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1 Accounting ABS-19

Data Gathering and Using in Decision Making Process
Wulan I R Sari

Mulawarman University
Department of Accounting, Faculty of Economics and Business, Samarinda, Indonesia
e-mail: wulan.sari[at]feb.unmul.ac.id


Abstract

Ideally, performance measurement data should support decision-making processes. However, it is a challenge for organizations because there are existing factors that have an impact on organizational decision-making processes, such as the type of data, expertise of staff and the public hospital’s commitment to the priority of programs. In terms of learning, data collecting on performance measurement data, such as financial statement, performance reporting on budget and performance on coverage of health services, and patient complaints are important. Therefore, the objective of this study is to investigate data collection processes influence the use or lack of use of data in decision-making. A qualitative approach is used to explore data collecting and use or lack of use of data in decision-making.
Results show relationship between competent staff and influencing organizational routines in data gathering and use in the decision-making process. Having staff with appropriate skills and competencies is one of the key factors in ensuring that routines and learning become established in an organization. In contrast, there is a lack of staff competence and skill, which impacts on performance data use in financial statements and performance reporting on budget and coverage of health services. To sum up, organizations need qualified staff to do the right things and to follow the organization’s mission and strategy. This is because organizational learning is not a sudden process but requires the intentional use of different strategies to set it in motion. It requires consistency and learning across the organization.

Keywords: data, organizationa routines, learning, decision-making

PermaLink | Plain Format | Corresponding Author (Wulan I R Sari)


2 Accounting ABS-21

Analysis of Regional Government Financial Performance and Impact on Welfare Society (Empirical Study of Regencies / Cities in South Kalimantan Province 2013-2017)
Nur Nida Karimah, Sarwani, Ade Adriani

Universitas Lambung Mangkurat


Abstract

This study aims to determine and analyze the influence of local government financial performance consisting of variables of regional independence, effectiveness of regional finances, regional revenue growth, and the suitability of regional spending on welfare society. The study was conducted in 13 regencies / cities in South Kalimantan Province using secondary data from 2013-2017. The study was conducted using 65 data, which were analyzed using multiple linear regression analysis. The results of the study provide empirical evidence that only the regional independence variable has a significant influence on the welfare society in all regencies/cities in South Kalimantan Province.

Keywords: financial performance of local governments, regional independence, effectiveness of regional finance, regional revenue growth, suitability of regional spending, welfare society

PermaLink | Plain Format | Corresponding Author (Nur Nida Karimah)


3 Accounting ABS-25

The Effect of Operating Cash Flow and Leverage on Earnings Persistence
Ulfah Tryana Putri (1*), Yana Ulfah (2), Yunita Fitria (3)

Faculty of Economic and Business, Mulawarman University


Abstract

The purpose of this research is to determine the effect of operating cash flow and leverage on earning persistence in food and beverage subsector companies listed in the Indonesia Stock Exchange during period 2013-2017. This type of research is quantitative research using secondary data. The sample selection using purposive sampling method with total samples are 63 companies as research sample. The analysis is used multiple linier regression with the program SPSS version 22. The results of this research showed that the operating cash flow and leverage variables both have a significant positive effect on the earnings persistence in food and beverage subsector companies listed in the Indonesia Stock Exchange during years 2013-2017.

Keywords: operating cash flow; leverage; earnings persistence

PermaLink | Plain Format | Corresponding Author (Ulfah Tryana Putri)


4 Accounting ABS-33

Analysis of Implementation of Senior High School Asset Transfer in West Java Province Government
Venti Eka Satya; Edmira Rivani; Ari Mulianta Ginting; Eka Budiyanti; Sony Hendra Permana

Center for Research Expert Body of House of Representatives of the Republic of Indonesia


Abstract

Abstract
Based on the mandate of Law No. 23/2014 on Local Government, management and authority of senior and vocational high schools in the regency and city governments were taken over by the provincial government. The handover began on March 2016 and must be completed in early 2017. In the province of West Java, the value of the assets of the senior and vocational high school that had been handed overreached 15 trillion rupiahs. This study aims to determine the process, the problems were faced and the accounting treatment of the assets transferred. This research uses descriptive qualitative method using empirical data collected through observation, interviews, and documentation. The results showed that the transfer of these assets actually caused many problems which were mainly caused by the large amount and value of the assets and the location of the assets which were spread throughout the provinces of West Java. The main problems in the transfer of these assets are: the limited time, incomplete assets documents; assets documentations are not accordance with accounting system; inadequate quality and quantity of personnel; and greater problems will be faced after the transfer process is complete, because the province will be heavily burdened with the task of managing a large number of assets. Those assets are separated in wide area, and some of them are difficult to reach thus make complicated problem in coordination and supervision.

Keywords: assets, regional government, government accounting, high school

PermaLink | Plain Format | Corresponding Author (Venti Eka Satya)


5 Accounting ABS-46

How Does Organizational Factors Affect the Integration of Knowledge Management and e-Learning functions in State University?
Femilia Zahra(1), Ni Made Suwitri Parwati(2), Muhammad Ilham Pakawaru(3), Deddy Wachyudi(4), Zakiyah Zahara(5)

(1,2,3,4) Department of Accounting, Faculty of economics, Tadulako University,
(5)Department of Management, Faculty of economics, Tadulako University


Abstract

This study aims to examine the organizational factors’s effect to the knowledge transfer and their consequences for the integration of knowledge management and e-Learning functions. This research was conducted by distributing questionnaires to 150 lecturers from various faculties at the University of Tadulako. Questionnaires were distributed to the lecturer through google form media which connected to the whatsapp application. There were 132 questionnaires returned and could be processed for this study, so the total response rate was 88%. The results showed that organizational factors such as Information Technology (IT), Trust Culture (TC), Flexible structure and design (FSD) can support the success of knowledge transfer at state universities, especially Tadulako University. Other results show that there is an influence of knowledge transfer on the integration of knowledge management and e-learning functions. These results indicate that individual intention to transfer their knowledge and experience will support the integration of knowledge management and e-learning functions.

Keywords: Information Technology, Learning strategy, Trust Culture, Flexible structure and design, knowledge transfer, Integration of knowledge Management and e-learning

PermaLink | Plain Format | Corresponding Author (Femilia Zahra)


6 Accounting ABS-49

The Effect of Financial Leverage, Firm Size and Sales Volatility on Earning Persistence (Companies listed on the Indonesia Stock Exchange)
Irwansyah1, Yunita Fitria2, Situmorang, Elga Oktaviola3

Irwansyah1, Yunita Fitria2, Situmorang, Elga Oktaviola3


Abstract

The study aims to analyze the effect of financial leverage, company size and sales volatility which is proxied by Agency Theory. The populations in this study are trading, service and investment companies listed on the Indonesia Stock Exchange in 2013-2017. The sampling technique uses purposive sampling with a total sample of 42 companies. The analysis of the study uses multiple regressions. We find several results showed that financial leverage and company size had a positive and significant effect on earnings persistence. Furthermore, sales volatility had a positive but not significant effect on earning persistence. Moreover, the study suggests adding other variables that are closely related to earnings persistence. It also suggests increasing the period of years, samples and objects of research in addition to trading companies, services and investments in order to obtain better results.

Keywords: earnings persistence, financial leverage, company size, sales volatility

PermaLink | Plain Format | Corresponding Author (Irwansyah -)


7 Accounting ABS-60

The Influence Of Information Technology And Organizational Culture On The Quality Of Management Accounting Information Systems
Gun Gunawan Rachman, Muhamad Iqbal Adrian, H. Husniah

Langlangbuana University, Bandung


Abstract

This research aims to study information technology and culture on the quality of management accounting information systems in the Bandung city government cooperative. This research uses descriptive verification research method by using the PLS (Partial Least Square) test. Data collected through a questionnaire distributed to employees of the Bandung city government cooperative. The results of this study are expected to be a solution to the problem of technology and organizational culture in the cooperative of Bandung city government employees. The results of this study refer to: information technology relating to the quality of management accounting information systems, and organizational culture related to the quality of management accounting information systems.

Keywords: Information Technology; Organizational Culture; Quality of Management Accounting Information Systems

PermaLink | Plain Format | Corresponding Author (Hennie Husniah)


8 Accounting ABS-65

Analysis of the Du Pont System for Assessing Financial Performance at PT Hanjaya Mandala Sampoerna Tbk in the Periodof 2016 to 2017
Salmah Pattisahusiwa

Department of Accounting
Faculty of Economics and Business
Mulawarman University


Abstract

Analyzing financial performance using the Du Pont System method at PT Hanjaya Mandala Sampoerna Tbk aims to find out how to analyze the companys financial performance and to find out the results of analysis of the companys financial performance when measured using the Du Pont System analysis method. This research is expected to be an important input or material to take the right strategy to improve financial performance such as decision making and planning in the future. The research data is secondary data obtained from the Indonesia Stock Exchange (www.idx.co.id). The data analysis technique used is by using the Du Pont System analysis method, an analysis used to control changes in activity ratios and net profit margins and how much influence it has on ROI, Du Ponts analysis is important for managers to know which factors have the most influence between profit margin and total asset turnover against ROI. Besides that, by using this analysis, cost control and asset efficiency as a result of falling sales can be measured. In Du Pont there are several financial ratios used in this study including Net Profit Margin, Total Asset Turnover, Return On Investment.

Keywords: Du Pont System, net profit margin, total assets turnover, return on investment, financial performance

PermaLink | Plain Format | Corresponding Author (Salmah Pattisahusiwa)


9 Accounting ABS-66

Exploring performance information use in sustainability accounting of the village government: A multi-case studies
Wulan I R Sari, Dwi Risma Deviyanti, Nurita Affan

Accounting Department, Faculty of Economics and Business, Samarinda, Indonesia
Email1: wulan.sari[at]feb.unmul.ac.id
Email2: dwi.risma.deviyanti[at]feb.unmul.ac.id
Email3: nurita.affan[at]feb.unmul.ac.id


Abstract

The practice of accounting for sustainability of village government in Indonesia is still rare. This is due to several factors, including the absence of definitive sustainability accounting reporting standards from professional associations, the central government and local governments. In addition, the current report format still relates to the realization of the village budget and income (APBDesa). Village government as the lowest level of government organization is very possible to practice sustainability accounting. This is because the condition is supported by existing programs for government, for welfare and for services that directly in line with the community. The purpose of this research is to explore the use of performance information in sustainability accounting in village government programs. A qualitative research approach with multi case studies was carried out to explore the use of performance information data in sustainability accounting in three village governments.

Results show that village government, which has a clear strategic planning, implements sustainability accounting through their programs and activities following its vision and missions, such as forestation at the areas of business, environment, and social to maintain supply chain management. Even though there is not standard for sustainability reporting yet in Indonesia; however the existing information on economic, environment, and social performance help village government much in implementing sustainability practices. In short, sustainability accounting can work to the organization with clear attribute qualitative information of sustainability accounting. It can be seen from the organizational performance as well.

Keywords: performance information, sustainability accounting, village government, triple bottom lines, sustainability reporting, organizational performance

PermaLink | Plain Format | Corresponding Author (Wulan I R Sari)


10 Economics ABS-8

The Influence of Muhamadiyah Haram Fatwa, Knowledge of Religion, Economic Variables, Intelligence, Against Demand for Cigarettes Marshallian Demand Approach
Suripto1, Rai Rake Setyawan2

Program Studi Ekonomi Pembangunan, Fakultas Ekonomi
Universitas Ahmad Dahlan


Abstract

Cigarettes are a significant contributor to the formation of the poverty line. People who smoke have a high risk of poor and dangerous diseases. The demand for cigarettes in Indonesia is classified as high, now Indonesia ranks first in cigarette consumption in ASEAN. This study examines cigarette demand with the Marshallian demand approach. The cigarette demand model includes economic variables, religious knowledge, and intelligence. The cigarette demand model is estimated by multiple regression by incorporating institutional elements in the form of the Muhamadiyah illicit fatwa. The sample used to obtain data was taken from male students of Ahmad Dahlan University. The results of the study are expected to explain the behaviour of smoking demand by referring to the Marshallian demand approach and demonstrating the demand behaviour of cigarettes.

Keywords: Marshalian demand, demand for cigarettes, fatwa haram muhammadiyah

PermaLink | Plain Format | Corresponding Author (suripto suripto)


11 Economics ABS-13

INFORMAL BUSINESS FINANCING THROUGH PEOPLE BUSINESS CREDIT PROGRAM: EVIDENCE FROM INDONESIA
Rudy Badrudin

STIE YKPN School of Business Yogyakarta Indonesia


Abstract

The Micro Small Medium Enterprises (MSMEs) in Indonesia is increasingly getting developed in the national economy. However, MSMEs have problem, the limited access to banking. The synergies are needed from financial institutions in order to support the increased access to credit for the development of MSMEs. The People Business Credit Program is one of the Government of Indonesias programs in granting credit to a viable productive enterprise but has not fulfilled the banking requirements under the guarantee pattern. This credit program is done through linkage institutions channeling and executing model. Increasing the role of linkage institutions in credit for MSMEs needs to be viewed from various aspects. Therefore, it is necessary to study about informal business financing through People Business Credit Program through linkage institution, both channeling and executing model. The sample selections are based by judgment sampling. The scope of the areas that become the source of data are Bekasi and Tangerang Regency. Data obtained for the period 2016 to 2018. The result of the study shows that 1) there are not differences among the opinion of respondent in answering opinion about the role of linkage institution in improving credit to MSMEs and 2) there are differences among the strongly disagree, disagree, neutral, agree, and strongly agree in opinion about the role of linkage institution in improving credit to MSMEs

Keywords: business credit program, channeling, executing, perception

PermaLink | Plain Format | Corresponding Author (Rudy Badrudin)


12 Economics ABS-16

DETERMINANTS OF FOREIGN DIRECT INVESTMENT (FDI) AND GROWTH OF COMPANY EXPORT (A CASE STUDY IN ASEAN)
Wahyu Dwi Purnomo (a*), Felisitas Defung (b), Annisa Kusumawardani (b)

a) Masters in Management, Faculty of Economics and Business, Mulawarman University
Jl. Tanah Grogot No. 1, Samarinda Ulu, Gunung Kelua, Gn. Kelua, Kec. Samarinda Ulu, Kota Samarinda, Kalimantan Timur 75117, Indonesia
*why.dpurnomo[at]gmail.com
b) Faculty of Economics and Business, Mulawarman University
Jl. Tanah Grogot No. 1, Samarinda Ulu, Gunung Kelua, Gn. Kelua, Kec. Samarinda Ulu, Kota Samarinda, Kalimantan Timur 75117, Indonesia


Abstract

The objective of ASEAN Economic Community (AEC) is to increase economic competition of ASEAN by turning it into the base of production, as well as to attract investors and to enhance international trade. Investment in the form of Foreign Direct Investment (FDI) is believed to be the enhancer of economic development of a country because it turns the companies in a host country to be more competitive, and it brings new capital, new technology, and also creates new employment as well as increases international trade.
The study was conducted to find the factors that affect FDI and growth of company export in the sector of technology and electronic industry in ASEAN using panel data methods for the period of 2012 to 2017. The dependent variables of this research were FDI and the export, while the independent ones were GDP, exchange rate, interest rate, inflation and population. The results of this research imply that interest rate and inflation were the significant affecting factors of FDI and export, while GDP and population were the significant affecting factors of FDI too but they did not significantly affect export. Exchange rate was the significant affecting factor of export but it did not significantly affect FDI. On the other hand, FDI did not significantly affect export.

Keywords: Export, Foreign Direct Invesment, Macroeconomics

PermaLink | Plain Format | Corresponding Author (WAHYU DWI PURNOMO)


13 Economics ABS-36

DIGITAL ECONOMIC CHALLENGE: TECHNOLOGICAL INNOVATION AND UNEMPLOYMENT DILEMMA IN INDONESIA
Eny Lestari Widarni (a), Silvi Asna Prestianawati (b*), Suryaning Bawono (c), Murniati (d)

a,c,d) STIEKN Jaya Negara Tamansiswa
Jl. R. Tumenggung Suryo No.17, Bunulrejo, Kec. Blimbing, Kota Malang, Jawa Timur 65123


b*)Universitas Brawijaya
Jl. Veteran, Malang
silvi.febub[at]gmail.com


Abstract

This study aims to know the impact of technological innovation on unemployment in Indonesia. TAR and ARIMA are the methods used in this study. The analysis shows that there is a relationship between LFP and positive relationship with GDPC which proves that the higher the GDP, the higher the employment absorption. There is a negative relationship between PAT and LFP which proves that technological innovation in Indonesia suppresses employment opportunities and increases unemployment. The direction of the population growth relationship is not in the same direction as work participation. Then the higher population growth will increase the level of unemployment in Indonesia.

Keywords: Technological Innovation; Unemployment; TAR; ARIMA; Labor

PermaLink | Plain Format | Corresponding Author (Silvi Asna Prestianawati)


14 Economics ABS-37

SALT BUSINESS GROWTH IN INDONESIA CASE : 4 DISTRICTS IN INDONESIA
Budi Sasongko (a), Eni Lestari Widarni (b), Silvi Asna Prestianawati (c*), Suryaning Bawono (d)

a,b,d) STIEKN Jaya Negara Malang
Jl. R. Tumenggung Suryo No.17, Bunulrejo, Kec. Blimbing, Kota Malang, Jawa Timur 65123

c*) Universitas Brawijaya
Jl. Veteran Malang
silvi.febub[at]gmail.com


Abstract

This paper aims to measure and forecast salt price based on cost and price rationality. The research employed quantitative method with Ordinary Least Square Model for measuring the rationality of salt and ordinary least square for forecasting salt cost and price in order to describe salt cost and price behavior. Although the demand for salt increases every year, the abundant and cheap raw materials as well as the growth of the domestic production of salt business do not correlate positively with the growth of demand. We focus on measuring and forecasting price rationality as a proxy for the salt business prospects in Indonesia. We found that salt price formed at the time of the study was higher than the normal one. This is contrary to the motive theory of entrepreneurs, making the salt business in Indonesia remain a mystery.

Keywords: Salt, Price Rationality, OLS

PermaLink | Plain Format | Corresponding Author (Silvi Asna Prestianawati)


15 Economics ABS-38

Do Indonesian Dairy Farmers Need Special Regulation?
Bima Baskara Sakti (a*), Agustina Purwanti (b)

a) Research and Development Kompas Daily
Jalan Palmerah Selatan No. 21, RT 4/RW 2, Jakarta 11480, Indonesia.
*sakti512[at]gmail.com
b)Research and Development Kompas Daily
Jalan Palmerah Selatan No. 21, RT 4/RW 2, Jakarta 11480, Indonesia.


Abstract

Facts and discourses that happen in the dairy farms development in Indonesia exhibit government regulations as a determining factor. In the local and global economic context, government policies are getting important to support upstream side dairy farmers production. The study analyzed the impact of various government regulation on Indonesia’s total imports of milk. The study also analyzed the effects of two crisis periods, namely the Asian economic crisis in mid-1997 and the 2008 global crisis. It triggers import turmoil and government regulation changes. Then, the study considered Indonesias policy related to WTO to see the broader impact on milk imports. Using regression analysis on series data during 1977-2016, our research found significant robust that the two crisis period suppressed milk import. Milk imports had a vulnerability to external shocks risk through exchange rate fluctuations. The Indonesian global trade policy through the WTO mechanism, however, had an insignificant impact on milk imports. The Government regulation related to WTO tends to weaken the position of dairy farmers on the milk market competition. Meanwhile, various government regulation increased milk import. Therefore, the Indonesian government should make special regulations that support dairy farmers to increase milk production.

Keywords: Crisis; Dairy Farmers; Dairy Product; Fresh Milk; Government Regulation; Milk Import.

PermaLink | Plain Format | Corresponding Author (Bima Baskara Sakti)


16 Economics ABS-41

INNOVATION RESISTANCE AND PERCEIVE NOVELTY ON E-WALLET SERVICES
Muhammad Fikry Aransyah (1), Juliansyah Roy (2*), Yesi Aprianti (2)

(1) Department of Administration Business, Faculty of Social and Political Sciences, Mulawarman University, Indonesia
(2) Department of Economy Science, Faculty of Economic and Business, Mulawarman University, Indonesia
*Email co author: juliansyah.roy[at]feb.unmul.ac.id


Abstract

E-wallet, or also known as the digital wallet is a structure that saves users pins and payment information securely as a means of transaction. Because of the progress of mobile technologies, the use of e-wallet facilities is increasing globally, including in Indonesia. In comparison, on e-wallet services, less attention is paid to user-related Innovation Resistance issues. This paper aims to review the Innovation Resistance Theory that consists of Use, Value, Risk, Tradition, and Image Barrier to investigate e-wallet resistance. This study views perceived novelty factor which proposed in previous studies that focused on mobile application and e-wallet services. The result of this paper is regarded as essential to provide a baseline for future e-wallet services to accommodate user needs and increase e-wallet utilization.

Keywords: E-wallet; Innovation Resistance Theory; Perceived Novelty

PermaLink | Plain Format | Corresponding Author (Juliansyah Roy)


17 Economics ABS-42

ENHANCING SUSTAINABLE ENTREPRENEURSHIP BEHAVIOR IN INDONESIAN SMEs : EXTERNAL DRIVERS ROLE
Rizka Zulfikar (a*), Hj. Farida Yulianti (a), Prihatini Ade Mayvita (a), Purboyo (a)

(a)(b)(c)Management Deparment, Faculty of Economics, Islamic University Of Kalimantan Muhammad Arsyad Al Banjari – Banjarmasin, Indonesia, Jalan Adhyaksa No.2 Kayu Tangi, Banjarmasin- 70124, Indonesia,
(a*) rizkazulfikar[at]gmail.com


Abstract

Many researchers agree about the important role of external drivers to sustainable entrepreneurship behavior and this paper has provided a deeper insight into the role of external drivers toward sustainable entrepreneurship behavior. This study aims was to find out the role of external drivers such as government policy, economical incentives, customers, community surrounding, product and service offered, competitors, and also evaluate the contributions of each external drivers toward sustainable entrepreneurship behavior. This research was conducted in South Kalimantan Indonesia sing sample as many as 242 SMEs. These sample were taken by purposive sampling technique using online questionnaire as an instrument. The data analysis technique done by Structural Equation Model to obtain a models which can be used to explained the role of external drivers toward sustainable entrepreneurship SMEs behavior. The results of this study indicate that External drivers such as government policy, economic incentives, customers, community surrounding, product and services offered and competitors has significant impact to SMEs entrepreneurship behavior. The findings of this research also provide insights for the contributions of customers and community surrounding as the dominant external driver than others to forming sustainable entrepreneurship behavior.

Keywords: relationship; effective contributions; Impact; Influence; small and medium enterprises; green practices

PermaLink | Plain Format | Corresponding Author (rizka zulfikar)


18 Economics ABS-47

Total Economics Value of Critical Land
Sulistya Rini Pratiwi(a*), Erry Purnomo(b), Said Usman(a)

a) Faculty of Economics Borneo Tarakan University, Amal Lama Street No 1, 771231,
*sr.pratiwi[at]borneo.ac.id
b) Faculty of Agriculture Tidar University, Kapten S Parman Street No 39, 561162


Abstract

Land resources play an important role in supporting agricultural development. Land is a habitat of the growth of various kinds of vegetation as the provider for various food sources, so it is very important to do conservation for some critical land. Therefore some disasters such as floods, erosion and drought can be suppressed. One of negative impacts of the critical land disaster is a productivity decrease in farm. This research was aimed to identify the location of the vulnerable areas of critical land and to examine the economic value of mitigation of vulnerable agricultural land in critical lands. Based on the results of GIS analysis, the largest critical land area is in Malinau District. Almost all regions in Malinau Regency are vulnerable areas. The majority of respondents were able to pay between 26,000 - 30,000 IDR, which of 33.3%. Consumer surplus value is 2,520,000 IDR per person per year where farmers can produce 1-2 times a month or approximately 18 times a year. While the total economic value of farmers whose land is not the critical land is 45,360,000 IDR.

Keywords: Mitigation; dry land agriculture; contingent valuation method; agroeconomiec; border area

PermaLink | Plain Format | Corresponding Author (sulistya rini pratiwi)


19 Economics ABS-48

Import demand strategy for economic growth in declining foreign exchange reserves: ASEAN countries cases
Sri Indah Nikensari

Universitas Negeri Jakarta


Abstract

The trade war between the US and China inspired other countries to adopt a more protective international trade strategy, especially in conditions of a trade balance deficit. This research has two objectives, first to find out which factors are more influential on import activities in ASEAN countries, between the need to increase economic growth, the availability of foreign exchange reserves, population needs, or inflation that occurs within the country. The second goal is to formulate a strategy that should be done in relation to the first goal. To answer this question, the panel data regression equation analysis is used, from 10 ASEAN countries with the 2011-2017 data year. The results show that last years GDP and foreign exchange reserve ownership (FER) had a very significant effect (sig. <5%) on import demand, while other factors were less significant. Because FER has a greater influence than GDP on import demand, the protective import strategy should be implemented as done by United State.

Keywords: Imports demand; international trade; GDP; forex reserve; imports strategy

PermaLink | Plain Format | Corresponding Author (Sri Indah Nikensari)


20 Economics ABS-57

The Determinants of Company Value with Dividend Policy and Corporate Social Responsibility (CSR) as Moderators of Oil Palm Plantation Companies in Indonesia
Jhonni Sinaga, Djoko Setyadi, Ardi Paminto, Felisitas Defung

Universitas Mulawarman


Abstract

The aims of this research are to test and analyze either direct or indirect effects of capital structure, firm growth, and profitability on firm value with dividend policy and corporate social responsibility (CSR) as moderators. Secondary data from the quarterly financial statements, annual reports, sustainability reports, and other reports of oil palm plantation companies listed in the Indonesian Stock Exchange for the period of 2009 - 2017 are used. Refer to recapitulations, the data that meet the criteria for the analysis are from 5 companies of the 16 companies listed. The research results show that the negative and highly significant effect of capital structure on the firm value during the period of the not stable global economy marked by the downward trend of crude palm oil (CPO) sales price can be mitigated or changed to become positive and significant by increasing the dividend payment onward the optimal stage consistently and also by implementing the optimal and consistent CSR. The positive and not significant effect of capital structure on the firm value through the company growth can also be mitigated or changed to become positive and significant by increasing the dividend payment onward the optimal stage consistently. Moreover, the thorough and accurate consideration on marginal benefits and costs of using the long term bank loan or obligation to finance the company operation becomes more essential to the company management due to the long investment period of oil palm estate (3 years). The company growth and profitability do not mediate the direct effect of capital structure on the company value either individually or together. The company growth that stimulates the increase of the profitability cannot strengthen the direct effect of capital structure that is dominated by the long-term debt on the company value. The company growth does not mediate the direct effect of capital structure on the profitability and the profitability does not mediate the direct effect of company growth on the company value.

Keywords: Capital structure, Company Growth, Profitability, Firm Value, Dividend policy, and Corporate Social Responsibility (CSR).

PermaLink | Plain Format | Corresponding Author (Jhonni Sinaga)


21 Economics ABS-58

The Effect of Word-of-Mouth Marketing Strategy on the Number of Buyers: A Mathematical Perspective
Hennie Husniah1); Davidescu Christiana Victoria2); Asep K. Supriatna3)

1) Department of Industrial Engineering, Langlangbuana University
Bandung – West Java 40261, Indonesia

2) Graduate Program, Langlangbuana University
Bandung – West Java 40261, Indonesia

3) Department of Mathematics, Padjadjaran University
Bandung – West Java 45363, Indonesia


Abstract

In this paper we will present a mathematical model for word of mouth marketing strategy by considering proportional recruitment. We divide a population under consideration into four subpopulations: susceptible – those who are the target market or potential buyers (S), infected – those who are already active as buyers (I), positive – former buyers which have positive comments on the item they purchased (P) and negative – former buyers which have negative comments on the item they purchased (N). We assume that the rate of new individuals who enter the target market is proportional to the number of S, I, P, and N subpopulations. These subpopulations have either a positive or negative contribution to the number of new entry to the susceptible class or the potential buyer. We analyzed the model emphasizing in the effects of the WOM on the number of buyers and its rate of increase.

Keywords: Word-of-Mouth; Marketing Strategy; Dynamical System; Mathematical Model; Equilibrium Solution

PermaLink | Plain Format | Corresponding Author (Asep Supriatna)


22 Economics ABS-59

The Economic Aspects of Internet of Things for A Public Transport System
Hennie Husniah1); Andriana1); Kusmaya1); Gun Gunawan1); Asep K. Supriatna2)

1) Department of Industrial Engineering, Langlangbuana University
Bandung – West Java 40261, Indonesia

2) Department of Mathematics, Padjadjaran University
Bandung – West Java 45363, Indonesia


Abstract

This paper study the economic aspects of the application of Internet of things (IoT) for vehicle used to support operations in the public transportation system. A vehicle will experience deterioration (decreased reliability) with the rate of use and age. To maintain high availability and improve vehicle reliability, condition-based maintenance is used to reduce the occurrence of damage and downtime. The degradation process is considered to be influenced by age, usage and operating condition. The use of the IoT has been proved to be economically feasible in reducing the cost of maintenance.

Keywords: IoT, maintenance, expected profit

PermaLink | Plain Format | Corresponding Author (Asep Supriatna)


23 Economics ABS-62

The Classic and Optimal Bonus-Malus Systems in Pure Premium Calculations of Vehicle Insurance with a Bayesian Approach
Utriweni Mukhaiyar, Udjianna S. Pasaribu, Rama Yuliawan, Bayu Nanda Permana

Statistics Research Group, Faculty of Mathematics and Natural Sciences, Institut Teknologi Bandung


Abstract

Bonus-malus system determines the premium value based on the claim history of each policyholder. The bonus is a decrease in premium value in the next period for policyholders who do not submit claims in the previous period. Conversely, malus is an increase in premium value for policyholders who submit claims. This article discusses the classic and optimal bonus-malus systems in vehicle insurance. The classic bonus-malus system sets premium value based on the frequency of claims, while the optimal bonus-malus system sets premium values based on both frequency and severity of claims. In premium calculation, the Bayes method was used which can describe the expectation value of a datum within a period based on historical data. The results obtained in this paper are classic and optimal bonus-malus premium tables. The tables are, essentially, in a form of a product which can be offered to prospective customers by insurance companies.

Keywords: Bayesian, Bonus-Malus, Frequency of claims, Severity of Claims, vehicle insurance

PermaLink | Plain Format | Corresponding Author (Utriweni Mukhaiyar)


24 Economics ABS-63

Contagion Effect Analysis through the Systemic Risk and Financial Linkage Approach: Study on Dual Banking System in Indonesia
Rihana Sofie Nabella, Ghozali Maski, Setyo Tri Wahyudi

Faculty of Economics and Business, University of Brawijaya


Abstract

Banking sector plays an important role in the economy. The emergence of the dual banking system era has become an alternative source of financing aside from conventional banks in supporting economic growth. Banks are also expected to be able to manage their risks well, one of them is systemic risk. This risk arises due to the contagion effect and is compounded by the financial linkages between banks. This research aims to analyze the contagion effect through a systemic risk approach and financial linkage on the dual banking system in Indonesia. This study uses the Conditional Value at Risk (CoVaR) by Adrian and Brunnermeier (2008) with a sample of 8 Islamic banks and 7 conventional commercial banks in Indonesia from January 2012 to December 2018. The results of this study shows that systemic risk and financial linkage are able to explain the contagion effect in a banking system. High systemic risk and high financial linkage can drive negative externalities towards other institutions in the banking system, in this case transmitting risks.

Keywords: contagion effect, systemic risk, financial linkage, dual banking system

PermaLink | Plain Format | Corresponding Author (Rihana Sofie Nabella)


25 Economics ABS-64

Determinant of Poverty in the East Kalimantan Province
Eny Rochaida

Mulawarman University
Economics Department, Faculty of Economics and Business, Samarinda, Indonesia
enyrochaida[at]yahoo.com


Abstract

Poverty is always interesting and challenging at the same time to discuss from any aspects of development. It can happen around the world and across nation as well. This situation can be seen at developed and developing countries from any indicators, such as in Indonesia. The East Kalimantan Province as the one of rich province in Indonesia still faces poverty problems too. Regarding to the Regional Income performance that the poverty problems in this province quite low; however the number increase slightly up to 6% from 2014 until now. This study aims to describe poverty causes in the East Kalimantan Province and to determine the effect of the Gross Regional Domestic Product (GRDP) and unemployment rate on poverty rate. This study uses quantitative approach and secondary data from 2010 to 2017. The data analysis is using Ordinary Least Square (OLS).
The results show that GRDP has a negative coefficient effect to poverty, while the unemployment rate has a positive coefficient effect to poverty in the East Kalimantan Province. Whereas, all the independent variables has not significant effect to poverty; it means poverty in the East Kalimantan Province causes by other variables.

Keywords: poverty, gross domestic product, unemployment rate

PermaLink | Plain Format | Corresponding Author (Eny Rochaida)


26 Green Business ABS-35

CORPORATE SOCIAL RESPONSIBILITY, EXECUTIVE COMPENSATION, AND STATE OWN ENTERPRISE
Muhammad Madyan(a); Nugroho Sasikirono(a*); I Made Sudana(a); Harlina Meidiaswati(b); Dessy Penta(a)

(a) Faculty of Economics and Business, Universitas Airlangga. Jalan Airlangga 4, 60286 Surabaya, Indonesia.
(b) Faculty of Economics, Kartini University. Jalan Raya Nginden 19-23, 60118 Surabaya, Indonesia
(*) nugroho69[at]yahoo.com


Abstract

This study aims to determine the relationship between corporate social responsibility performance with compensation for the board of directors, and the role of state owned enterprise status in moderating this relationship. The research sample is with 108 companies listed on the Indonesia Stock Exchange in the period 2013-2014. OLS analysis shows that there is a positive relationship between CSR performance and compensation of directors. Moderated Regression Analysis shows that the relationship between CSR performance and director compensation is lower for state-owned companies. Further testing taking into account the issue of endogeneity shows the same results.

Keywords: Corporate social responsibility; Executive compensation; State Owned Enterprise

PermaLink | Plain Format | Corresponding Author (Muhammad Madyan)


27 Green Business ABS-39

Linking Elements of Green Service Marketing Mix with the Green Brand Equity Dimensions
I Gede Eka Arinatha, Jacobus Rico Kuntag, Hairul Anam and Fibriyani Nur Khairin

Balikpapan University,Cendrawasih University, and Mulawarman University


Abstract

This study has explored the relationship between green marketing mix elements and the creation of green brand equity in green hotel services, which are moderated by environmental awareness and consideration of the consequences of consumer behavior. Data was collected through online questionnaires using the snowball sampling method. The final sample was 426 respondents who had stayed at a hotel that implemented an environmentally friendly service program in Indonesia. The results of the regression analysis have shown that the seven green service marketing mix elements are significantly related to the four dimensions of green brand equity, but not individually. In addition, results have shown a significant increase in models that are moderated by environmental concerns. However, there was no significant increase in the model which was moderated by consideration of consequences.

Keywords: Green Service Marketing Mix, Green Brand Equity, Environmental Concern, Consideration of Consequences, Green Hotel

PermaLink | Plain Format | Corresponding Author (I Gede Eka Arinatha)


28 Green Business ABS-43

ACHIEVING GREEN TRUST IN LOW PRICE PRODUCT THROUGH PERCEIVED VALUE AND RISK
Rizka Zulfikar (a*), Hj. Lamsah (a), Syahrani (a), Teguh Wicaksono (a)

(a) Management Department, Faculty of Economics, Islamic University Of Kalimantan Muhammad Arsyad Al Banjari – Banjarmasin, Jalan Adhyaksa No. 2 Banjarmasin - Indonesia, 70124
(a*) rizkazulfikar[at]gmail.com


Abstract

Some study had done research about the role of green perceived value, risk and trust but unfortunately mostly the previous done on green electric product also known as premium price product and not many done in low price product. This research was undertaken to examining the role of green perceived value, risk to improving green trust on low price product such as Fast Moving Consumer Goods (FMCG). The research was a survey research using an online questionnaires as an instrument. Population and sample used in this research were the community of South Kalimantan - Indonesia as many as 300 respondents. The analysis technique are contructs validity-reliability test; the suitability of the models based on the goodness of fit index, pathways analysis, and the Influence test using Structural Equation Model. This research has found that The effective contribution of perceived value on community trust (21.4%) is higher than the contribution of perceived risk (13.4%). From pathway analysis, our result are neither the perceived value nor perceived risk have indirect effect on community trust, and based on the effect test, we found perceived value have a significant effect but the perceived risk have no significant effect on community trust toward green FMCG

Keywords: relationship; stuctural equation model; direct effect; indirect effect; green product; effective contribution

PermaLink | Plain Format | Corresponding Author (rizka zulfikar)


29 Islamic Economics and Business ABS-51

THE RESPONSE FINTECH IN BLOKCHAIN AND CROWDFUNDING
Sri Maulida, Muhammad Adi Surya

Universitas Lambung Mangkurat Banjarmasin


Abstract

The growth of Islamic banking in Indonesia to show positive results, one of which related to finance growth. However, over time, financial technology is needed at this time so that people understand about finance and banking.
The aims of this research is to find out which variables are most influential in driving financial inclusion, blockchain and crowdfunding. The analytical method used is Vector Autoregression First Difference (VAR-FD) with innovation accounting in the form of Impulse Response Function (IRF) and Forecasting Error Variance Decomposition (FEVD) from the aggregated data statistics of Shariah banking in Indonesia.
The results of this study indicate that The most influential variable on increasing the number of financing accounts in crowfunding is Murabah, The most influential variable in increasing the number of DPK accounts in blokchain is Sukuk. The influence of Murabahah and Sukuk is very large in forming Inclusive growth.

Keywords: Economics, Blokchain, Crowdfunding, Monetary, Shariah bank; Vector Autoregression First Difference (VAR-FD).

PermaLink | Plain Format | Corresponding Author (Sri Maulida)


30 Islamic Economics and Business ABS-52

Financial Stability of Islamic Rural Banking in Indonesia: Empirical Study
Agus Widarjono, M.B. Hendrie Anto and Faaza Fakhrunnas

Department of economics, Universitas Islam Indonesia, Yogyakarta, Indonesia


Abstract

Islamic bank offers a distinct contract from a conventional bank. Instead of using fixed cost with interest rate, Islamic bank provides the contracts both with profit-and-loss sharing and non-profit-and-loss sharing systems. This present study analyzes whether Islamic rural bank (IRB) performs in Indonesia better than the conventional rural bank (CRB) as their competitors. IRBs financial performance is measured by two measures, namely financial stability (Z-score) and profitability (ROA). The data used is monthly data starting from 2009: M1-208: M12. The results report that the IRBs Z-Score is higher than CRBs Z-Score. This finding shows that the IRB is more resistant to failure than CRB. However, based on the ARDL model as a dynamic regression, the stability of the IRB is very vulnerable to changes in the CAR, output, and inflation compared to CRB. The IRBs profit level is lower than CRB profit. Bank characteristics influencing IRBs profits are bank size and CAR, while macro variables affecting IBRs profit are output and inflation.

Keywords: Islamic Rural Banking, Financial Stability, ARDL, Indonesia

PermaLink | Plain Format | Corresponding Author (Agus Widarjono)


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