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61	Financial accounting	ABS-162
LEAN AGAINST THE WIND : EXAMINATION ON ECONOMIC POLICY UNCERTAINTY, REAL EARNINGS MANAGEMENT, AND MARKET COMPETITION Yeni Januarsi and Fauji Sanusi Universitas Sultan Ageng Tirtayasa Abstract Purposes: This paper investigates the lean against the wind theory in emerging market by examining the effect of economic policy uncertainty (EPU) on manager behavior engaging real earnings management (REM). In addition, current study also examines how market competition effects the link between EPU and Real Earnings Management (REM) in Indonesia. Methods: Current study use cross-sections times-series pooled ordinary least squares clustered by year to examine the proposed hypothesis, employing 1800 firm-year observations from Indonesian listed firms between 2012 to 2020 Results: This study finds that EPU is positively linked with REM, implying that managers engage in more REM when confronted with negative economic conditions induced by EPU, and providing support to the lean against the wind theory in less developed markets. This study additionally revealed that the favorable relationship between EPU and REM is more pronounced in firms operating in more competitive markets. From the supplementary analysis, current study finds consistent result with the analysis, EPU encourages managers to perform more REM for both income-increasing and income-decreasing firms. Finally, positive relationship between EPU and REM differs depend on information environment and politically sensitive industry. This finding holds for a variety of robustness tests. Conclusion and suggestion: Undervaluation condition induces manager to engage more bias information in emerging market firms, reducing the quality of financial statement. Current study suggests that the users of financial statement should aware that the reporting earnings figures presented in financial statement could have been inflated or deflated as the result from fluctuate macroeconomic policy condition. Keywords: Economic policy uncertainty (EPU), lean against the wind theory, market competition, emerging market, real earnings management (REM). Share Link | Plain Format | Corresponding Author (Yeni Januarsi)

62	Financial accounting	ABS-165
THE ROLE OF GROWTH OPPORTUNITY IN SHAPING REAL-EARNINGS MANAGEMENT AND ASYMMETRIC COST BEHAVIOR Agus Sholikhan Yulianto (a)- Pujiharto (b) a) Accounting Department, Faculty of Economics and Business, University of Sultan Ageng Tirtayasa b) Accounting Department, Faculty of Economics and Business, Diponegoro University Abstract ABSTRACT Purposes: This study investigated the role of internal and external information regarding the growth opportunity in shaping sticky costs and the role of earnings management that limits this action. Methods: This research is a quantitative study that applies the panel data regression to analysis the role of macroeconomics variables regarding opportunities to grow on the real-earnings management and asymmetric cost behavior. Results: The regression panel data analysis demonstrated the positive influence delta expected national economic growth on cost stickiness, in contrast to sales growth, real-earnings management & its components, which influenced the cost stickiness negatively. Interaction between sales growth and delta expected national economic growth influences the sticky cost negatively, which implies the internally developed information domination over the external. Conclusion and suggestion: This work proved that both the internally generated and the externally processed information are crucial factors influencing managers^ decisions to enter or delay a specific action. However, this paper also ascertained that information close to the internal experience and capabilities provides a higher relevance Keywords: Cost stickiness, real-earnings management, expected national economic growth Share Link | Plain Format | Corresponding Author (Agus Sholikhan Yulianto)

63	Financial accounting	ABS-171
IMPACT OF PROFITABILITY, SALES GROWTH, COMPANY SIZE, AND INTEREST RATES ON TECHNOLOGY SECTOR STOCK PRICES (2021-2023) Ayu Putri Name Alicia, I Made Deby Triaska Putri, & Sunitha Devi Universitas Pendidikan Ganesha Abstract Purposes: This study aims to examine the impact of profitability, sales growth, company size, and interest rates on stock prices of companies in the technology sector from 2021 to 2023. Methods: The research uses secondary data collected from the official websites of the Indonesia Stock Exchange and Bank Indonesia. A quantitative analysis approach was employed, using multiple linear regression analysis and the coefficient of determination with the help of SPSS 26. The sampling technique used was purposive sampling, resulting in a sample size of 66 companies. Results: The results show that profitability, as measured by Return on Equity (ROE), and sales growth have no significant effect on stock prices. However, company size has a positive and significant effect on stock prices, while interest rates have a negative and significant effect on stock prices. Conclusion and suggestion: The study concludes that while profitability and sales growth do not influence stock prices in the technology sector, company size and interest rates play significant roles. It is suggested that companies focus on managing their size and consider the effects of interest rates on their stock prices, while investors should be mindful of these factors when making investment decisions. Keywords: profitability, sales growth, company size, interest rates, stock prices Share Link | Plain Format | Corresponding Author (Made Aristia Prayudi)

64	Financial management	ABS-59
CARBON TAX IMPACT SIMULATION: CARBON EMISSIONS ANALYSIS BEFORE AND AFTER IMPLEMENTATION IN INDONESIA Andewi Rokhmawati, Vita Sarasi, Yusni Maulida, Ando Fahda Aulia, Lailan Tawila Berampu Universitas Riau, Universitas Padjadjaran, Universitas Riau, Universitas Riau, Universitas Riau Abstract This study delves into the impact of implementing a carbon tax in Indonesia by comparing scenarios where the tax is applied and where it is not. Using a system dynamics (SD) model integrated with the STIRPAT model, the research simulates the effects of an IDR 30 per kg CO2e carbon tax on the country^s carbon emissions. The STIRPAT model is a widely used tool in environmental research that analyzes the impact of population, affluence, and technology on environmental degradation. The goal is to show how effective carbon tax policies might be in cutting emissions and helping Indonesia move closer to its environmental targets. The results show a noticeable difference in carbon emissions between the scenarios with and without the tax. Specifically, emissions are much higher when the carbon tax is not in place, highlighting the tax^s significance as a critical component in emission reduction strategies. Statistical analyses back up these findings, showing that the carbon tax is crucial in encouraging lower emissions by making carbon-heavy activities more costly. The study emphasizes the importance of continually refining and expanding carbon tax measures, as it is an ongoing process that will be vital for Indonesia to meet its broader environmental and economic goals, including its commitments under international climate agreements. In conclusion, implementing the IDR 30 carbon tax is a significant beginning in achieving Indonesia^s sustainability goals. Cutting emissions and using cleaner energy can help the country grow without harming the environment. This makes it clear that leaders should improve the carbon tax to fight climate change better while also helping Indonesia develop in the long run. Keywords: Carbon Tax, Carbon Emission, Comparative Analysis, System Dynamics, STIRPAT Share Link | Plain Format | Corresponding Author (Andewi Rokhmawati)

65	Financial management	ABS-99
Intellectual Capital to Enhancing Sustainable Financial Performance: The Mediating Role of Green Finance Eka Indriyani MS (a*), Syamsu Alam (b), Abdul Razak Munir (c) a) Management Department, Alauddin State Islamic University, Makassar, Indonesia *eka.indriyani[at]uin-alauddin.ac.id b,c) Management Department, Hasanuddin University, Makassar, Indonesia Abstract Sustainable economic development is a strategy to address the challenges of climate change and pollution and create competitive advantages. Companies are becoming more conscious of how crucial it is to implement cutting-edge sustainable practices to attain environmentally conscious economic growth. To accomplish sustainable development objectives, intellectual capital is essential to implementing sustainable finance. Its experience, knowledge, and expertise can be used to establish a robust infrastructure and foster innovation. This study aims to examine how intellectual capital is impacted by green finance as a mediator in attaining sustainable financial performance. The analytical method used in this study is SEM-PLS with purposive sampling. The selected sample includes 25 companies listed on the Indonesia Stock Exchange. The results showed that applying green finance can play its role as a mediator. This is evidenced by the support of environmentally friendly practices, risk management, capital allocation for the green industry, and the application of environmental standards in company reports. The contribution of this study requires the integration of sustainability aspects in financial decisions to achieve sustainable financial performance. Keywords: Intellectual Capital- Green Finance- Sustainable Financial Performance Share Link | Plain Format | Corresponding Author (Eka Indriyani MS)

66	Financial management	ABS-135
CEO Overconfidence: Systematic Literature Review Ita Ukhtianti Qanitah Universitas Airlangga Abstract Purpose - This paper aims to systematically review and synthesize existing research about overconfidence behavior of firm CEO and examines the findings to elucidate the measurement, antecedents, impact, and consequences associated with CEO overconfidence. Design/methodology/approach - This paper cover the research about CEO overconfidence from 2014-2023, using Boolean research searches on the Scopus databases to extract 77 papers. Findings - It was found that the measurement of CEO overconfidence is still dominated by option and press-based measures based on Malmendier and Tate (2005). CEO overconfdence affects various aspects, both financial and non-financial. From 77 articles, the most studied are related to its influence on capital structure, especially leverage. The effect of CEO overconfidence on risk is also widely studied, such as risk taking, default risk, corporate failure, CEO turnover, bank insolvency, and systematic risk. In addition, the influence of CEO overconfidence in finance also includes investment, mergers and acquisitions, tax. The influence in nonfinance policies includes human capital. Consequence of CEO overconfidence is firm performance and value. CEO overconfidence in firms is negatively related to performance and thus significantly reduces the levels of a firm^s total profitability. Conversely, the presence of CEO overconfidence in the firm can increase firm value. Research limitation/implications - The limitation of this research is that it only uses the Scopus database. Future research can add databases, such as Web of Science so that it is likely to get different results. Originality/value - While there has been extensive about CEO overconfidence, no coherent framework. This study fills this gap by building a framework that identifies measurement, antecedents, impact, and consequences associated with CEO overconfidence. Keywords - CEO Overconfidence, capital structure, risk, investment, firm performance, firm value. Paper type - Systematic Literature Review Keywords: CEO Overconfidence, capital structure, risk, investment, firm performance, firm value. Share Link | Plain Format | Corresponding Author (Ita Ukhtianti Qanitah)

67	Financial management	ABS-139
DEBT DIVERSIFICATION AND FIRM VALUE WITH ASSET TURNOVER RATIO AS MODERATING VARIABLE chorry sulistyowati, Gilang Hanggara faculty of business and economy, airlangga university Abstract This research examined the effect of debt diversification on Firm Value with asset turnover ratio (ATR) as moderating variable. This research also uses firm size and leverage as control variables. The testing technique used in this research is multiple linear analysis and moderated regression analysis (MRA) with a total of 342 observations, in manufacture companies listed on the Indonesia Stock Exchange during 2017 - 2021. In this research, the dependent variable used is firm value which is proxied by Tobin^s Q, the independent variable is debt diversification which is proxies by Herfindahl Hirschman Index (HHI), and the moderating variable is asset turnover ratio (ATR). The result of this result show that debt diversification has a significant negative effect on Tobin^s Q. Asset Turnover Ratio (ATR) does not moderate effect HHI on Tobin^s Q. Keywords: Herfindahl Hirschman Index (HHI), Asset Turnover Ratio (ATR), and Moderated Regression Analysis (MRA) Share Link | Plain Format | Corresponding Author (CHORRY SULISTYOWATI)

68	Halal industry	ABS-6
Implementasi Ekosistem Halal: Studi Empiris Pengukuran Kinerja Sertifikasi RPU dalam mewujudkan Halal Industry Indonesia 2024 di Kabupaten Jember Moh Adenan*, Umi Cholifah, Susanti Prasetiyaningtiyas, Ririn Irmadaryani, Deasy Wulandari, N. Ari Subagio, Fajar Wahyu Prianto University of Jember, Jl, Kalimantan No.37 Jember 68121, East Java Indonesia Abstract This research focuses on the development of the halal ecosystem in Jember Regency, specifically in measuring and improving the performance of poultry slaughterhouse (RPU) certification to support Indonesia^s Halal Industry 2024. Employing a mixed-methods approach with an explanatory sequential design, the study begins with qualitative methods through in-depth interviews and focus group discussions (FGDs) involving various stakeholders such as academics, the Ministry of Religious Affairs, Halal Slaughtermen (Juleha), the Livestock Service, and RPU business operators. The collected data is quantitatively analyzed using Radar (Web Chart) and SWOT Matrix analysis tools. The research findings indicate that the performance of halal certification in Jember Regency falls short of the expected targets, hindered by various challenges in implementing the halal ecosystem, including a lack of information transparency, insufficient availability of halal slaughtermen, limited slaughtering facilities, and the absence of issued halal certificates despite meeting requirements. The FGDs also revealed challenges in meeting halal standards and the importance of strategies for developing the halal industry in Jember. This research provides strategic recommendations for improving the performance of RPU certification, emphasizing the need for enhanced information transparency, accelerated certification processes, and increased collaboration among institutions. These improvements are crucial to ensure the availability of halal meat that meets standards and supports the achievement of Indonesia^s Halal Industry 2024 targets. Keywords: Halal Ecosystem, Performance of poultry slaughterhouse, Chicken Slaughter housing Share Link | Plain Format | Corresponding Author (Moh Adenan)

69	Halal industry	ABS-7
The Effect of Halal Logo and Social Media on Consumers Intention to Purchase Korean Food in Malaysia Riayati Ahmad, Anis Syahida Abd Khader Talib Faculty of Economics and Management Universiti Kebangsaan Malaysia Abstract This study aims to identify the impact of halal logos and social media on consumers^ intentions to buy at Korean food premises in Malaysia. Using the extended theory of planned behavior, the study focuses on consumer behaviour based on 180 responses collected in Malaysia. The data was collected through a questionnaire consisting of six constructs. The data was analysed using a multiple linear regression analysis. The results show that only the attitude factor had a significant relationship with purchase intention, while other factors such as subjective norms, behavioral control, the halal logo, and social media did not show a significant effect. This study contributes to helping marketers and entrepreneurs involved in the Korean food market formulate more strategies for attracting Muslim consumers towards Korean food, as well as helping to further revitalise Malaysia^s halal food industry and make Malaysia a country rich with multi-international halal cuisines. Keywords: Halal, Social Media, Consumers, Foods Share Link | Plain Format | Corresponding Author (Riayati Ahmad)

70	Halal industry	ABS-19
Waqf for Financing Halal Supply Chain in Islamic Boarding School Ida Wijayanti (a*), Muhamad Nafik Hadi Ryandono (b), Ari Prasetyo (c), Irham Zaki (d), Achsania Hendratmi (e), Ahmad Fadlurrahman Bayuny (f), Akhmad Kusuma Wardhana (g) a, b, c, d, e, f) Islamic Economics Department, Faculty of Economics and Business, Universitas Airlangga, Indonesia *ida.wijayanti[at]feb.unair.ac.id g) Faculty of Environmental Management, Prince of Songkla University,Hatyai Campus, Thailand Abstract Purpose: Islamic Boarding school becomes a leading institution that could be a halal supply chain hub in Indonesia. By the emerging Islamic boarding school^s business in upstream and downstream of halal chicken meat productions also many opportunities of waqf. It is known that waqf could support halal supply chains in Indonesia^s Islamic boarding school. The purpose of this study is to build a model of halal supply chain in Islamic boarding school and investigate what are the key success factors. Method: The study applied multiple case studies in three different islands in Indonesia. The objects of multiple case study are a large Islamic boarding school in Indonesia that had halal chicken farm and slaughterhouse for years. The proposition of this study is that waqf could be a source of funds for Islamic boarding schools to optimize the halal supply chain for halal chicken meat stock in Indonesia. Findings: The results showed that Islamic boarding schools are proven to be suitable halal supply chain hubs in Indonesia. The farming and slaughtering business that is supported by waqf could increase income and empower human resources in Islamic boarding schools. On the other hand, stocks could decrease inflation of halal meat prices in surrounding each area. The key factors that influence the success of halal supply chains in Islamic boarding schools are also discussed in this research. Originality: This study is empirical research to determine how waqf based halal meat supply chains in Islamic boarding schools could be captured. The findings provide fresh insights into the detailed deepening on key factors influencing the success of halal supply chain process in Islamic boarding schools. Keywords: Halal Supply Chain, Islamic Boarding School, Waqf Share Link | Plain Format | Corresponding Author (Ida Wijayanti)

71	Halal industry	ABS-40
Determinants of the Intention to Purchase Halal Food Online in Indonesia: An Integration of the Unified Theory of Acceptance and Use of Technology (UTAUT) and the Theory of Planned Behavior (TPB) Nurrizka Puji Lestari (a), Abd. Wahab (a), Tika Widiastuti (a) (a) Airlangga University Abstract This study aims to analyze the factors influencing the intention to purchase halal food through online platforms among Generation Z in Indonesia. The research utilizes data from 145 respondents, analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that facilitating conditions and social influence do not significantly affect attitudes, although social influence does significantly impact intention. Performance expectancy significantly affects both attitude and intention, while effort expectancy significantly affects attitude but not intention. Overall, attitude significantly impacts intention. Based on these findings, Shopee Barokah should enhance performance expectations by emphasizing tangible benefits, such as the ease of finding halal food and high product quality, and by optimizing the user interface to facilitate the purchasing process. Additionally, referral programs and reviews from influencers should be enhanced to leverage the significant social influence on purchase intention. Optimizing infrastructure and technology, such as responsive customer service and secure payment methods, is also crucial to increase Generation Z^s intention to shop on the platform. Keywords: Halal Food- TPB- UTAUT Share Link | Plain Format | Corresponding Author (Nurrizka Puji Lestari)

72	Halal industry	ABS-53
EXPLORING THE ECONOMIC BENEFITS OF HALAL INDUSTRY IN INTERNATIONAL TRADE Muhammad Cholil, Muhammad Faizul Mamdu, Disca Aprilinda Cipto, Tanza Dona Pertiwi, Sri Herianingrum Universitas Airlangga Abstract In recent years, the halal industry has experienced rapid growth, driven by the increasing global Muslim population, creating significant opportunities within the global halal supply chain. Maximizing the contribution of Indonesia^s halal products to the global market can bolster the national economy. Muslim spending rose from US-1.62 trillion in 2012 to US-2.29 trillion in 2022 and is projected to reach US-3.1 trillion by 2027, with an annual growth rate of 4.8%. Indonesia, with the largest Muslim population, has a significant opportunity to influence the global halal market. Therefore, this study aims to explore strategies for developing Indonesia^s halal industry to play a significant role in international trade. Using a descriptive-qualitative approach through a literature review, this research outlines the development of a national economy based on local wisdom and industry. To enter the global halal market, Indonesia needs to maximize the development of specific sectors. To promote rapid growth and balance in global trade, core halal industries (food, beverages, pharmaceuticals, cosmetics) and emerging industries (fashion, creative economy) can have a significant impact. This study provides a recommended model for developing a competitive global halal market. This research is relevant to halal industry stakeholders, including government agencies, practitioners, and academics, in order to achieve Indonesia^s goal of leading the global halal industry Keywords: Halal Industry, Halal Products, National Income, International Trade Share Link | Plain Format | Corresponding Author (Muhammad Cholil)

73	Halal industry	ABS-102
THE INFLUENCE OF RELIGIOSITY AND HALAL CERTIFICATION ON THE PURCHASE INTENTION IN HALAL RESTAURANT IN PALANGKA RAYA CITY WITH ATTITUDE AS AN INTERVENING VARIABLE Reza Raihansyah, Vivy Kristinae, Ani Mahrita Faculty Economics and Business, University of Palangka Raya Abstract Indonesia is one of the countries with the largest Muslim population in the world, which has led to the rapid growth of the halal industry. However, research on this halal industry is still relatively scarce. This study aims to gain a deeper understanding of the factors influencing consumers^ purchasing interest in halal food, specifically in halal restaurants in Palangka Raya, Central Kalimantan, to fill the gap in related research. This research employed a quantitative method with a sampling technique using the Lemeshow approach, resulting in a sample size of 100 respondents. The collected data was then processed using SmartPLS. The research results showed that religiosity, halal certification, and attitude had a positive and significant influence on purchase intention. Religiosity had a positive and significant impact on attitude, while halal certification had a positive but insignificant impact on attitude. Furthermore, in the mediation test, attitude was able to mediate the influence between religiosity and purchase intention but failed to mediate the relationship between halal certification and purchase intention. In conclusion, religiosity, halal certification, and attitude are among the factors that significantly influence the increasing purchase intention in halal restaurants in Palangka Raya. Therefore, halal restaurants should pay attention to these three variables to maintain or increase consumers^ purchase intention in halal restaurants in Palangka Raya. Keywords: Religiosity, Halal Certification, Attitude, Purchase Intention Share Link | Plain Format | Corresponding Author (Reza Raihansyah)

74	Halal industry	ABS-172
INTENTION TO BUY HALAL COSMETICS PRODUCTS THROUGH E-COMMERCE INTEGRATED WITH SOCIAL MEDIA AMONG GENERATION Z Najmudin (a), Syihabudin (b), Mazumi (c), Sujai (d), Elif Pardiansyah (e) Islamic Economics Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa Abstract Purposes: This study aims to analyze the factors that influence Muslim Generation Z^s intention to purchase halal cosmetics through e-commerce integrated with social media. Methods: This study uses a quantitative approach to examine Generation Z^s intention to purchase halal cosmetic products through e-commerce integrated with social media. Respondents are Generation Z individuals born between 1997 and 2012. Data were collected through an online questionnaire with variables such as perceived ease of use (PEU), perceived usefulness (PU), electronic word of mouth (eWOM), social media promotion (SMP), attitude (ATT), and purchase intention (INT). The analysis used Structural Equation Modeling (SEM) to test the relationship between variables and identify the factors influencing Generation Z^s intention to purchase halal cosmetic products. Conclusion and suggestion: Attitude and social media promotion both have a significant positive influence on the intention to buy halal cosmetics through e-commerce integrated with social media. Social media promotion also positively influences attitude. However, eWOM has a positive but insignificant effect on purchase intention. Variables such as perceived ease of use, perceived usefulness, and eWOM negatively and insignificantly impact attitude, and both perceived ease of use and usefulness negatively and insignificantly influence purchase intention. Attitude mediates the relationship between social media promotion and purchase intention but does not mediate the relationship between perceived ease of use, usefulness, eWOM, and purchase intention. Suggestion: To increase the intention to purchase halal cosmetics via e-commerce, businesses should focus more on enhancing social media promotion and customer attitudes. eWOM strategies might require reevaluation, and simplifying the user interface could increase perceived ease of use and usefulness, potentially increasing purchase intention Keywords: Attitude, eWOM- Halal Cosmetic- Intention to buy- Theory of Acceptance Model, Share Link | Plain Format | Corresponding Author (Najmudin Najmudin)

75	Human resources management	ABS-5
Please Just Try to Submit This Sample Abstract Edgar Chang (A*), David Jose (B*), Jonathan Eurich Go (C*), Seoung Hong (D*), Philip Jeremy Kua (E*), Janea Lorraine Tan (F*) & Irish Kate Tolentino (G*) * De La Salle University, 2401 Taft Avenue, 0922 Manila, Philippines a) edgar.chang[at]dlsu.edu.ph, b) david.jose[at]dlsu.edu.ph, c) jonathan_eurich_go[at]dlsu.edu.ph, d) seoung_hong[at]dlsu.edu.ph, e) philip_kua[at]dlsu.edu.ph, f) janea_tan[at]dlsu.edu.ph, g) irish_kate_tolentino[at]dlsu.edu.ph Abstract The dynamic nature of the corporate world necessitates a diverse range of skills that align with industry trends, broadening the disparity between education and practical application. Contributing to a pressing problem as traditional educational methods struggle to keep pace with the rapidly evolving environment. Therefore, the study^s main objective is to investigate the relationship between employability factors (i.e., cognitive skills, social skills, technological skills, and leadership skills) and the employability of De La Salle University business students to address the lack of knowledge with regard to the indicators of employability in the Philippine setting. The study employed a primary data collection through an online survey questionnaire consisting of 60 questions for Ramon V. del Rosario College of Business (RVRCOB) students at De La Salle University. A sample size of 100 participants (N = 100) was obtained for a preliminary analysis of the employability factors affecting the employability conditions of RVRCOB students. The primary methodology utilized a partial least squares-structural equation modeling (PLS-SEM) with moderation and mediation modifications to investigate additional effects. A preliminary analysis of spearman correlation complemented the primary methodology by establishing an existing monotonic relationship between the employability factors and employability. The study found that the ordinary PLS-SEM indicated that the frequent interaction related to leadership, social, and technological skills significantly affected employability. However, after dropping several observed variables to increase validity and reliability scores, the PLS-SEM with moderation and mediation exhibited insignificant results in the structural model^s path coefficients, yet some of the path coefficients and indirect effect was statistically significant at the 10% significance level. Keywords: Employability Factors- Skill Development- Marketing Share Link | Plain Format | Corresponding Author (David Jose)

76	Human resources management	ABS-9
The Influence of Leadership Styles on Organizational Performance: An In-depth Review of Existing Literature Zarina(a*), Dr. Ahmad Rizki Sridadi(b). Ajlal Haider(c), Dr. Nasir Ahmad Zargar(d) Department of Management, Faculty of Economics and Business, Airlangga University, Indonesia Abstract This literature study analyzes different leadership styles, including transformational, transactional, situational, and participative, and their effects on organizational outcomes. The study consolidates evidence from various sources to comprehend the impact of these leadership styles on crucial organizational performance domains. Transformational leadership is renowned for its capacity to inspire and drive individuals to surpass expectations, especially in dynamic circumstances that need innovation. Transactional leadership is known for its efficacy in ensuring consistency and adherence, while it may have limitations in fostering creativity. Situational leadership is commended for its capacity to adjust to changing conditions, whereas participative leadership encourages staff engagement, resulting in increased job satisfaction and innovation. The review highlights that the efficacy of each leadership style is contingent upon the company setting, culture, and specific issues encountered. In the end, effective leaders are those who can assess and modify their leadership style to address the changing requirements of their business. Keywords: Leadership Styles, Transformational Leadership, Transactional Leadership, Situational Leadership, Participative Leadership, Organizational Culture Keywords: Leadership Styles, Transformational Leadership, Transactional Leadership, Situational Leadership, Participative Leadership, Organizational performance Share Link | Plain Format | Corresponding Author (zarina Zarina)

77	Human resources management	ABS-29
Eco-Driven HR: A Decade-Long Journey Through the Lens of Bibliometrics Jovi Sulistiawan Department of Management Faculty of Economics and Business Universitas Airlangga Indonesia Abstract With the increasing global focus on environmental sustainability, organizations are under mounting pressure to integrate green practices across all facets of their operations, including human resource management. Despite this growing importance, the adoption and conceptualization of Green Human Resources Management (GHRM) practices remain limited, necessitating a thorough investigation into the field. This study conducts a comprehensive bibliometric analysis of GHRM using the Scopus database, covering publications from 2014 to 2024. The analysis was performed on an initial dataset of 414 documents, which, after rigorous screening, was refined to 356 documents. Utilizing the VOSviewer and Bibliometric package in R, this study provides valuable insights into the evolving landscape of GHRM. The findings reveal critical aspects of GHRM practices, highlighting their current application in organizations, which remains confined to a limited set of HR practices. Furthermore, the research identifies key keywords, influential authors, prominent journals, and the intellectual, conceptual, and social structures that underpin the GHRM domain. This study offers significant contributions for scholars, managers, and policy makers, enabling them to better conceptualize and implement GHRM practices within their organizations. Keywords: GHRM- HR Practices- Sustainability- Environmental management- Sustainable development Share Link | Plain Format | Corresponding Author (Jovi Sulistiawan)

78	Human resources management	ABS-36
The Influence of Reward and Punishment System Toward Job Competencies Mediated by Learning Motivation Nanda Kiswanto (a*), Praptini Yulianti (b) Airlangga University Abstract Human Resource Management (HRM) in the industrial era 4.0 towards 5.0 currently plays a very important role in a company. This study aims to examine the effect of reward and punishment system on learning motivation and job competencies, as well as the effect of learning motivation as a mediating variable. This research was conducted by distributing questionnaires to employees factory 1 grade 5, 6 and 7 (operator level) at PT Petrokimia Gresik, Indonesia with 207 employees as the respondents. Data were analyzed using Structural Equation Modeling (SEM) Partial Least Square (PLS). The results of this study state that reward and punishment system has a significant positive effect on learning motivation, however reward and punishment system has no effect on job competencies. In addition, learning motivation acts as a full mediating variable in mediating the relationship between reward & punishment system and job performance, which later becomes a new finding in this study Keywords: Reward and Punishment System, Learning Motivation, Job Competencies Share Link | Plain Format | Corresponding Author (Nanda Kiswanto)

79	Human resources management	ABS-73
The Influence of Empowerment, Compensation, Work Environment, and Motivation towards Employee Performances in Dinas Perumahan Rakyat dan Kawasan Pemukiman Department of Public Housing and Residential Areas, Madiun City. Tiffany Aulia Widjaya & Karuniawati Hasanah Universitas PGRI Madiun Abstract The aim of this research was to determine the Influence of Empowerment, Compensation, Work Environment, and Motivation towards Employee Performance in Dinas Perumahan Rakyat dan Kawasan Pemukiman Department of Public Housing and Residential Areas, Madiun City. The existing phenomenon shows that the performance of employees of the PSU Division of the Dinas Perumahan Rakyat dan Kawasan Pemukiman Department of Public Housing and Residential Areas, Madiun City is relatively good, and there is an increase value of the Public Service Index and the Community Satisfaction Index each year. However, the communitys assessment needs to improve the employees performances of the PSU Division of the Dinas Perumahan Rakyat dan Kawasan Pemukiman Department of Public Housing and Residential Areas, Madiun City in order to show the insignificant value. The research sample was 114 respondents. The sampling technique was quota sampling. The research method used was a quantitative descriptive analysis using Partial Least Square (PLS) with the SmartPLS version 4.1.0.4 program. The test results on the empowerment variable positively and significantly affect employee performance. However, compensation, work environment, and motivation variables do not significantly affect employee performance. F-count results show that empowerment, compensation, work environment, and motivation variables influence employee performance. Keywords: Empowerment, Compensation, Work Environment, Motivation, Employee Performance. Share Link | Plain Format | Corresponding Author (Tiffany Aulia Widjaya)

80	Human resources management	ABS-155
Please JuDeterminant of Green Social Capital : Evidence from Hospital Industryst Try to Submit This Sample Abstract Pardiman, Jeny Susyanti, Riza Fikriana Universitas Islam Malang Universitas Islam Malang Sekolah Tinggi Ilmu Kesehatan Kepanjen Abstract This study aims to analyze the role of top management support on green social capital with an employee ecological behavior mediation mechanism in the hospital industry in Indonesia. Quantitative analysis was used for data analysis and questionnaires as a data collection technique were disseminated online using Google Forms to 442 employees with random sampling techniques. Data analysis using SEM-PLS with the help of SmartPLS application. The results found that top management support had a significant effect on green social capital. Furthermore, top management support have a significant effect on employee ecological behavior. Then employee ecological behavior has a significant effect on green social capital. In addition, employee ecological behavior mediates in part the influence of top management support on green social capital. Keywords: Top management support, employee ecological behavior, green social capital, hospital industry. Share Link | Plain Format | Corresponding Author (Pardiman Pardiman)

81	Islamic capital market	ABS-39
DOES THE ISLAMIC LABEL INDICATE SUPERIOR ESG PERFORMANCE? EVIDENCE FROM SHARIA-COMPLIANT FIRMS IN INDONESIA^S ENERGY SECTOR Azrul Afrillana Awaludin (a*), Yusril (b), Deky Candra (c), Ari Prasetyo (d) Universitas Airlangga Abstract Discussions on sustainability are increasingly prevalent, with Environmental, Social, and Governance (ESG) factors becoming the main benchmark in assessing a company^s performance and commitment to sustainability principles, especially in the extractive industry. This study aims to compare the ESG performance of sharia-labeled and conventional companies in the energy industry and examine the effect of the sharia label on ESG performance. This study is important because sharia-labeled companies are expected to adhere to Islamic values reflected in good corporate governance, demonstrate social responsibility, and participate in environmental conservation. This study uses a quantitative approach with panel data regression techniques, involving financial and non-financial data from companies listed on ISSI and non-ISSI in the period 2016-2023. This study found that sharia companies in the energy sector have lower sustainability (ESG) performance compared to conventional companies, especially in the environmental dimension. The Islamic dummy variable shows a negative effect on ESG performance, while control variables such as total assets, DER, and leverage play an important role in influencing performance. There is no significant difference in the social and governance dimensions between Islamic and conventional companies. This study recommends that Islamic stock index screening include sustainability aspects more comprehensively. Keywords: Islamic Label, ESG Performance, Sharia-Compliant Firms, Energy Sector Share Link | Plain Format | Corresponding Author (Azrul Afrillana Awaludin)

82	Islamic capital market	ABS-43
The Impact of Macroeconomic and Gold Prices on Stock Prices: A Comparative Study of Islamic and Conventional Banks Deky Candra Saputra1, Sulistya Rusgianto2, Azrul Afrillana Awaludin3 1 Islamic Economics Departement, Faculty of Economics and Business, Universitas Airlangga, Surabaya 2 Islamic Economics Departement, Faculty of Economics and Business, Universitas Airlangga, Surabaya 3 Islamic Economics Departement, Faculty of Economics and Business, Universitas Airlangga, Surabaya Abstract In the realm of financial analysis, the intricate relationship between macroeconomic conditions, global gold prices, and stock market performance has garnered considerable attention. As global economic uncertainties persist, a nuanced understanding of how macroeconomic factors influence stock price dynamics becomes increasingly imperative. This research endeavors to scrutinize the impact of inflation, interest rates, and gold prices on the stock prices of both Islamic and conventional banks in Indonesia. Leveraging monthly secondary data spanning from January 2021 to December 2023, the study employs panel data regression analysis employing the Random Effect Model. The findings unveil a significant negative correlation between inflation and Islamic bank stock prices, whereas interest rates exhibit no discernible effect. Conversely, inflation demonstrates a significant positive correlation with conventional bank stock prices, along with interest rates. However, global gold prices fail to exert a significant influence on the stock prices of either Islamic or conventional banks. These results furnish deeper insights into the intricate interplay of macroeconomic factors shaping the stock market performance of Islamic and conventional banks in Indonesia. Keywords: Macroeconomics, Global Gold Prices, Stock Prices, Islamic Banks, and Conventional Banks Share Link | Plain Format | Corresponding Author (Deky Candra Saputra)

83	Islamic capital market	ABS-44
Designing the Equity Portfolio for Optimizing Indonesia Hajj Fund using The Fama French Model Resi Ariyasa Qadri Polytechnic of State Finance STAN Abstract Objective: This study seeks to advance the investment strategy of Indonesia^s Hajj Financial Management Agency (BPKH) by developing an enhanced Fama-French model tailored for constructing Sharia-compliant equity portfolios. The research specifically focuses on stocks listed in the Jakarta Islamic Index (JII), aiming to achieve a balance between risk management and return optimization while adhering to Sharia principles. Method: The research adopts a quantitative methodology, utilizing data extracted from the Bloomberg database. The core of the analysis is the refinement of the Fama-French five-factor model, which has been adjusted to more accurately reflect the characteristics of Sharia-compliant stocks. This refined model is instrumental in identifying both systematic and unsystematic risks, ensuring alignment with the strategic investment goals of BPKH. Results: The study successfully introduces a refined quantitative model that enhances portfolio diversification and optimizes stock selection within the constraints of Sharia compliance. The improved Fama-French model demonstrates effectiveness in identifying and mitigating risks, particularly during periods of market instability such as the COVID-19 pandemic. The results underscore the model^s ability to balance risk and return, while maintaining strict adherence to Sharia principles. Implications: This research offers valuable insights for both BPKH and broader investment communities, presenting a rigorous, data-driven framework for managing Sharia-compliant equity portfolios. The refined model empowers BPKH to make more informed investment decisions, thereby enhancing the potential for return optimization within the boundaries of Islamic finance principles. Additionally, the study contributes to the academic discourse on quantitative methods in Sharia finance, offering a novel perspective on portfolio management in this specialized area. Keywords: Hajj-Fund- Fata-French- Equity- BPKH- Indonesia Share Link | Plain Format | Corresponding Author (Resi Ariyasa Qadri)

84	Islamic capital market	ABS-108
GEOPOLITICAL EFFECT: INVESTOR SENTIMENT AND STOCK RETURNS ADMIST ISRAELI-PALESTINIAN CONFLICT Nurul Fauziyah(a), Hesti Eka Setianingsih(b) and Fuad Hasyim(c) (a) Airlangga University, Indonesia, nurul.fauziyah-2022[at]feb.unair.ac.id (b) Airlangga University, Indonesia, hesti.eka.setianingsih-2023[at]feb.unair.ac.id (c) Airlangga University, Indonesia, fuad.hasyim-2023[at]feb.unair.ac.id Abstract The Israeli-Palestinian conflict is a geopolitical event that could potentially trigger economic uncertainty and volatility in global financial markets. The study aims to determine the level of stability of sharia and conventional stocks during the escalation of the Israeli-Palestinian geopolitical conflict. The approach uses the event study method to investigate market reactions to the Israeli-Palestinian geopolitical conflict. The objects in this study were selected using purposive sampling methods from countries in Southeast Asia. The results show that sharia stock market reactions are more stable in geopolitical turmoil than conventional stock markets. This finding supports the risk as feeling theory, which posits that while investors^ emotions and feelings do influence market reactions, these effects are more controllable in sharia stocks. Keywords: Geopolitical Conflict, Investor Sentiment, Stock Return, Israel-Palestine Share Link | Plain Format | Corresponding Author (Hesti Eka Setianingsih)

85	Islamic capital market	ABS-120
The effect of ESG disclosure and green building policy on stock return between Islamic banks and conventional banks Mega Ayu Widayanti (a) - Sulistya Rusgianto (b) - Hesti Eka Setianingsih (c) Department of Sharia Economics, Airlangga University , Surabaya, Indonesia Abstract The application of dual banking system in a country and the rise of sustainability issues encourage researcher to examine the effect of Environmental, Social, and Governance (ESG) disclosure and green building policy stock returns of banks. Because, both Islamic and conventional banks have an important role in achieving sustainability, especially for Islamic banks as a religious command to realize maqashid sharia. Data referred to 17 Islamic banks and 17 conventional banks from 8 countries (Arab Saudi, Dubai (UAE), Qatar, Kuwait, Malaysia, Indonesia, Pakistan, and Bahrain) in 5 periods between 2018-2022. We used panel least squares with fixed effects (dummy variables) for cross-sections and EViews to process the data. The estimated results show that coefficient variables of environmental, social, governance, and green building policy both in Islamic banks and conventional banks are not statistically significant to the stock return. This study tries to test the non-financial performance such as ESG disclosure and green building policy on stock return of Islamic banks and conventional banks which is still not much studied in Islamic banking. Investors should consider the ESG and green building policy in their investment decision and banking sector need to increase their awareness on implementing ESG and green building policy. Keywords: ESG disclosure- green building policy- stock return- Islamic banks- conventional banks Share Link | Plain Format | Corresponding Author (Mega Ayu Widayanti)

86	Islamic capital market	ABS-166
Analysis of Factors Affecting the S&P/OIC COMCEC 50 Shariah Stock Index with Inflation as Intervening Variable Nani Suhartini Sultan Ageng Tirtayasa University Abstract Purposes: This study investigates the influence of geopolitical risk (GPR), US economic policy uncertainty (US EPU), and WTI oil prices on the OIC COMCEC 50 Shariah stock index. Additionally, it seeks to assess whether inflation acts as a mediator in these relationships. The purpose is to understand how global factors impact the performance of Islamic financial markets and whether inflation is a significant intervening variable. Methods: The research employs a quantitative method using an associative approach. Data was collected through purposive sampling, focusing on key variables over a defined period. Path analysis was used as the primary technique to analyze the relationships between the variables, with inflation considered as the intervening variable. The model tested the direct and indirect effects of GPR, US EPU, and WTI oil prices on the Shariah stock index. Results: The study shows that geopolitical risk (GPR) and US economic policy uncertainty (US EPU) have no significant impact on the OIC COMCEC 50 Shariah Index, with coefficients of 0.748 and 0.888, respectively. However, WTI oil prices have a notable effect on the index, with a coefficient of 0.009. GPR, US EPU, and WTI oil prices also significantly affect inflation, but inflation itself (0.167) does not impact the stock index or mediate the global factors^ effects on it. This suggests that other variables might better explain the index^s movements. Conclusion: The study finds that while global factors like geopolitical risk, US economic policy uncertainty, and WTI oil prices significantly impact inflation, inflation does not effectively mediate the OIC COMCEC 50 Shariah stock index. Other factors likely have a more direct influence on the stock index, highlighting the need to explore additional determinants. Suggestions: Future research should explore other factors that may explain the link between global risks and Islamic stock markets. Policymakers and investors should focus on direct global factors like oil prices, rather than relying heavily on inflation to predict stock movements. Keywords: geopolitical risk, US economic policy uncertainty, WTI oil price, inflation, OIC COMCEC 50 Shariah Index, intervening variables Share Link | Plain Format | Corresponding Author (Nani Suhartini)

87	Islamic entrepreneurship and sociopreneur	ABS-42
Boycotting Israeli Products How Religiosity, Animosity, and Norms Influence Generation Z Syaifullah, Meri Indri Hapsari, Sahrani Universitas Airlangga Abstract This study aims to analyze and discuss the influence of religiosity, animosity, and subjective norms on Generation Z^s intention to boycott products affiliated with Israel in Indonesia during the Israel-Palestine conflict. The research employs a quantitative method using structural equation modeling (SEM) with partial least squares (PLS) analysis. Data were collected through an online questionnaire, with 204 valid responses selected for analysis. All respondents were from Indonesia, belonged to Generation Z, and identified as Muslim. Findings indicate that religiosity influences boycotting intention, animosity, and subjective norms. The study also reveals that animosity and subjective norms affect boycotting intention, along with the mediating effects of animosity and subjective norms on the relationship between religiosity and boycotting intention. Thus, all hypotheses of the study are accepted. These findings contribute theoretically to explaining the relationship between religiosity, animosity, subjective norms, and boycotting intention. Practically, for Generation Z, the research findings raise awareness of humanitarian issues related to the Israel-Palestine conflict, motivate social action, and support peace with a strong foundation. Keywords: Please Just Try to Submit This Sample Abstract Share Link | Plain Format | Corresponding Author (Syaifullah Syaifullah)

88	Islamic entrepreneurship and sociopreneur	ABS-169
THE IMPACT OF ZAKAT OF EMPOWERMENT PROGRAM AND BUSINESS ASSISTANTSHIP ON MUSTAHIQS WELFARE WITH A BUSINESS GROWTH AS A MEDIATING VARIABLE- A SEM-PLS ANALYSIS Isti Nuzulul Atiah, Mohamad Ainun Najib, Ahyakudin, Yuke Putri Azzahra University of Sultan Ageng Tirtayasa Abstract Islam is a religion that teaches justice, and one of its teachings, zakat, has been shown to create opportunities for mustahiqs (zakat recipients) to achieve financial independence with the support of business education. This study explains how these impacts affect the lives of mustahiqs. This research using Structural Equation Modeling approach to investigate the impact of empowerment programs and business assistantship on the business growth and welfare of mustahiq communities. There is a significant influence of Zakat Empowerment on Mustahiq Welfare, while there is no ignificant effect of business assistance, zakat empowerement, business assistance on mustahiq welfare. The need for enhancing Zakat Empowerment programs is considered very important, as Zakat Empowerment can increase Mustahiq Welfare by up to 0.568. However, the contribution of business growth to Mustahiq Welfare is structurally low. Despite this, improving business growth is still considered essential, as it can increase Mustahiq Welfare Keywords: Zakat Empowerment, Business Assistantship, Business Growth, WelfareSubmit This Sample Abstract Share Link | Plain Format | Corresponding Author (Isti Nuzulul Atiah)

89	Islamic finance and banking	ABS-17
Inflation Targeting in Indonesia: The Role of Islamic and Conventional Bank in the Dual Banking System Ugi Suharto and Muhamad Nagib Alatas Universitas Islam Internasional Indonesia Abstract Indonesia^s dual banking system exhibits in a particular behavior of monetary policy like inflation targeting since Islamic and conventional banks inherit significantly different rules and standards. Therefore, the main objective of the paper is to investigate which one is contributing more to helping the government target. We hypothesize that Islamic banks play a more significant role. To achieve that, this paper will conduct an empirical and comparative study between Islamic banks and conventional banks in Indonesia. The expected policy implication of the paper is to give a suggestion to the government regarding the impact of the Islamic and conventional banks^ behavior on the inflation target policy. This, in turn, will assist the monetary policymaker in achieving its target. Keywords: Islamic Bank, Dual banking system, Inflation Targeting Share Link | Plain Format | Corresponding Author (Muhamad Nagib Alatas)

90	Islamic finance and banking	ABS-46
Transformation of Muslim Family Finance: A Comparative Study of the Sakinah Finance Model in Coastal and Urban Communities Tanza Dona Pertiwi, Muhammad Faizul Mamduh, Disca Aprilinda Cipto, Muhammad Cholil, Siti Zulaikha Departement of Sharia Economics Faculty of Economics and Business Universitas Airlangga Abstract Financial conflicts within families often serve as a primary trigger for divorce between spouses, with fragile economic stability playing a significant role in undermining household harmony. The income limitations faced by couples are a critical factor influencing household financial management. This financial instability, in turn, hampers the achievement of overall family well-being. This study aims to analyze the impact of financial stability on the well-being of Muslim families, utilizing the Sakinah Finance model as an analytical framework. The study will compare families residing in coastal and urban areas to understand how different environments influence household financial management. A quantitative approach is employed in this research, with Structural Equation Modeling Partial Least Square (SEM-PLS) as the analytical tool to examine the relationships between variables affecting financial stability and family well-being. The findings of this study are expected to provide deeper insights into the factors influencing the well-being of Muslim families and offer recommendations for improving household financial management across various environmental contexts. Keywords: Financial Management- Financial Well-being- Muslim Families- Sakinah Finance Model- Coastal and Urban Areas Share Link | Plain Format | Corresponding Author (Tanza DOna Pertiwi)

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