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121	Marketing management	ABS-103
The Influence of Perceived Ease of Use and Perceived Usefulness on Intention to Use QRIS in Palangka Raya with Trust as a Intervening Variable Siti Nurul Nazwa (a) , Meitiana (b), Vivy Kristinae (c) abc) Faculty Economics and Business, University of Palangka Raya Abstract QRIS, as a digital payment system introduced by Bank Indonesia, plays a crucial role in accelerating financial inclusion and technology adoption in the financial sector. This study aims to investigate the effect of Perceived Ease of Use and Perceived Usefulness on the Intention to Use QRIS and to investigate the mediating effect of Trust. A quantitative approach is used, employing Partial Least Squares (PLS) analysis to test the relationships among variables. The sample for this study, determined using the Lemeshow formula, consists of 98 respondents collected through an online survey from residents of Palangka Raya. From The research result obtaind that both of Perceived Ease of Use and Perceived Usefulness have a significant positive effect on Intention to Use QRIS. Additionally, Trust is found to significantly mediate the relationship between these variables and the intention to use. These results suggest that users perceptions of ease and usefulness enhance their trust in the system, which in turn strengthens their intention to use QRIS. Based on these findings, it is recommended that policymakers and QRIS providers focus on improving user experience and demonstrating the practical benefits of QRIS to further increase user adoption and trust. Keywords: QRIS, Perceived Ease of Use, Perceived Usefulness, Trust, Intention to Use Share Link | Plain Format | Corresponding Author (Siti Nurul Nazwa)

122	Marketing management	ABS-142
The Influence of Marketing Mix And Customer Relationship Management on Customer Decisions to Choose Mitraguna Berkah Financing Popon Srisusilawati(a)*, Nanik Eprianti(b),Intan Manggala Wijayanti(b). Fahira Febriana Ayuni Destari(b) Universitas Islam Bandung Abstract This study aims to analyze the influence of the marketing mix and customer relationship management (CRM) on customer decisions to choose Mitraguna Berkah financing. The marketing mix is a combination of strategies including product, price, promotion, and distribution used by companies to attract consumer interest. Meanwhile, customer relationship management is a company^s approach to building and maintaining long-term relationships with customers. This research employs a quantitative method with a survey approach, using a questionnaire as the data collection instrument, which is distributed to customers who have used Mitraguna Berkah financing. The collected data will be analyzed using multiple linear regression analysis to identify the effect of the independent variables on the dependent variable. The results of this study are expected to reveal the extent to which the marketing mix and CRM factors influence customer decisions in choosing Mitraguna Berkah financing. The findings of this research are anticipated to contribute to the development of effective marketing strategies and better customer relationship management for financial institutions, particularly in the Islamic financing sector. Keywords: marketing mix- customer relationship management- customer decision- Mitraguna Berkah financing Share Link | Plain Format | Corresponding Author (Popon Srisusilawati)

123	Marketing management	ABS-148
THE INFLUENCE OF LIFESTYLE, BRAND AWARENESS, BRAND IMAGE, E-WOM AND PERCEIVED QUALITY ON PURCHASE INTENTION IN IPHONE SECOND IN MADIUN CITY Zulfatus Sholeha, Apriyanti, Indra Ayu Fatmala Universitas PGRI Madiun Abstract Introduction: This study aims to determine the effect of lifestyle, brand awareness, brand image, E-WOM and perceived quality on purchase intention in iPhone Second in Madiun City. Methods: This research uses Quantitative research methods. The population of all people who know the second iPhone product in Madiun City is 384 people through a google form questionnaire. This research data collection technique uses Purposive Sampling technique. The data analysis method uses Multiple Linear Regression analysis with the SPSS 25 programme. Data analysis is carried out using the Classical Assumption Test, Multiple Linear Test, Hypothesis Test. Results: The results of this study prove that Lifestyle, Brand Awareness, E-WOM and Perceived Quality have a positive and significant effect on Purchase Intention of iPhone Second in Madiun City. Meanwhile, Brand Image has no significant effect on Purchase Intention of iPhone Second in Madiun City. Conclusion and suggestion: Based on the above conclusions, there are several suggestions from researchers to consider, namely the variables used in this study, namely lifestyle, brand awareness, brand image, E-WOM and perceived quality. For future researchers, it is recommended to add other independent variables that can influence purchasing decisions so that the data to be processed will be more valid. Keywords: Lifestyle, Brand Awareness, Brand Image, E-WOM, Perceived Quality, Purchase Intention Share Link | Plain Format | Corresponding Author (Zulfatus Sholeha)

124	Marketing management	ABS-151
The Influence of Price, Trust, and Perceived Risk on Repurchase Intentions of Over-The-Counter Generic Medicine in West Java Mekar Melati Putri Dewanto* Fakultas Ekonomi Dan Bisnis, Universitas Airlangga, Indonesia Jl. Airlangga No. 4 Surabaya, Indonesia *mekar.melati.putri-2020[at]feb.unair.ac.id Abstract Generic medicine contains the same active ingredient and has the same dosage form as the originator medicine. Generic medicines improve access to medicine with their price that is generally lower than originator medicine. Despite the lower price, the number of purchase for over-the-counter generic medication in pharmacies and drug stores are still low. This research aims to examine and analyze the influence of Price, Trust, and Perceived Risk on repurchase intentions of generic medicine. This research is a quantitative study. The unit of analysis in this study is consumers who have previously purchased generic medicine in West Java. The sample characteristics in this study are consumers who have previously purchased generic medicine. The method used is a survey method and uses purposive sampling technique to determine sample selected. The research was conducted online through google form to be distributed to research respondents. Partial Least Square - Path Modeling (PLS-PM) is used as the analysis technique. From the research results, Price, Trust, and Perceived Risk all have influence on repurchase intention. Price influences Perceived Quality which influences Trust which influences Perceived Risk. Perceived Quality does not have significant effect on Perceived Risk as it is completely mediated by Trust. Keywords: Price, Perceived Quality, Trust, Perceived Risk, Repurchase Intention Share Link | Plain Format | Corresponding Author (Mekar Melati Putri Dewanto)

125	Monetary economics	ABS-41
Evaluating the Effects of a Dual Monetary System on Wealth Inequality in Indonesia Eko Kurniawan, Tika Widiastuti, Hesti Eka Setianingsih Department of Sharia Economics, Faculty of Economics and Business, Universitas Airlangga Abstract This study examines the impact of Indonesia^s dual monetary system, which includes both conventional and Islamic monetary policies, on wealth inequality. Using a Vector Error Correction Model (VECM) and using semi-annual data from 2011 to 2022, the analysis shows significant differences in terms of how each policy framework affects wealth distribution. In the short run, conventional monetary policy tends to worsen wealth inequality, driven by a rapid rise in stock prices - mainly benefiting wealthy households - while wage growth of low-income households remains sluggish. In contrast, Islamic monetary policy shows different findings, with stock prices responding negatively and wages showing a positive trend, thus indicating its potential to reduce wealth inequality. The Islamic monetary approach, with its emphasis on the real sector, encourages investment, job creation and real wage growth, which collectively contribute to a fairer distribution of wealth. These findings are important for Bank Indonesia to consider to further explore and potentially expand the application of Islamic monetary policy to foster a more inclusive and equitable economic environment Keywords: Conventional Monetary Policy, Sharia Monetary Policy, and Inequality in Indonesia Share Link | Plain Format | Corresponding Author (Eko Kurniawan)

126	Monetary economics	ABS-114
Lending Competition between banks and fintech lending and monetary policy transmission through bank lending channel_indonesia^s case hayatullah khumeini universitas airlangga Abstract Penelitian ini mencoba melihat pengaruh persaingan penyaluran kredit/pembiayaan antara fintech lending dengan perbankan terhadap transmisi kebijakan moneter khususnya bank lending channel. Penelitian ini juga mempertimbangkan opsi layanan keuangan digital yang coba dihadirkan Bank, baik melalui akuisisi penyedia layanan digital yang telah ada, mentransformasi layanan keuangan existing menjadi layanan secara digital, maupun bekerjasama dengan layanan keuangan digital. Dalam analisanya, kami juga mempertimbangkan karakteristik penyedia layanan keuangan seperti ukuran kapitalisasi dan likuiditas yang dapat berdampak pada respon penyedia layanan keuangan terhadap monetary policy shocks. Pada tahap awal, penelitian ini menggunakan shapley value untuk memperlihatkan keuntungan bank jika menyediakan layanan digital yang selanjutnya menentukan model persaingan diantara keduanya. Kami kemudian menghitung level persaingan keduanya dengan menggunakan pendekatan Concentration Ratio, Herfindahl-Hirschman Index, Lerner Index dan Boone Indicator serta memasukkannya dalam model persamaan Structural Vector Autoregression (SVAR). Penelitian ini menghipotesakan bahwa pola persaingan usaha antara fintech lending dan bank mempengaruhi profit dan pembentukan suku bunga yang pada gilirannya ikut memengaruhi efektivitas transmisi kebijakan moneter melalui bank lending channel. Keywords: Market structure, Concentration, Competition, Fintech lending, Monetary policy transmission, Bank lending channel. Share Link | Plain Format | Corresponding Author (hayatullah khumeini)

127	Monetary economics	ABS-124
Fiscal and Monetary Policy Interactions in Support of Economic Sustainability in Indonesia and Thailand Julie Ann Q. Basconcillo, Rudi Purwono, Unggul Heriqbaldi Department of Economics, Universitas Airlangga, Surabaya, Indonesia Abstract This study examines the interactions between fiscal and monetary policies and how they support macroeconomic stabilization under inflation targeting framework in Indonesia and Thailand. The model consists of two exogenous variables (world commodity inflation and foreign interest rate) and eight endogenous variables (tax ratio, government spending, output gap, inflation, debt ratio, policy rate, exchange rate, and private consumption) from 2002:Q1 to 2022:Q4. Using a non-recursive small open-economy structural VAR model, the impulse responses show that government spending shocks contribute to inflationary pressure which is quite persistent in Indonesia but short-lived in Thailand. Surprisingly, the responses of inflation to debt shocks vary: inflation increases in Indonesia whereas it declines in Thailand. To offset the inflationary impact of fiscal expansion, Indonesia tightens monetary policy whereas Thailand tends to accommodate it. Yet, the results suggest a weakening of monetary policy transmission. Private consumption increases only marginally in response to both monetary and fiscal policy shocks. Keywords: fiscal policy- monetary policy- structural VAR- inflation, ERPT Share Link | Plain Format | Corresponding Author (Julie Ann Basconcillo)

128	Monetary economics	ABS-161
Comparison of Inflation and Economic Growth as Monetary Policy Targets In Indonesia Esti Pasaribu (a*) and Novi Tri Putri (a) a) Faculty of Economics and Bussines, University of Bengkulu Jln WR Supratman, Bengkulu 38121, Indonesia *estipasaribu[at]unib.ac.id Abstract The purpose of this research is to examine the effectiveness of Indonesian monetary policy from 2002 to 2023 by comparing the ultimate target of Indonesian monetary policy as a measure of the effectiveness of the transmission mechanism in this research, which is GDP and Inflation. The data used in this study is secondary data, and the form of data is quarterly data. Gross Domestic Product (GDP), inflation rate, BI Rate, and money supply are among the time series data. The Multiple Linear Regression analysis tool was used in this study to examine how the real sector responds to government policies in the long term. As a result, monetary policy has a faster response in GDP than the target inflation rate. Therefore, the Indonesian Monetary Authority, Bank Indonesia, will be able to maintain the stability of the interest rate (BI Rate) and increase the money supply in society to encourage increased economic growth in Indonesia. Bank Indonesia is expected to maintain the stability of interest rates and control the money supply to help maintain the stability of the inflation rate in Indonesia. Keywords: Monetary Policy, Gross Domestic Product, Inflation Share Link | Plain Format | Corresponding Author (Esti Pasaribu)

129	Natural resources and energy economics	ABS-18
Does Green Innovation Affect Company Value after being moderated by Environmental Accounting? This Sample Abstract Annisa Rahma Febriyanti1, Rizqy Aiddha Yuniawati2*, Akhmad Kusuma Wardhana3, Ballav Niroula4, Denizar Abdurrahman Miraj5, Ida Wijayanti6 Abstract This study has the purpose of observing whether green innovations affect company value or not. The variables used in this study were financial statements, annual reports, and sustainability reports on manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022 as well as Environmental Management Accounting (EMA) as a moderating variable. This study used purposive sampling to scrutinize data and obtained 322 samples that met the criteria. This study used classical assumption tests, moderate regression analysis, and hypothesis tests with the help of the SPSS Version 26 data processing program. The results show that management environmental accounting can control the effect of green product innovation on company value, but cannot control the effect of green process innovation on company value. The novelty of this study was there were no previous studies that discussed EMA as a moderating variable for green innovation in companies Keywords: Environmental management accounting (EMA), firm value, stock, sustainable economic Share Link | Plain Format | Corresponding Author (annisa rahma febriyanti)

130	Natural resources and energy economics	ABS-63
Dynamic Relationship Between Green Innovation and CO2 Emissions in Southeast Asian Countries: A Panel ARDL Analysis Ryan Juminta Anward (a*), Helene Elisabeth Simon(b) a) Faculty of Economics and Business, Universitas Airlangga, Indonesia *ryananward[at]gmail.com b) Faculty of Economics and Business, Universitas Airlangga, Indonesia Abstract Balancing economic development with environmental sustainability is an ongoing challenge for policymakers in Southeast Asia. Green innovation, which encompasses environmentally friendly technologies and practices, has emerged as a key approach for mitigating CO2 emissions. However, its true effectiveness within the diverse economic and policy landscapes of Southeast Asian countries remains underexplored. This research aims to examine the dynamic relationship between green innovation and CO2 emissions in six Southeast Asian countries-Indonesia, Vietnam, Thailand, the Philippines, Singapore, and Malaysia-using annual data from 2001 to 2019. By employing the Panel Autoregressive Distributed Lag (ARDL) model, we assess both the short- and long-run effects of green innovation on CO2 emissions and account for cross-country variations. Our findings reveal that, in the long run, patents on environmental technologies and renewable energy consumption significantly reduce CO2 emissions, whereas economic growth is positively associated with higher emissions. In the short run, renewable energy consumption continues to play a crucial role in reducing emissions. These results underscore the need for evidence-based environmental policies tailored to the specific contexts of each country to ensure sustainable development in Southeast Asia. Keywords: Green innovation, CO2 emissions, Renewable energy, Economic growth, Panel ARDL Share Link | Plain Format | Corresponding Author (Ryan Juminta Anward)

131	Natural resources and energy economics	ABS-84
Did Environmental Awareness affect Total Investment Funds from Food and Beverage Company Capital Market? 1Irvan Pratama Saputra, 2*Habiburochman, 3Yenni Fayanni, 4Yuni Shara, 5Fanda Daisy Prully Rundengan, akhmad Kusuma Wardhana6 1,2,3,4,5Department of Accounting, Faculty of Economics and Business, Airlangga University (60286), Indonesia 6Faculty of Environmental Management, Prince of Songkla University Abstract Background Third-party funds through the capital market are financial support for development Purpose Observing the influence of auditor independence, the proportion of female board members, total liabilities, and debt moderated by environmental scores on total investment funds from the capital market. Method This study used secondary data downloaded from OSIRIS and Bloomberg from food and beverage companies in Indonesia. The duration of the data starts from 2017-2022. The data was analyzed using the moderated regression analysis method. The software used is Stata version 25 Results The influence of board independence, independent auditor, and total liabilities and debt have a positive effect on total investment funds from the capital market. However, after being moderated by environmental awareness, board independence, and independent auditor did not affect a total of investment funds in companies of food and beverages in Indonesia. Environmental awareness weakens these independent variables on the dependent variable. Novelty There has been no research within the scope of Indonesia that discusses the role of environmental concern in the amount of investor funds from the capital market for national-scale food and beverage companies. Practical Implications It is hoped that this can be a reference for the trade department to implement regulations regarding the importance of environmental awareness in various companies that will issue their shares on the capital market. Keywords: Auditor, economic activity, environmental protection, investment, woman supervisory board Share Link | Plain Format | Corresponding Author (Habiburrochman Habiburrochman)

132	Public economics	ABS-56
Poverty Reduction, Economic Growth, and Local Government Fiscal Policy in Indonesia Yuniarto Hadiwibowo (a*), Tanda Setiya (a), Taufik Raharjo (a), Arif Purbantara (b) a) Polytechnic of State Finance STAN Bintaro Utama Sektor V, Tangerang Selatan 15222, Indonesia yhadiwibowo[at]pknstan.ac.id b) Ministry of of Village, Development of Disadvantaged Regions and Transmigration Abstract Poverty reduction and economic growth are two of the objectives of sustainable development. Poverty reduction is the goal number one of the Sustainable Development Goals (SDGs), while sustainable growth is the goal number eight. This study examines the role of local government on economic growth and poverty reduction in Indonesia. The analyses in this paper use panel data from Indonesia between 2016 and 2021. The data comprises 434 municipalities in Indonesia. This study includes three poverty measurements, i.e. poverty headcount index (P0), poverty gap index (P1), and poverty severity index (P2). Factors included are the characteristics of the municipalities and their fiscal policy. Local government expenditures are classified into capital, goods and services, and other expenditures. Revenue comprises local own-source revenue, transfer from the central government, and other revenue. The empirical evidence suggests that regional economic growth serves as a partial mediator of the characteristics and fiscal policy of the municipalities on poverty. Local government fiscal policy affects poverty differently according to their classification. Local own-source and other revenues decrease poverty while transfer from the central government does not affect poverty. The impacts of expenditures also differ among classifications. Moreover, the results are different among measurements of poverty. The characteristics and fiscal policy of the municipalities have both direct and indirect effects on the poverty headcount index (P0), but only have indirect effects on the poverty gap index (P1) and poverty severity index (P2) through regional economic growth. The implication of the study is the local government should improve policies on poverty reduction, especially to reduce the poverty gap index (P1) and poverty severity index (P2). Keywords: Poverty- Economic Growth- Fiscal Policy- Fiscal Decentralization Share Link | Plain Format | Corresponding Author (Yuniarto Hadiwibowo)

133	Public economics	ABS-69
Evaluating State Cigarette Excise Tax Revenues: Insights into Estimation Methods and Revenue Leakage Jordan Putra Cahyono (a*), Damia Liana (b), Karolinda Kidi Mukin (c) a) Master of Economics, Faculty of Economics and Business, Airlangga University *jordan.putra.cahyono-2023[at]feb.unair.ac.id b) Master of Economics, Faculty of Economics and Business, Airlangga University damia.liana-2023[at]feb.unair.ac.id c) Master of Economics, Faculty of Economics and Business, Airlangga University karolinda.kidi.mukin-2023[at]feb.unair.ac.id Abstract This research analyzes state cigarette excise tax revenues in Indonesia, focusing on revenue estimation and potential leakage. Despite significant excise tax contributions, discrepancies between cigarette production, consumption, and tax revenue highlight potential issues with illicit trade. The research aims to estimate cigarette consumption and analyze potential revenue from illegal cigarettes due to consumption shifts. Using quantitative descriptive methods and data from relevant agencies, the study found that the 2023 excise tax revenue of 221.85 trillion rupiahs did not align with the estimated consumption of 28.14 trillion cigarettes. Projections indicate illegal cigarette circulation may increase to 16.89% in 2024, potentially generating 3.85 trillion rupiah in uncollected taxes. The findings underscore the need for a holistic policy approach to balance revenue goals, consumption control, and illicit trade prevention while preparing for long-term economic transitions. Keywords: cigarette excise tax, illicit trade, tax revenue, consumption shifts, tobacco control policy. Share Link | Plain Format | Corresponding Author (Jordan Putra Cahyono)

134	Public economics	ABS-115
Banjir dan Konsekuensi Kesehatan di Indonesia: Studi Panel Tingkat Desa Adrian Chrisnahutama (a) a) Program Studi Doktoral Ilmu Ekonomi, Fakultas Ekonomi dan Bisnis, Universitas Airlangga Jalan Airlangga 4-6, Surabaya, Indonesia Abstract Dampak dari banjir telah menjadi perhatian utama global selama beberapa tahun terakhir. Hal ini dikarenakan banjir merupakan salah satu jenis bencana alam yang paling umum terjadi di dunia serta diekspektasikan meningkat karena peningkatan suhu global. Berbagai studi melaporkan bahwa banjir berdampak negatif terhadap tingkat kesehatan masyarakat. Studi ini bertujuan untuk menginvestigasi dampak dari banjir terhadap berbagai wabah penyakit yang diduga muncul akibat bencana tersebut di Indonesia. Lebih lanjut, studi ini juga bertujuan untuk menganalisis dampak dari munculnya berbagai wabah tersebut terhadap kejadian malnutrisi di Indonesia. Studi ini memanfaatkan data dari Potensi Desa (Podes) yang disusun secara panel. Data Podes mencakup informasi mengenai kejadian banjir dan wabah penyakit, ketersediaan infrastruktur, serta kebiasaan masyarakat di desa. Dengan demikian, studi ini dapat mengidentifikasi lebih jauh dampak dari banjir pada berbagai kelompok tertentu. Hasil awal dari studi ini mengindikasikan bahwa banjir meningkatkan kejadian wabah penyakit dan malnutrisi. Lebih lanjut, tambahan analisis awal dari studi ini juga mengindikasikan bahwa intensitas wabah penyakit akibat banjir meningkat di desa dengan sanitasi dan sumber air minum yang tidak layak, kompetensi pemerintah desa yang rendah, serta manajemen sampah yang buruk. Studi ini diharapkan dapat memberikan pemahaman yang lebih mendalam mengenai dampak dari bencana banjir terhadap kesehatan dan pembangunan ekonomi di masa depan. Keywords: Banjir, Wabah Penyakit, Malnutrisi, Data Panel, Indonesia Share Link | Plain Format | Corresponding Author (Adrian Chrisnahutama)

135	Public economics	ABS-126
Blue Economy, Sustainability, and Conflict of Interest in Indonesia Dian Ratna Sari Pusat Riset Politik - Badan Riset dan Inovasi Nasional, Jakarta, Indonesia Abstract The Blue Economy is a concept of economic development that focuses on the sustainable use of marine and coastal resources. It has significant potential to enhance economic and social welfare, particularly for maritime countries like Indonesia. However, the implementation of the Blue Economy often leads to conflicts of interest among various stakeholders, including the government, industry players, and local communities. The exploitation of marine resources by sectors such as fishing, energy, and tourism frequently clashes with the need to protect marine ecosystems. Decision-making driven by short-term economic gains can result in long-term damage to marine ecosystems. This qualitative research examines the conflicts arising from the diverse political, economic, and ecological interests in Indonesia. It also provides an analysis of ecosystem-based management solutions aimed at mitigating these conflicts. The findings suggest that inclusive, collaborative, and community-based policies in the management of marine resources are more successful in achieving a balance between economic development and the long-term protection of marine ecosystems. Keywords: Blue Economy, Sustainability, Conflict of Interest Share Link | Plain Format | Corresponding Author (Dian Ratna Sari)

136	Public economics	ABS-140
THE ROLE OF GOVERNMENT EXPENDITURE ON PER CAPITA INCOME CONVERGENCE IN EAST JAVA Hardianto, Erwin & Sholihin, Achmad Department of Economics, Airlangga University Abstract This research aims to test and analyze the absolute and conditional convergence of per capita income from 38 districts/cities in East Java with the variables PAD, BOS and BOK during the period 2020 - 2022. According to the Chow, Hausmann test and Lagrange Multiplier, the panel data convergence model estimates using the fixed effect model method. Results show that in the districts/cities and observation period, divergent conditions occurred. Also, conditional variables did not have a significant influence on the growth of per capita income. This condition can occur because capital and technology are distributed unevenly between districts/cities. The implication of this research is to improve the allocation and distribution of the government budget, especially those related to School Operational Assistance (BOS) and Health Operational Assistance (BOK). Keywords: Convergence, Government Spending, BOS, BOK Share Link | Plain Format | Corresponding Author (Erwin Hardianto)

137	Public economics	ABS-157
WHAT DETERMINES LOCAL GOVERNMENT SPENDING? EMPIRICAL EVIDENCE IN EASTERN INDONESIA Roosemarina Anggraini Rambe, Purmini, Izharudin, Levia Veronika Development Economics Department, Faculty of Economics and Business, University of Bengkulu Abstract The purpose of this study is to examine the impact of taxes, transfers, and GRDP on local government spending in eastern Indonesia. The analytical method used is panel data regression, which involved 13 provinces from 2014 to 2022. The results show that the best model is the fixed effect model. With the FEM, the test results of the F-test and t-test show that H0 is rejected. Taxes, transfers, and GRDP significantly positively affect local government spending. The economy should be supported and maintained with appropriate regulations to promote a conducive business climate. Furthermore, this condition will encourage an increase in local government spending. Keywords: Government spending, GRDP, Taxes, Transfers Share Link | Plain Format | Corresponding Author (Roosemarina Anggraini Rambe)

138	Public economics	ABS-164
GOVERNMENT SPENDING AND ENVIRONMENTAL QUALITY IN INDONESIA Merri Anitasari, Muhammad Rusdi, Yesi Indian Ariska Fakultass Ekonomi dan Bisnis Unib Abstract Purposes : This research aiming for to know and explain influence Government Expenditure, Economic Growth, GRDP, Income Per capita, HDI and Deforestation Rate to Environmental Quality Index in Indonesia. Methods : Methods analysis used is analysis quantitative descriptive with panel data regression model using Fixed Effect Model from secondary data in the form of data on Government Expenditure, Economic Growth, GRDP at Constant Prices, Income Per capita, HDI, Deforestation Rate and Environmental Quality Index (IKLH) every years in 34 Provinces from 2015 to 2022 sourced from the Central Statistics Agency (BPS) and the Ministry of Environment. Results: Research results show in a way simultaneous four independent variable have influence on Environmental Quality Index (IKLH) in Indonesia in 2015 - 2022. However, partially the variables of Government Expenditure and Economic Growth have a negative effect on the quality of the environment in Indonesia. Conclusion and suggestion: The variables of Government Expenditure and Economic Growth have a significant negative effect on IKLH and the variables of PDRB and IPM have a positive and significant effect on IKLH . Meanwhile, the variables of Income Per Capita and Deforestation Rate do not have a significant effect towards IKLH. However, when a person^s quality of life and income increases, it will improve the environment because of the increase in the quality of human resources in Indonesia so that they are more concerned and maintain environmental sustainability. It is hoped that the government can make improvements quality of human resources, and increasing GRDP but taking into account the environmental impact and sustainability of the green economy in Indonesia. Keywords: Government Expenditure, Economic Growth , GRDP, Index Quality Environment Life Share Link | Plain Format | Corresponding Author (Merri Anitasari)

139	Public sector accounting	ABS-109
Internal Control System, Good University Governance and Fraud Prevention in Higher Education in Jayapura City Rudiawie Larasati (a), Heru Tjaraka (b*) a) Department of Accounting, Faculty of Economics and Business, Airlangga University, Surabaya, Indonesia and Department of Accounting, Faculty of Economics and Business Cenderawasih University, Jayapura, Papua b)Department of Accounting, Faculty of Economics and Business, Airlangga University, Surabaya, Indonesia Abstract This study aims to obtain empirical evidence on the influence of the implementation of internal control systems on good university governance, the influence of the implementation of control systems on fraud prevention and the influence of the implementation of control systems on fraud prevention mediated by good university governance. This research is a quantitative research. The sampling technique uses the purposive sampling method. The sample in this study is the academic community at each university in Jayapura City, consisting of the Dean, Vice Dean, Treasurer, Head of Department, Secretary of Department, Head of Study Program, and SPI members with a total of 129 respondents. The type of data is primary data with a data collection method using an online questionnaire with a snowball sampling technique. The analysis tool is the Structural Equation Model (SEM) with the Partial Least Square (PLS) method. The results of the analysis of direct and indirect influences by looking at the p-value show that the implementation of the internal control system has an effect on fraud prevention and good university has an effect on fraud prevention with p-values of 0.000 and 0.004 respectively. While the indirect influence, namely good university governance, can mediate the effect of the implementation of the control system on fraud prevention with a p-value of 0.003 Research related to cheating in higher education is also still an interesting topic and has not been widely conducted in higher education areas in Eastern Indonesia, because the main objective of higher education is based on the Tri Dharma of Higher Education, which should provide the best possible educational services, but there are still gaps in the tendency for fraud. Keywords: Internal Control System, Good University Governance, and Fraud Prevention Share Link | Plain Format | Corresponding Author (Rudiawie Larasati)

140	Public sector accounting	ABS-154
The Role of Internal Control System in Moderating Budget Planning and Budget Participation on Financial Report Accountability in OPD Papua Province Yaya Sonjaya Airlangga University Abstract This study aims to test and analyze the effect of budget planning and budget participation on the accountability of financial statements in the Regional Apparatus Organization (OPD) of Papua Province. In addition, this study also examines the role of the internal control system in moderating the relationship between budget planning and budget participation with financial statement accountability. The research method used is quantitative with a causality approach. The study population consisted of State Civil Apparatus (ASN) in 35 OPDs of Papua Province, with a sample of 105 respondents selected using the saturated sample technique. Data collection was done through a questionnaire with a Likert scale. Data analysis was carried out using the Partial Least Square Structural Equation Modeling (PLS-SEM) method and mediation and moderation tests using the bootstrap method. The results showed that budget planning and budget participation had a positive effect on the accountability of financial statements, and the internal control system moderated the relationship. Thus, this study provides a deeper understanding of the factors that influence the accountability of financial statements in the OPD of Papua Province and the role of the internal control system in strengthening the relationship. Keywords: Please Just Try to Submit This Sample Abstract Share Link | Plain Format | Corresponding Author (Yaya Sonjaya)

141	Public sector accounting	ABS-160
SOGHRIC-DRIVEN FINANCIAL TRANSPARENCY: COMBATING CORRUPTION IN LOCAL GOVERNMENTS FOR THE GLORY OF GOD. Muhammad Ridhwansyah Pasolo Student of Doctoral Program in Accounting, Faculty of Economics and Business, University of Airlangga Abstract Purposes: This study aims to enhance financial transparency and combat corruption in local governments by implementing the SOGHRIC system, rooted in the local values of ^Hen Tecahi Yo Onomi T^mar Ni Hanased.^ Methods: A narrative research approach was employed, involving in-depth interviews with key informants, including the former Mayor of Jayapura, an internal government inspector, and the head of the Regional Financial and Asset Management Agency. Data collection emphasized individual experiences and the integration of local moral values in public administration. Results: The findings revealed that the SOGHRIC system significantly improved financial reporting, encouraged discipline, and promoted transparency within local governments. It empowered regional government organizations to comply with regulations, facilitated real-time financial transactions, and reduced financial irregularities. The SOGHRIC application aligns with good governance practices by streamlining financial processes and reinforcing public sector accountability. Conclusion and suggestion: In conclusion, integrating local values with technology can strengthen governance practices, providing a model for regions facing similar challenges. Future research could explore the long-term impact of value-based financial governance frameworks and the broader application of technological integration in various administrative contexts. Keywords: Financial transparency- Corruption prevention- SOGHRIC system- Local governance- Accountability. Share Link | Plain Format | Corresponding Author (Muhammad Ridhwansyah Pasolo)

142	Public sector accounting	ABS-170
BUSINESS PROCESS REENGINEERING AND ACCOUNTING MANAGEMENT PRACTICES OF INDONESIAN PUBLIC HOSPITAL: THE UPPER-ECHELON PERSPECTIVE Made Aristia Prayudi, I Gede Agus Pertama Yudantara, Lucy Sri Musmini, & I Putu Gede Diatmika Universitas Pendidikan Ganesha Abstract Purposes: This study investigates how Indonesian public hospital top management teams (TMT) decide on business process reengineering (BPR) implementation and performance measurement systems (PMS) design as a part of their management accounting practices. It addresses gaps in understanding the impact of TMT characteristics on PMS design diversity in supporting BPR implementation and explores the dynamic nature of regional public hospitals, emphasizing the need for effective decision-making processes to optimize healthcare service delivery amidst institutional changes. Methods: This qualitative study conducted semi-structured interviews with 13 TMT members from four hospitals in Indonesia, supported by document analysis. Results: The study found that successful BPR interventions include service integration, staff role changes, and process streamlining, enhancing efficiency and patient care. Furthermore, TMT members prioritize financial and non-financial measures differently, leading to tensions in PMS designation, reflecting the struggle between cost-cutting and quality care. Additionally, directors with medical backgrounds play a crucial role in balancing healthcare priorities. Conclusion and suggestion: This study underscores the importance of socio-demographic characteristics, particularly educational background, in shaping strategic decision-making within top management teams. Keywords: business process reengineering- performance measurement systems design- public hospital- the upper-echelon perspective- management accounting Share Link | Plain Format | Corresponding Author (Made Aristia Prayudi)

143	Public sector accounting	ABS-173
Factors Affecting the Quality of Local Government Financial Reports in Maluku Province Ali Amin Kalau (a*), Ardianto (b) a) Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia. *ali.amin.kalau-2021[at]feb.unair.ac.id b) Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia Abstract Purposes: This study aims to evaluate the factors influencing the quality of local government financial reports (LKPD) in Maluku Province, focusing on the implementation of the Government Internal Control System (SPIP), Government Accounting Standards (SAP), and the risk management process. Methods: This research is quantitative research using a survey method, where primary data is collected through distributing questionnaires. The sampling technique used was saturated sampling involving 68 respondents. Data were analyzed using Multiple Linear Regression techniques with SPSS software. Result: The research findings indicate that the implementation of SPIP, understanding of SAP, and the application of risk management processes have a significant positive effect on the quality of the local government financial reports in the Maluku Province Conclusion and Suggestion: These findings emphasize the importance of implementing internal control systems, understanding accounting standards, and effective risk management to improve the quality of local government financial reports. It is recommended that local governments conduct more training and outreach programs to strengthen employee understanding of SPIP and SAP and management risk processing. Additionally, periodic evaluations of the effectiveness of existing policies should be carried out to adapt to evolving needs. Keywords: Quality of Local Government Financial Reports, Government Internal Control System, Government Accounting Standards, Risk Management Process Share Link | Plain Format | Corresponding Author (Ali Amin Kalau)

144	Risk management	ABS-116
A BCM^s New Approach for Port Business Continuity During the Covid-19 Pandemic: Integrated Risk and Impact Analysis with Proactive Action Plan EKO HARIYADI Budiyanto, Danang Cahyagi, Raja Oloan Saut Gurning & Trika Pitana a President Director of PT Prima Multi Terminal, Indonesia b Department of Mechanical Engineering, Politeknik Negeri Batam c Department of Marine Engineering, Institut Teknologi Sepuluh Nopember Abstract The BCM^s new approach to the research has been applied to disruption at ports that occurred in Indonesia, with a case study of port disruption during the Covid-19 pandemic. Based on the application in the case study, it was concluded that the new approach of BCM procedure could be applied and obtained measurable results in the risk assessment analysis, business impact analysis, risk mapping, proactive action, and BCM strategy. In implementing the BCM in the Covid-19 pandemic, the three risks caused 80% disruptions. Such staff/employees inspected by Covid-19, a reduction in the number of employees, and the communication system failure between operators. The disruption due to Covid 19 caused a decline in employee productivity on a catastrophic scale, since the decrease in international container volume from the previous year. Quick responses and decisions, adaptation, collaboration & innovation with maritime stakeholders are the key to the success of port operations while securing health and safety aspects as recommended by the World Health Organization and the National Task Force for Covid-19 in Indonesia. Proactive action and strategy during the pandemic were also successfully explored through several stages, including recovery point objective (RPO), recovery time objective (RTO), and maximum allowance outage (MAO) from emergency response, early-stage recovery, operations with exceptions, and restoration. Keywords: Business Continuity Management, Port Service, Risk Assessment, Business Impact Analysis, Risk Map, Proactive Action Share Link | Plain Format | Corresponding Author (Eko hariyadi Budiyanto)

145	Strategic management	ABS-10
Sourcing and procurement of raw materials in a circular economy business model. Puti Sinansari*, Jaroslaw Korpysa Institute of Management and Quality Doctoral School of University of Szczecin Cukrowa 6, Szczecin 71-004, Poland Abstract In order to address the environmental concerns, it is essential that we adopt a transformative approach towards a sustainable circular economy. This entails prioritizing resource efficiency, minimizing waste, and optimizing the length and utilization of material loops. Circular economy (CE) necessitates a cooperative effort among enterprises, with stakeholders playing a crucial role in the implementation of CE-based business models. One component of CE is material procurement, which involves prioritizing materials that utilize renewable energy during the production process. Conducting a life cycle assessment involves measuring the environmental impact of a product from the extraction of raw materials to its usage by consumers, with the aim of prolonging the product^s lifespan. Maximizing the efficiency of material substitution and process sector linking to avoid excessive usage of materials. The utilization of primary resources and recycled materials remains a quandary for enterprises, as each possess distinct merits and drawbacks, particularly in the context of the CE. Therefore, this study aims to analyze how the correlation between raw material variables and the company^s business mode with the concept of circular economy. Measurements were carried out quantitatively on 100 companies in Indonesia that have a circular economy vision in their business model. The results of this study are that the source and procurement of raw materials support the company^s efforts in implementing a circular economy, but this is still constrained in terms of finance, availability of resources and people^s purchasing power for products. Keywords: Raw Material, Circular Economy, Business Model Share Link | Plain Format | Corresponding Author (Puti Sinansari)

146	Strategic management	ABS-27
Advancing the Pursuit of UN-SDGs: Initiatives of PLCs under the Property Sector in the Philippines Janice Alfonso De La Salle University Abstract This research investigates the sustainability initiatives of selected Publicly Listed Companies (PLCs) in the Philippines under the property sector, focusing on their contributions to the United Nations Sustainable Development Goals (SDGs), particularly SDG 8 (Decent Work and Economic Growth) and SDG 11 (Sustainable Cities and Communities). The study involved mapping the sustainability programs aligned with the 17 UN SDGs and assessing their integration into corporate vision-mission statements. The study is anchored on the theories of sustainable development and humanistic management- it also adopts a descriptive and exploratory research design with a qualitative archival method approach. Purposive sampling was utilized to select the companies meeting the criteria set, and through the content analysis of the firm^s 2022 Sustainability Reports and Annual Reports, it was found that 80% of the subject companies articulated the essence of Sustainable Development Goals in their vision and mission statements. The sample corporations have implemented an average of 9 SDGs and 94% of the UN Sustainable Development Goals were implemented through one of the initiatives of the five companies. The research also confirmed the propositions that the selected PLCs in the Property sector of the Philippine Stock Exchange have implemented specific sustainability programs that contribute to the promotion and attainment of SDG 8 and SDG 11. The study^s findings contribute to the ongoing discourse on sustainable development and the role of the property sector in achieving the UN SDGs. The study recommends the presence of a collaborative effort to document the achievement of both the state and the corporate sectors in the SDGs as well as the possible articulation of the targets and indicators for the business sectors to prevent ambiguity. For future research, it is suggested to increase the sample size and to include non-listed/privately owned companies from other industries. An impact study as well as a mixed method approach were also recommended. Keywords: Sustainable Development, United Nations Sustainable Development Goals, Decent Work and Economic Growth, Sustainable Cities and Communities Share Link | Plain Format | Corresponding Author (Janice Alfonso)

147	Strategic management	ABS-79
GREEN INNOVATION AND ITS IMPACT ON SUSTAINABLE BUSINESS PERFORMANCE: A CONCEPTUAL FRAMEWORK Tengku Firli Musfar Management Department, Faculty of Economic and Business, Universitas Riau Abstract ABSTRACT Purpose: This study aimed to establish a comprehensive definition of green innovation, addressing the existing gap in the literature where a unified understanding of the concept has been lacking. The study explored how green innovation has been conceptualized and identified inconsistencies in its definition and scope in previous research. Method: To address this issue, the study employed a comparative analysis of various definitions and related variables of green innovation. The analysis was conducted to evaluate their impact on achieving sustainable business performance, offering a detailed examination of how different definitions influence organizational outcomes. Results: This study indicated significant variability in how green innovation has been defined across prior research. This variability was shown to have implications for sustainable business performance, highlighting the need for a clearer, more consistent conceptual framework to better guide organizations in their sustainability efforts. Conclusion and Suggestions: The study contributes to the theoretical framework of green innovation by presenting a more robust and comprehensive definition. It also identifies additional variables that support improved organizational sustainability outcomes, offering a clearer pathway for organizations aiming to enhance their sustainable business performance. The findings suggest that future research should focus on refining green innovation concepts to better align with practical sustainability goals. Keywords: Green Innovation, Sustainable Business Performance. Share Link | Plain Format | Corresponding Author (Tengku Firli Musfar)

148	Strategic management	ABS-130
BUSINESS STRATEGY AND SALES PERFORMANCE ON PLANT-BASED RESTAURANT: AN EXPLORATION OF MEDIATING VARIABLE Bornok Situmorang (a), Noorlailie Soewarno (b*), Hamidah (c) a,b,c) Accounting Science Doctoral Program, Faculty of Economics and Business, University of Airlangga *) noorlailie-s[at]feb.unair.ac.id Abstract Purposes: This research examines business strategies and other factors that support sales achievement in plant-based restaurant. It is crucial because the plant-based restaurant continues to grow. Many studies on plant-based restaurant innovations are linked to health and environmental sustainability and studies linking them to economics and business have yet to be thoroughly examined. Methods: We use mixed methods with Exploratory Sequential Mixed Method Design. The results of the first stage (qualitative) are empirically tested in the second stage (quantitative) to produce comprehensive conclusions. Qualitative studies use thematic analysis, while quantitative studies use multiple linear and path analyses. Results: The qualitative study produced a conceptual framework, namely that organizational agility is an antecedent to sales performance and a mediator in the impact of innovation, marketing, and low cost strategies on sales performance. Quantitative studies prove empirically that innovation strategy, marketing strategy and organizational agility significantly affect sales performance. In contrast, a low cost strategy does not significantly affect sales performance. In addition, the results of the mediation test show that, empirically, organizational agility mediates the influence of innovation strategy and marketing strategy on sales performance but does not mediate the influence of low cost strategy on sales performance. Conclusion and suggestion: This research provides an overview of the dominant strategies to achieve sales performance in Indonesia^s plant-based restaurant. In addition, this research contributes to filling the gap in the literature on plant-based food and beverage innovation linked to economics and business. Keywords: plant-based restaurant- sales performance- innovation strategy- marketing strategy- low cost strategy Share Link | Plain Format | Corresponding Author (Bornok Situmorang)

149	Supply chain management	ABS-33
Green Supply chain Management, Green Innovation and Firm Performance: The role of Gender Diversity Jose Septian Amaral(a), Maya Novitasari(b), Muhammad Agus Sudrajat(b) Universitas PGRI Madiun Abstract Purposes: This study aims to examine the impact of green supply chain management and green innovation on firm performance, as well as to determine whether gender diversity can moderate the effects of green supply chain management and green innovation on firm performance. Methods: This study is a quantitative research that employs Hayes^ Macro Model 1 to examine the relationships among the variables. The data were tested using SPSS23 Results: The results of the analysis showed that green supply chain management and green innovation have a negative impact of green supply chain management and green innovation on firm performance. Moreover, gender diversity moderates the relationship between green supply chain management, green innovation, and firm performance. Conclusion and suggestion: The implementation of green supply chain management and green innovation requires government support to positively influence firm performance. This is because companies often face substantial costs and the challenge of establishing a market share for their eco-friendly products. Furthermore, gender diversity has the potential to moderate the relationship between these practices and firm performance. Future studies can apply other green-related aspects and performances. Keywords: Green supply chain management, Green Innovation, Firm Performance, Gender diversity Share Link | Plain Format | Corresponding Author (Jose Septian Amaral)

150	Sustainability accounting	ABS-1
Sustainability viewed from Netnography Lusy (a) Anak Agung Gde Satia Utama (b*) a) Student of the Doctoral Program in Accounting, Airlangga University and Lecturer at Universitas Katolik Darma Cendika Surabaya b) Lecturer at Department of Accounting, Airlangga University Faculty of Economics and Business, Surabaya, Indonesia * gde.agung[at]feb.unair.ac.id Abstract 277 Keywords: NVivo, Netnography, Natural Resource-Based View, Signaling Theory Share Link | Plain Format | Corresponding Author (Lusy Lusy)

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