employed for this study. Data were collected from 300 samples who have been involved in the value chain of the organic rice industry in the Northeast of Thailand. Data analysis by using the 4 stages of Inferential Statistics which are: Confirmatory factor analysis (CFA), Path Analysis, Structural Equation Model Analysis (SEM). The results showed that the demographic characteristics of the farmers, rice cultivation methods, and value chain attitude influenced on the operational efficiency of the organic rice industry in Northeastern Thailand Keywords: Value Chain, Organic rice, Operational efficiency, Competitive Competency Share Link | Plain Format | Corresponding Author (Pensri Jaroenwanit)

40	Economics	ABS-405
The Creation of Distribution Channel, Marketing Activities, and Partnership Networks for Community Enterprises in Thailand Pensri Jaroenwanit1*, Kampanat Siriyota1, and Phaibun Yanakittkul2 1 Faculty of Business Administration and Accountancy, Khonkaen University, Thailand 2 Royal Irrigation Department, Ministry of Agriculture and Cooperatives, Thailand Abstract This research aimed to study the creation of distribution channels, marketing activities, and partnership network of community enterprises case studies in Thailand. The qualitative research and participatory action research were used for this study. Data was collected by in-depth interviews, observation, and participatory research from 12 groups of community enterprises which produced agricultural products with traditional technology and knowledge. The results demonstrated as follows: 1) Creation of distribution channels, it was found that the community enterprises should sell their products through exhibitions/booths, direct sales or network marketing, and modern channels such as convenience stores and supermarkets- 2) Creation of marketing activities, it was found that the enterprises should create awareness of their agricultural products through trade shows, seminars, conferences, and social media- 3) Creation of partnership network, it was found that the enterprises should apply the contractual agreement alliance, joint venture alliance, and equity alliance for building more partnership networks. Recommendation from the research results, the community enterprises must keep ongoing activities to exchange trade negotiations with trading partners. Moreover, they should look for the new business partners to expand their markets and potential customers. Simultaneously, the government agencies should help the community enterprises by raising income generation with a policy to support low-interest funding sources and find sustainable markets both inside and outside the country. Keywords: Distribution channel, Marketing activities, Partnership network, Agricultural products, Community enterprise Share Link | Plain Format | Corresponding Author (Pensri Jaroenwanit)

41	Economics	ABS-150
The Pattern of Covid-19 Spreads and Its Relationship with Population, People Welfare and Economic Size: Case Study of Indonesia Hidayatullah Muttaqin Jurusan Ilmu Ekonomi dan Studi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat Abstract INTRODUCTION Indonesia has passed a semester of Covid-19 pandemic since the first cases in March. The number of infected population have been reached more than 300 thousand with death toll is over 10 thousand. Indonesia^s daily average of confirmed Covid-19 is increased from 998 cases in June to 3,740 cases in September. The growing Covid-19 may relate with new normal strategy. This policy has been introduced by Government of Indonesia since June to accommodate economic activities during pandemic. PURPOSE The objective of this study is to understand the pattern of Covid-19 spreads in Indonesia and to find out the impacts of Population Density, Human Development Index, Household Expenditure per Capita, Poverty, and Gross Regional Domestic Bruto on Covid-19 Density in Indonesia at municipality and regency level. METHOD This study is applied descriptive spatial analysis by using GIS tool and OLS regession. The source of data are Badan Pusat Statistik or BPS and Kawalcovid19.id. MAIN FINDING Higher population density, Human Development Index, Household Expenditure per Capita, and Gross Regional Domestic Bruto could be drive up Covid-19 spreads while poverty has a contrary effect. IMPLICATION This finding point outs that Covid-19 spreads are influenced by population, people welfare and economic size. These factors also indicate that Government of Indonesia needs to manage population mobilities to reduce Covid-19 spreads. If there is no treatment to restrict people movement, the Covid-19 spreads tend to still growing in region that has high population, welfare and economic size. Keywords: Covid-19, Population, People Welfare, Economic Share Link | Plain Format | Corresponding Author (Hidayatullah Muttaqin)

42	Economics	ABS-153
Gender Roles in Mediating the Relationship between Capital and Investment in Information Technology with the Financial Performance of SMEs Riskin Hidayat and Hetty Muniroh STIE YPPI Rembang Abstract This study aims to test the role of gender in mediating the relationship between capital and information technology investment with the performance of SMEs during the Covid-19 pandemic. SMEs are also affected by the Covid-19 pandemic so that their financial performance is disrupted. The problems of SMEs during the Covid-19 pandemic are related to capital and demands for the use of information technology so that SMEs need to invest in information technology. Besides, gender roles are very important in managing SME finances to improve their financial performance. Thus, this study includes gender to mediate the gap between capital and investment in information technology and the financial performance of SMEs. The sample in this study is SMEs in Rembang Regency. The sampling technique used cluster sampling and obtained a sample of 142 SMEs. The results show that capital has a positive not significant influence on the financial performance of SMEs, while information technology investment has a significant positive influence on the financial performance of SMEs. This study proves that gender can mediate the relationship between capital and information technology investment with the performance of SMEs during the Covid-19 pandemic Keywords: Gender, capital, investment in information technology, SMEs financial performance Share Link | Plain Format | Corresponding Author (Riskin Hidayat)

43	Economics	ABS-164
The Marketing Strategies of HNI HPAI (International Halal Network - Herba Penawar Alwahida Indonesia) as an effort to survive the Covid-19 Pandemic Ruslaini, Abizar, Nina Ramadhani Wulandari Universitas Muhammadiyah Lampung Abstract The Covid -19 Pandemic has demanded companies to determine an appropriate marketing strategy with changes in business interaction between companies and customers without holding direct events as it is forbidden- however, the companies can still be productive to provide the latest information to their customers. Marketing strategy during pandemic that refers to the marketing mix of the 7P concepts (product, price, place, promotion, people or participant, process, and physical evidence). This study aims to analyze the marketing strategies being implemented by HNI HPAI, as well as to identify and analyze the company^s internal and external factors using a SWOT analysis, with the results as follows: the analysis showed that during the pandemic, HNI HPAI has been focusing on establishing several technological instruments that are able to encourage and improve the company^s performance in terms of its service and convenience in accordance with the five (5) pillars of company, while the results of the SWOT matrix showed that the usefulness and the development of HNI HPAI has been implemented to participate in contributing to the national economic development by cooperating with small and medium entrepreneurs. The process of marketing strategy and services were carried out with the principles of honesty, sincerity, fairness and trust. Keywords: Covid-19, marketing strategy, technology, SWOT analysis Share Link | Plain Format | Corresponding Author (Ruslaini ruslaini)

44	Economics	ABS-166
Impact of Organizational Change on Organizational Commitment: Mediating Role of Corporate Ethical Values Endang Hendrayanti (a), Tri Elsa Susilawati (b*), Evi Mafriningsianti (c) a The Faculty of Economics, Universitas Islam 45 Bekasi, Indonesia Jl. Cut Meutia No. 83, Bekasi Timur 17113, Indonesia endanghendrayanti[at]gmail.com b* The Faculty of Economics, Universitas Islam 45 Bekasi, Indonesia Jl. Cut Meutia No. 83, Bekasi Timur 17113, Indonesia trielsas[at]gmail.com c The Faculty of Economics, Universitas Islam 45 Bekasi, Indonesia Jl. Cut Meutia No. 83, Bekasi Timur 17113, Indonesia Abstract Organizations with a high level of organizational commitment (OCm) will be able to optimally improve the performance of their human resources. However, as the development of digitalization demands changes in the industrial and service sectors. The service sector, such as the education sector, is currently experiencing a very high dynamic of competition, especially private universities. Organizational change (OCh) is one of the variables that can affect OC. The impact of change can be manifested by various responses from human resources in the organization. In addition, corporate ethical values &#8203-&#8203-(CEV) are other variables that can affect OC. CEV is a form of an organization^s credo that can represent the values &#8203-&#8203-and goals of an organization. Values &#8203-&#8203-and goals in accordance with HR expectations will be able to increase OCm. The purpose of this study was to explore the mediating role of CEV in the relationship of OCm and OCh. Data was collected from one Islamic university in Bekasi The research model was tested using a sample of 99 respondents. Result indicate that the relationship of OCh with OCm was partially mediated by CEV. These findings suggest that existence of OCh not only enhance CEV of employees toward their organization, but also help echancing employees workplace experiences. Keywords: Organizational Change, Corporate Ethical Values, Organizational Commitment Share Link | Plain Format | Corresponding Author (Tri Elsa Susilawati)

45	Economics	ABS-172
Measuring a crowdfunding intention during covid pandemic using Planned Behaviour Approach Purnama Putra Islamic Banking, Islamic Studies, Universitas Islam 45, Bekasi, Indonesia Abstract Since March to early October 2020 COVID-19 (Corona Virus Disease) has caused global outbreaks by infecting 33,842,281 people and 1,010,634 deaths. Covid-19 has become a pandemic that has resulted in casualties and has had a multi-dimensional impact, Even though, there are crowdfunding movements as a form of social care. This study aims to analyze what factors influence people^s intention in crowdfunding movement for solidarity in pandemic era using Planned Behavior Theory. Data were obtained using gform with samples from representatives of Bekasi residents then processed using SPSS software with multiple regression models. The results of data processing show that the factors based on Planned Behavior, namely: attitudes, subjective norms and perceptions of behavior control simultaneously have a significant positive effect on the increasing intention of the Bekasi city community in the crowdfunding movement. The results of this study are expected to be able to encourage the government and social institutions to optimize the factors that encourage people^s intention to do crowdfunding as a form of solidarity with better management, not only incidental movement. Keywords: Crowdfunding- Pandemic- Intention Share Link | Plain Format | Corresponding Author (Purnama Putra)

46	Economics	ABS-182
The Role of Human Resources Management Builds Knowledge Management in the Situation of Increasing Employees Voluntary Turnover Zahara Tussoleha Rony, Suharjuddin Universitas Bhayangkara Jakarta Raya Abstract The high voluntary turnover of the company is a phenomenon which commonly found in the company. It is one of serious problems causes number of qualified employees choose to leave the company. A number of company memories in the form of tacit knowledge are lost because a number of employees move to another company. The paper aims to describe the activities of human resource management (HRM) in creating a special strategy in documenting and disseminating tacit knowledge. The study uses qualitative methods for case studies, primary data is obtained from field notes and in dept interviews and observations. A sampling technique is conducted by purposive sampling and selecting 10 informants from HRM Division. In obtaining more comprehensive findings, the researcher involved 2 (two) production managers as key informant. The strategy carried out by HR managers to build a knowledge management system is not yet structured. Therefore, human resources management in that company need to design specific programs which can give added values to the company so that some knowledge can be documented and thus become assets in improving competence for employees. Keywords: countinuous learning- knowledge management- knowledge management strategy voluntary turnover Share Link | Plain Format | Corresponding Author (Zahara Tussoleha Rony)

47	Economics	ABS-186
Study of Social Welfare based on Regional Fiscal Capacity and Economic Growth of Regencies/Cities in Kalimantan Muzdalifah Muzdalifah Economic Development, Faculty of Economics and Business, Lambung Mangkurat University, Banjarmasin, Indonesia Abstract The dependence of regions on transfer funds that occurred in many regencies/cities in Indonesia also occurred in Kalimantan, the small regional, Independence in regional fiscal low capacity, weakened the region^s ability amidst the global uncertainty, the decline in commodity prices on the global market and this pandemic reduced the regional economy on the island of Kalimantan. The Purpose in this research to understand what are the impact of fiscal capacity and regional economic growth on improving the welfare of the community in districts / cities in Kalimantan. The methods uses in research are Klassen typology and Panel Data Regression using SPSS and Eviews software. The research describe Scarter Plot IKFD and Growth, There are only 6 Regencies/ Cities that are in quadrant 1, the rest are mostly in quadrant 3 and 4. Scarter Plot IKFD and IPM, There are only 11 Regencies/Cities that are in quadrant 1, the rest are mostly in quadrant 3 and 4. The best model adalah Fixed effect model with the Chow and Hausman test, the simultaneously all independent variables (IKFD and Growth) affect the dependent variable (HDI) and Partially it is known that only the IKFD variable has a significant effect on the level of welfare in the Regency / City with a negative relationship, The coefficient of determination (R2) is 88.83%, which means that the proportion of variance in the predictable welfare variable from the IKFD variable and growth is 88.83 percent, the rest is explained by other variables outside the model. Keywords: IKFD, Economic Growth, Social Welfare Share Link | Plain Format | Corresponding Author (Muzdalifah Muzdalifah)

48	Economics	ABS-188
The Influence of Environment Management Control System on Capital Structure Decisions and Their Implications on Company Performance Erdy Damanik (a) Sulaeman Rahman Nidar(b), Harry Suharman (c), Mokhamad Anwar (d) Faculty of Business, Padjadjaran University, 40135, Indonesia Abstract The studi is aim to examina the effect of Environmental Managemen Control System (EMCS) to Capital Structure Decisions and Company Performance of coal minning industry in Indonesia. This study used quantitative research with sample size 35 company and PLS was used to measured hypothesis. Environmental Management Control Systems (EMCS) and Capital structure Decision have a direct and indirect influence on company performance. Performance improvement will be even better if the Environmental Management Control System (EMCS) is able to encourage sound capital structure decisions. This finding has implications for the management of the coal mining industry in Indonesia in order to improve company performance by encouraging Capital structure Decision through Environmental Management Control System (EMCS). Keywords: Environmental Management Control System (EMCS)- Capital structure Decision- Coal minning Share Link | Plain Format | Corresponding Author (Erdy Riahman Damanik)

49	Economics	ABS-189
Socioemotional wealth and SME Family Business Performance Lilik Andriyani, Yulinda Devi Pramita, Veni Soraya Dewi Universitas Muhammadiyah Magelang Abstract Families mostly manage small and Medium Enterprises (SMEs). Family involvement aims to maintain a family business so that it can live sustainably. Family businesses, especially in Indonesia, still have limitations, especially in terms of managerial skills, partnership relations, information technology capabilities, and the limitations of other internal SME factors. This limitation results in low performance and competitiveness. The purpose of this study is to examine the social impact of families by using five dimensions of socioemotional wealth (SeW) construction on SME performance. Improved performance affects improving the reputation and transgenerational family business. This study used 100 SME samples in Magelang. Through multiple regression analysis, the results of this study indicate that identification of family members with companies and the renewal of family ties through dynamic succession in SMEs influences performance improvement. However, the dimensions of family control and family influence, social ties, and emotional ties of family members do not indicate that it can improve company performance. Keywords: socioemotional wealth, SME^s Performance, SeW dimensions Share Link | Plain Format | Corresponding Author (Veni Soraya Dewi)

50	Economics	ABS-191
Cash Waqf: Innovation in Mobilizing the Potential of Waqf Moh Fakhrurozi, Warsiyah, Noorikha Pandayahesti Saputeri, Aditya Pratama Faculty of Islamic Religion, University of Muhammadiyah Lampung Abstract In Indonesia, the potential for cash waqf to be collected is enormous. Cash waqf is a waqf made by a person, group, institution or legal entity in the form of cash. The sustainability of the cash waqf principal value must be guaranteed or its value. Cash waqf must be invested in productive activities so that the value of cash waqf benefits can be obtained. This study aims to determine innovations in the digital mobilization of the potential of waqf. The method used in this research is descriptive qualitative. To mobilize waqf, the Indonesian Waqf Education Foundation or the Indonesian Waqf Education Foundation (YEWI) pioneered the formation of the Duta Wakaf Institute as an institution that organizes training & certification of waqf consultants. Waqf ambassadors are expected to be able to educate the public to do charity digitally. The position of the ambassador for waqf is between Nazhir and Wakif. In managing cash waqf, Nazhir must cooperate with the LKS-PWU (Sharia Financial Institution Cash Waqf Recipient) bank so that the principal value of cash waqf is guaranteed. Cash waqf opens opportunities for people to give charity in a sustainable manner. Cash waqf can be made with a relatively small amount of money and collected together to meet the requirements for issuing a certificate from the LKS PWU. The profit sharing from the waqf investment is used to finance the activities programmed by Nazhir. For the results of cash waqf can be used to create jobs in order to reduce unemployment, help business capital for MSMEs in need, guidance, development of education and assistance with education costs, development of public infrastructure. Innovations in mobilizing the potential for waqf need to be socialized because it can be done digitally and anytime without regional boundaries, especially in Indonesia. Keywords: cash waqf- innovation- waqf ambassador Share Link | Plain Format | Corresponding Author (Moh Fakhrurozi)

51	Economics	ABS-195
Natural Resources, Human Capital, and Economic Growth: Evidence from Indonesia Dewi Rahayu Department Economics and Development Studies, Faculty of Economics and Business, Lambung Mangkurat University, Banjarmasin, Indonesia Abstract Empirical studies show that natural resources abundance has an important role in economic growth in natural resources rich countries. Meanwhile, the growth literature shows that human capital is an effective factor in economic growth. This paper investigates the relationship between natural resource abundance, human capital and economic growth in Indonesia. The paper first, investigated the relationships between related variables by cross section method and then the proposed model is tested by panel data for the period 2015 - 2019. The results show that natural resources have a negative relationship to economic growth. This indicates that the natural resource curse is also experienced by natural resource-rich provinces in Indonesia. Several of natural resource-rich provinces have low human capital and high poverty rates. Local Governments must reduce dependence on natural resources and shift the economy to a more productive and sustainable sectors. Keywords: Natural Resources, Human Capital, Economic Growth Share Link | Plain Format | Corresponding Author (Dewi Rahayu)

52	Economics	ABS-211
Will Indonesia Be Able to Reach High Income Levels through The Demographic Bonus? 1. Syahrituah Siregar, 2. Misdawati Development Economics Study Program, Faculty of Economics and Business, Lambung Mangkurat University, Banjarmasin, Indonesia Abstract The projection of the age structure of the population shows that during 2020 - 2030 Indonesia will enjoy a Demographic Bonus. Many studies have shown the effect of demographics on economic growth. Even so, there is still little that can explain the level of Indonesia^s readiness to handle this demographic bonus period to become a high-income country. This study aims to predict the rate of economic growth that Indonesia can achieve during this demographic bonus period and the GNI value by 2030. The methods used in this study are regression analysis and path analysis by using structural equation model (SEM) approach. This study reveals the potential rate of Indonesian economic growth and the GNI level by 2030. By comparing with the standard level of high-income country we can determine whether Indonesia is included or trapped in middle-income level. This study shows the implication of how Human Resources management can determine the level of Economic Development. Keywords: Demographic Bonus- Middle-income Country- economic growth- national income Share Link | Plain Format | Corresponding Author (Syahrituah Siregar)

53	Economics	ABS-226
Exploring Conceptual Debates toward Non-Traditional Security: Searching for Indonesian Democratic Policing Context Djuni Thamrin (a), Prasojo (b) a) Faculty of Economic and Bussiness, Bhayangkara Jakarta Raya University b) Faculty of Communication, Bhayangkara Jakarta Raya University Abstract The debate about the concept of security occurs between traditional and non-traditional ideas. In fact, the concept explored in the discussion is an ^extension^ of the idea of security outside of traditional security, it brings up many aspects of matters related to security techniques. This study aims to discuss the conceptual debate of non-traditional security that has occurred for decades in various places in the world, based on a fundamental study approach. This research was conducted with a literature study approach, in the form of a meta-analysis study of various secondary sources of relevant journals, research reports, systematic reviews and literature surveys. Reform requires the police to make changes to the system, structure and culture of the Polri institution, as Polri Reform. The goal is to improve, change the image from militaristic to civilian police, where the police uphold human rights and civil society and become more professional and accountable. The results of this study found a solid foundation and argumentation and legitimacy in the implementation of democratic policing through the jargon of POLRI PROMOTER (Professional, Modern, Trusted). The impact gives confidence in practice in the field and provides arguments to answer critical questions surrounding the work of the Police. Keywords: Non-tradisional security- Democratic and Policing Share Link | Plain Format | Corresponding Author (Djuni Thamrin)

54	Economics	ABS-236
The Impact of Celebrity Endorsement Approach to Halal Cosmetic Purchase: A Qualitative Study Azhar Alam (a*), Woro Nurwardani (b) a)Faculty of Islamic Studies, Universitas Muhammadiyah Surakarta, Jl. Ahmad Yani Pabelan Surakarta, Indonesia *aa123[at]ums.ac.id b) Faculty of Islamic Studies, Universitas Muhammadiyah Surakarta, Jl. Ahmad Yani Pabelan Surakarta, Indonesia Abstract Abstract-This study aims to explain the impact of celebrity endorsement on the purchase of halal cosmetics. Researchers used this type of qualitative research to find out more specifically about consumers^ beliefs, views, and opinions in purchasing halal cosmetic products. The approach used in this study is Grounded Theory, an analysis of a phenomenon that can explain the phenomenon specifically, from the phenomenon studied utilizing data collection by memoing against the beliefs, views, and ideologies of participants. Researchers interviewed as many as 12 respondents of halal cosmetic users with more than two years of use. Hasil, this research shows that C Celebrity endorsement has a significant impact on halal cosmetic purchasing decisions regarding external factors, including popularity and attractiveness. The endorser^s popularity is also determined by the number of social media followers and the ability to become a trendsetter. The beauty of endorsers also affects halal cosmetics consumers besides curiosity about beauty, good looking looks, and Islamic branding attached to a celebrity. Social media is an alternative that makes it easy for people to find all the information they want. Nowadays, almost all use social media, both young and old. Therefore, celebrity endorsements and social media have a practical impact on marketing a product to increase. Keywords: celebrity endorsement- halal cosmetic products- purchasing decisions Share Link | Plain Format | Corresponding Author (Azhar Alam)

55	Economics	ABS-238
Indonesia Economic Resilience and Economic Recovery Effort Post Pandemic of Covid-19 Muhammad Handry Imansyah Faculty of Economics and Business Lambung Mangkurat University Abstract Pandemic covid-19 made world economic shock as well as Indonesian economy. This shock affected and maybe will remain long time. Nobody knows how long this pandemic will end. The objective of this paper is to examine financial vulnerability and economic resilience due to pandemic covid-19 shock in Indonesia. Examining these conditions, one can evaluate how strong Indonesian economy hit by the pandemic covid-19 and how long Indonesian economy can survive. The methodology used in this study are the examination of macroprudential indicators and economic resilience developed by UNDP, Bureau for Development Policy (2011) and Klimek et al. (2019). The result of the study shows that Indonesia financial vulnerability is moderate condition, even though some indicators behave abnormal indicating potential currency crisis. Meanwhile, Indonesian economic resilience is quite good toward the pandemic covid-19. However, during the pandemic covid-19, Indonesian economic resilience declined as macroeconomic stability deteriorated significantly. It is recommended that health problem should be carried out first by decreasing the incident of positive covid-19. Tracing and massive test to suspected people should be the priority to slow down the spread of covid-19. Economic will be started after the slow down of covid-19. Keywords: Macroprudential, Economic Resilience, Pandemic of Covid-19 Share Link | Plain Format | Corresponding Author (Muhammad Handry Imansyah)

56	Economics	ABS-253
The Impact of Corporate Governance on Corporate Tax Avoidance in Indonesia Nurma Gupita Dewi and Siti Alliyah nurmagupita.stieyppi[at]gmail.com, wildankafa[at]yahoo.co.id Sekolah Tinggi Ilmu Ekonomi YPPI Rembang Jl. Raya Rembang-Pamotan KM. 4 Rembang Abstract Taxes are the main source of income in Indonesia which aims to encourage sustainable and equitable economic growth. If the economy runs stably, then economic growth will increase from year to year. This research is based on the rise of tax avoidance phenomenon in Indonesia. Various aspects of corporate governance pressure have a strong influence on corporate tax avoidance. This study aims to examine the effect of corporate governance on tax avoidance. Variable corporate governance in this study is proxy with the Corporate Governance Perception Index (CGPI) issued by the Indonesian Institute for Corporate Governance (IICG), while tax avoidance variables are measured by the effective tax rate. The sample in this study were companies listed on the Corporate Governance Perception Index during the 2013-2017 period. This research used purposive sampling criteria and regression linier analysis. The results showed that the corporate governance variable had a positive and significant effect on tax avoidance. Keywords: Corporate Governance, Corporate Governance Perception Index, Tax Avoidance Share Link | Plain Format | Corresponding Author (Nurma Gupita Dewi)

57	Education	ABS-271
A Correlational Study on Analogical Reasoning, Mathematical Creativity, and Logical Operation of Primary School Prospective teachers Ifada Novikasari, Fauzi IAIN Purwokerto Abstract The purpose of this study was to find the relationship between analogical reasoning, mathematical creativity, and logical operation developed by the prospective teachers. The research population was the fourth semester students of one state Islamic university in West Java and one state Islamic university in Central Java. A random sampling technique was used to obtain 47 primary school prospective teachers as the research samples from both universities. The results showed that (a) more than 50% of primary school prospective teachers had formal logical operation- (b) there was a significant relationship between analogical reasoning and mathematical creativity- (c) there was a significant relationship between mathematical creativity and logical operation- (d) there was no significant relationship between analogical reasoning and logical operation. Keywords: analogical reasoning, mathematical creativity, logical operation, prospective teacher Share Link | Plain Format | Corresponding Author (Ifada novikasari)

58	Education	ABS-274
Social Vulnerability Groups And Inclusive Policies Handling For Covid-19 : Study Of Social Change Perspective Kanthi Pamungkas Sari (a), Irham Nugroho (a*), Norma Dewi Shalikhah (a) a) PGMI, Fakultas Agama Islam, Universitas Muhammadiyah Magelang, Magelang, Indonesia Abstract The emergence of the Covid-19 epidemic that has infected all countries in the world, has caused extraordinary social changes in various aspects of people^s lives. Starting from health, economy, politics to the culture of society. Since it was announced by the President that in Indonesia there had been positive cases of Covid-19 last March, it was implied by optimism that the virus would not spread in Indonesia, so it was not followed by policies that showed preparedness. In fact, what happened was a stuttering handling of Covid-19 in basic aspects. Indonesia has not put its pandemic response responses in a more humanist and inclusive policy framework, much of it still relies on economic logics. As a result, multiple vulnerable groups and new vulnerable groups emerged. The purpose of writing the article is to examine: 1) the characteristics of the Covid-19 pandemic disaster, which makes groups vulnerable to multiple groups and even has the potential to create new vulnerable groups, 2) Indonesian Government policies in dealing with these vulnerabilities, and 3) some reflections on inclusive policies in dealing with the impact of the Covid pandemic -19 in Indonesia. The method used in writing articles is literature review. Keywords: Social Vulnerable Groups- Inclusive Policies- Covid-19 Share Link | Plain Format | Corresponding Author (Kanthi Pamungkas Sari)

59	Education	ABS-277
Students Perceptions on Internship program: Effectiveness and Problems Erwin Gay, S.Pd.,M.Ed.CS, Faujia Umasugi, S.Pd.,M.Pd.BI, Maryanti Rasid English Department of Muhammadiyah University of North Maluku Jl. Ki. H. Ahmad Dahlan, Ternate, Indonesia erwin_gay[at]yahoo.com English Department of Muhammadiyah University of North Maluku Jl. Ki. H. Ahmad Dahlan, Ternate, Indonesia faujiaumasugi592[at]gmail.com English Department of Muhammadiyah University of North Maluku Jl. Ki. H. Ahmad Dahlan, Ternate, Indonesia maryantirasid32679[at]gmail.com Abstract Teaching practice exercise is a central issue on training for university students to become professional teachers. This study aims to explore the students^ perceptions about internship program Held by Faculty of Education (FIP), Muhammadiyah University of North Maluku (UMMU). This is a descriptive qualitative research. The research subjects were 40 students of English Department and Primary School Teacher Department (PGSD), FIP-UMMU. Data was collected through five-point likert scale and in-depth interviews. Findings showed that most students achieve a lot of experiences and benefits during the internship program such as reflecting critically on teaching methodology in actual setting, developing a school curriculum, and adjusting to school environment, school teachers, and the local community. It also gives them the opportunity to integrate theory with practice, design teaching aids and material then implement the lesson properly, and improve the classroom management. Problems faced by students during the internship are several junior and high school students have bad attitudes that make student-teachers are difficult to manage the class. Very view students-teachers also have less preparation before class, therefore they cannot deliver the lessons properly. Keywords: Students, Perception, Internship, Share Link | Plain Format | Corresponding Author (Faujia Umasugi)

60	Education	ABS-23
Ethnomathematics based e-module: the exploration of Islamic cultural artifacts as a source of mathematics learning Riawan Yudi Purwoko, Hermawan, Erni Puji Astuti, Suyitno, Yuli Widiyono, Dafid Slamet Setiana Muhammadiyah University of Purworejo, Universitas Sarjanawiyata Tamansiswa Abstract This study aims to determine the ethnomathematics form of Islamic cultural artifacts and determine the feasibility of e-modules as an initial design in online trials in junior high school mathematics learning. This type of research is the 4D development model with stages 1) definition, 2) design, 3) development, and 4) Disseminate. The subjects in this study were junior high school students. The instruments used in this study were observation sheets, assessment by student questionnaire experts, and evaluation tests. The data analysis technique used is a mixed analysis. The results obtained are ethnomathematics forms that emerge from Islamic cultural artifacts, which are forms and visualizations in the form of Bedug, Calligraphy, and Rebana, which can be used as a learning resource by the students mathematics learning experience. Then these artifacts, after being integrated into e-module development, have a very positive potential, seen in the feasibility test by fulfilling the valid criteria with a score of 3.63, practical criteria with a score of 3.17, and the effectiveness test with a completeness score of 91%. Thus it can be concluded that the ethnomathematics based e module has a very potential influence as a constructive learning resource for mathematics. Keywords: ethnomathematics, constructive learning, Islamic cultural Share Link | Plain Format | Corresponding Author (Riawan Yudi Purwoko)

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