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Department of Management
Faculty of Economics and Business
Hasanuddin University
Address:
Email: icame@unhas.ac.id
About ICAME 2018
We are happy to announce that the Department of Management, Economics and Business Faculty, Hasanuddin University,
Makassar, will be hosting an International Conference on Accounting, Management, and Economics, from 04th – 05th
November 2018. The conference is marked to celebrate 70 years of Faculty Anniversary.
Faculty of Economics and Business Hasanuddin University is the oldest economic faculty in Indonesia, establish on 8th
October 1948. The faculty has contributed many well trained, skilled and renowned professionals to the country.
The faculty is located in Makassar. It is a metropolitan city with pleasant weather, many tourist attractions, diverse
shopping experiences and a variety of good food options. During October the temperature ranges from 23 - 31º Celcius (71
– 87º Fahrenheit) in Makassar. The city is recently rated as one of the cleanest city in Indonesia. We welcome professionals,
postgraduate students, and others to participate in the conference and make this event a grand success.
ORGANIZING COMMITTEE
Chancellor: Program
Prof. Dr. H. Abdul Rahman Kadir, M.Si., CIPM Dr. Sanusi Fattah, SE., M.Si. (Coordinator)
Dr. Alimuddin, MM.,Ak. SE., M.Si
Dr. Wahda, SE,. M.Pd,. M.Si
Advisory Board : H. Muhammad Toaha, SE., MBA
Prof. Dr. Mahliah Muis, SE., M.Si Asty Almaida, SE., M.Si
Dr. Hj. Kartini, SE., Ak. M.Si., CA Drs. Agus Bandang, Ak. M.Si
Dr. Madris, MA. Muhammad Agung Ady Mangilep, SE.,M.Si
Dr. Hj. Nurdjanah Hamid, SE., M.Agr Suharwan Hamzah, SE.,M.Si
Dr. Musran Munizu, SE., M.Si.,CIPM Nurul Imansari, SS, MA
Prof. Dr. Nurdin Brasit, SE.M.Si
Prof. Dr. H. Muh. Asdar, SE., M.Si Venue & Accommodation
Prof. Dr. Haris Maupa, SE., M.Si Dr. Jumidah Maming, SE., M.Si (Coordinator)
Prof. Dr. Otto R. Payangan, SE., M.Si Dr. Fauziah Umar, SE., M.Si
Prof. Dr. H. Muhammad Ali, SE., M.Si Isnawati Osman, SE., M. Bus.
Prof. Dr. H. Syamsu Alam, SE., M.Si.,CIPM Dr. Erlina Pakki, MA.
Prof. Dr. Hj. Siti Haerani, SE., M.Si Dr. Maat Pono, SE., M.Si
Prof. Dr. Cepi Pahlevi, SE., M.Si Dr. Amanus Kalifah F. Y, SE,. M.Si
Prof. Dr. Idayanti Nursyamsi, SE., M.Si Dr. Syamsuddin, SE.Ak.,M.Si.
Prof. Dr. H. Abd. Rakhman, SE., M.Si
Prof. Dr. Muhammad Yunus Zain, MA Sponsorship
Prof. Dr. Mediaty., SE., Msi Dr. Muhammad Sobarsyah, SE., M.Si (Coordinator)
Prof. Dr. Rahmatiah Yunus, MA Dra. Dian A. S. Parawansa, M.Si., Ph. D
Prof. Dr. Marzuki, DEA Dr. Muhammad Ismail, SE., M.Si
Dr. Muhammad Yunus Amar, SE., MT Dr. Fatmawati, SE., M.Si.
Dr. Hj Andi Kusumawati, SE., M.Si, CA Dr. Nursiah Sallatu., MA
Dr. Jusni, SE., M.Si
Dr. Kasman Damang., SE., MSi
BOARD OF REVIEWER Dr. Wardhani Hakim, SE., M.Si
Abdullah Sanusi, SE., MBA., Ph. D
Dr. Abdul Razak Munir SE.,M.Si., M. Mktg Publication & Communication
Dr. Anas Iswanto Anwar, SE., MA. Dr. Syarifuddin Rasyid, SE., Ak., M.Si., CA (Coordinator)
Dr. Ria Mardiana, SE., M.Si Dr. A. Ratna Sari Dewi, SE., M.Si
Andi Aswan, SE., MBA,. DBA Dr. A. Nur Baumassepe Mappanyompa, SE,MM
Shinta Dewi S. Tikson, SE., M.Mgt
EXECUTIVE COMMITTEE Dr. Retno Fitrianti, SE.,M.Si
Chairman : Dra. Hj. Andi Reni, M.Si, Ph.D Rahmawati HS., SE.M.Si Ak.
Vice Chairman : Dr. Mursalim, SE., M.Si Muhammad Sabran Jamil Al Haqqi, B. Sc., MIB
Secretary : Dr. Arifuddin SE., AK., Msi., CA Muhammad Akmal, SE
Vice Secretary : Dr. Hamrullah, SE., M.Si
Treasurer : Dr. Aini Indrjawati, SE., AK., M.Si General Affairs
Vice Treasurer : Dr. Nuraini Kadir, SE., M.Si Drs. H. Haeruddin, MM (Coordinator)
H. Nasrun, S.Sos
Registration & Submission Marliah, SE
Dr. Sabir, SE., M.Si (Coordinator) Saharibulan
Insany Fitri Nurqamar, SE., M.M Faridah
Dr. Idrus Taba, SE., M.Si Fauziah, SE., S.Sos
Dr. Sumardi, M.Si. Muhammad Amin
Dr. Nur Dwiana Sari Saudi, SE.,M.Si Abd. Rauf
Dr. Fitriwati Djam’an, SE., M.Si Asmari Djunaid, SE
Rahmawati HS., SE.M.Si Ak Suherman
Hermita Arif, SE, CIFP, M. Com Tamsir
Umar, SE
Hj. Tarru
Burhanuddin
Syamsu Alam
Foreword From Conference
Chair Icame 2018
it is with deep satisfaction that I write Foreword to the Proceedings of The 3rd International Conference on
Accounting, Management, and Economics (ICAME-2018) held November 5, 2018 in Makassar, Indonesia.
iCAME continues a tradition of bringing together researchers, academics and professionals from all over the
world, experts in Management, Accounting, Economics and social science. ICAME-2018 is a conference for
research in the areas of Accounting, Management, and Economics. Although it is only its third year, it has
already witnessed significant growth. As evidence, ICAME-2018 received a record of 119 submissions.
the conference particularly encouraged the interaction of research students and developing academics with
the more established academic community in an informal setting to present and to discuss new and current
work. their contributions helped to make the conference as outstanding as it has been. the papers contributed
the most recent scientific knowledge known in the field of Management, Accounting, Economics, and social
science.
in addition to the contributed papers, four invited keynote presentations were given: by Dr.
SulamanHafeezSiddiqui of The Islamia University of Bahawalpur Pakistan, Dr. Muhammad AmsalSahban of
Universiti Utara Malaysia, Assoc. Prof. ChaiwatPhuakkang, Ph.D of SuratthaniRajabat University, and Dr.
Muh. JibrilTalibu of Hasanuddin University.
these proceedings will furnish the scientists of the world with an excellent reference book. I trust also that this
will be an impetus to stimulate further study and research in all these areas.
welcome to Makassar.
Welcome to the 3rd International Conference on Accounting, Management and Economics (ICAME)
held on 4th-5th November 2018 in Makassar, Indonesia. The conference is organized to promote the
discussions among various stakeholders regarding, management and economics fields. This was the third
time that Faculty of Economics and Business, Universitas Hasanuddin hosted the conference since its
first establishment on 2016. ICAME continues a tradition of bringing together researches, policy makers,
academicians and various stakeholders to present and discuss their current work in the fields of accounting,
management and economics.
To strengthen the discussion on management, economics and accounting fields, we decided that our keynote
speech topic for this year’s conference entitled “Digital Era: Challenges and Opportunities on Human
Capital Qualities”. To provide the latest information regarding the topic to readers and participants, two
keynote speakers invited in the event. We would like to extend our appreciation and gratitude for Assoc.
Prof. Abdul Halim Bin Abdul Majid from Universiti Utara Malaysia and Dr. Sulaman Hafeez Siddiqui from
the Islamia University of Bhawalpur, Pakistan for their insights and support during the conference. We
hope that this event greatly promotes the discussion regarding improving human capital qualities in the
digital era specifically. In addition to that we would like to extend our gratitude and support to Dr. Kabiru
Maitama Kura from Universiti Teknologi Brunei and Dr. Muhammad Amsal Sahban from Universiti Utara
Malaysia for their support in providing and facilitating pre-conference workshops to the participants.
Last but not least, we would like to acknowledge again for the excellent contribution and cooperation among
the participants of the conference. In addition to that, we would like to thank for the cooperation to all of
the committees in organizing the conference. We look forward to collaborating with all of the stakeholders
involved in this event and we wish you the best for your future endeavors. We hope this proceeding will
provide various excellent manuscripts that can contribute greatly to the field of economics, management
and accounting.
Abstract : This research aims to contribute about the impacts of calling and membership for lecturers as
professional through spiritual leadership. The proposed research model was tested using partial least square and
327 valid questionnaires were collected. According to the literature review and analytical technique, we concluded
that spiritual leadership has a strong impact on organizational commitment and productivity, calling and
membership appears to be a better mediator in the relationship between spiritual leadership with organizational
commitment and productivity.
IC003003
Jamaluddin M 1, Prof. Mediaty M.Si2, Harryanto Ph.D3, Dr.Abd. Hamid Habbe4, Lili Aprilianti5
Universitas Islam Negeri (UIN) Alauddin ,
1,5
2,3,4
Universitas Hasanuddin
Abstract: This study aims to examine the greedy effect of greed, opportunity, need and disclosure on the behavior
of APBD corruption with parliamentary behavior as a moderating variable. This research is a quantitative research
using a descriptive approach. The method of data collection is by handing out questionnaires. That Data analysis
is done by applying multiple linear regression analysis and regression moderating analysis with residual test
approach. The results of the study with multiple linear regression analysis indicate that greedy, opportunity, and
disclosure have a positive impact on the behavior of APBD corruption, while need does not affect the behavior
of APBD corruption actions. The analysis of the moderating variable with the residual approach shows that
parliamentary behavior is able to moderate greed, opportunity, need and disclosure on the behavior of APBD
corruption. This means that the greater the greed, the greater the opportunity and disclosure, the higher the
behavior of the APBD corruption, but if the individual has good parliamentary behavior, it will reduce the behavior
of the APBD corruption.
IC003004
Abstract: This research aims to prove empirically result whether there is a significant increase on the extent of
voluntary disclosure after the IFRS convergence in Indonesia. Utilizing the manufacturing companies listed in
Indonesian Stock Exchange (IDX) as the sample, we select two years before IFRS convergence and two years after
the IFRS convergence. Voluntary disclosure index is used to develop the score of the voluntary disclosure for each
IC003005
Abstract : Changing the name of the company requires careful consideration and is not an easy thing. Companies
need to assess the impact and benefits of changing company names. This study aims to examine the impact of
company name changes on stock returns on the Indonesia Stock Exchange. This research uses the event study
methodology. With a sample of 32 companies listed on the Indonesia Stock Exchange that changed their names
in 2013-2017, the results show that there are significant abnormal returns on days -4, -2, +1, +3, and +5, but the
abnormal returns are negative. The results also prove that there is no difference in abnormal stock returns in the
days before and after the announcement of changes in company names. The findings suggest that the market does
not react to information about changes in company names.
IC003006
Abstract : Human resource development is one of the main functions in HR management, which not only includes
development but also individual career planning and development activities and performance assessment. In
this research, SEM data analysis was used and consisted of 150 samples from PLN SULSELRABAR. From the
result of the research showed that career development has a positive and significant influence on Performance.
Because the indicators used are Fair treatment, direct supervisor’s concern, Information about promotions, and
satisfaction. Both of these indicators have a significant impact on Performance. Likewise with Competence, the
results show that there is a positive relationship and significant impact on Performance. This can be seen from
indicators that is used are intellectual competence, emotional competence and social competence. These three
indicators have a significant impact performance.
Abstract : Organizational ethics plays an important role in shaping a good climate for all members of the
organization. The ethical issues concerning to social problem, protection of the rights of employees, public
society (social responsibility) and also consumers. The application of ethics in organization raises the employee
job satisfaction (see organizational justice theory and cognitive dissonance theory). This study was analyzed
using multiple regression method by taking the object of research on 350 SME businesses in three regencies, East
Luwu, Bone and Tana Toraja in South Sulawesi. This study was focused in three forms, namely egoistic ethical
climate, benevolent, and principled ethical climate. The results of the study show that organizational climate is
like egoistic ethics climate and benevolence ethical climate the organization does not show positive results on
employee job satisfaction. However, the coefficient of egoistic climate has negative influence to job satisfaction.
Whereas principled ethical climate shows a positive and significant influence on employee job satisfaction.
Keywords: ethical climate and job satisfaction
IC003008
Abstract: This study aims to determine the future value and risk-value of the four selected currencies, namely
Australian Dollar (AUD), United States Dollar (USD), Euro EU (EUR) and Japanese Yen (JPY) against Indonesian
Rupiah (IDR) ) To estimate the risk value of each relationship between currencies, the copula method is used and
to forecast Monte Carlo simulations used: There is an estimate of the risk value in the range of 90%, 95% and 99%
confidence intervals. The copula method used in this study was clayton copula, because the highest log-likelihood
value was compared to frank and copula Gumbel; In addition, each currency uses their own regressive model to
see if the exchange rate has the characteristics of seasonal or non-seasonal patterns. The results obtained from
JPY / IDR and EUR / IDR have the highest estimated risk values in each confidence interval and also have the
highest simulation losses.
Keywords: value at risk, monte carlo, cupola method, and exchange rates
IC003009
Abstract: The develop an online motorcycle in South Tangerang City, especially in GO-JEK. This has resulted in
competition between online motorbike drivers, which affects GO-JEK driver revenues. In addition, the income of
the drivers is influenced by several factors, namely working hours, education level, age and work experience. The
purpose of this study was to determine the factors that influence the revenue of GO-JEK drivers. This research was
IC003010
Abstract:
Purpose - The purpose of this study is to measure hospital performance based on a combination of balanced
scorecard method and Analytical Hierachy Process method with four perspectives namely customer perspective,
financial, internal business processes and learning and growth and determine the priority strategies that need to
be implemented at RS.Dr.TC. Hillers Maumere.
Findings - Strategies program that are prioritized are strategies for improving the quality of the care process in
the first priority (16.14%), then increasing income growth (13.76%). improving service quality (12.62%), improving
the quality of HR (15.23%), Increasing revenue growth (13.76%), integrated Hospital Information System
(12.76), Improving the quality of HR (12.23), Cost efficiency (10.84%), Increased patient satisfaction (9.33%) and
improvement in the quality of patient output (8.86%) and tissue expansion (3.03%).
Research limitations - This research is limited to taking only two indicators from each perspective due to time
constraints, so that further researchers can take with a number of other full indicators.
Practical implications - The Analytical Hierarchy Process (AHP) method has the advantage of allowing
assessors to capture both subjective and objective measures of organizational quality evaluation. By providing a
useful mechanism for assessing the consistency of evaluation and alternative steps, Analytical Hierarchy Process
reduces the bias in decision making. With a combination of Balanced Scorecard and Analytical Hierarchy Process,
managers or decision makers can determine priority strategies that can be implemented in the company.
Originality/value - This work shows the peculiarities of the structure and elements of the Balanced Scorecard,
and the Analitycal Hierarchy Process and the impenetration in the homes of nonprofit organizations.
Abstract. This study aims to obtain empirical evidence about the factors causing fraud trends in public sector
organizations in the city of Makassar. The variables tested were distributive justice, procedural fairness, internal
control system, leadership style and organizational ethical culture. The sample used in this research is 83
samples working in public sector in Makassar city. The sample is selected from several public sector agencies with
convenience sample technique. Hypothesis testing using SEM (Structural equations model) analysis tool using
Smart PLS application. 03 to test the indicators that make up the construct and test the influence of variables that
influence foul tendencies. The result of the research shows the influence of procedural justice, internal control
system and leadership style to the tendency of fraud.
IC003012
Abstract: Calendar anomalies are one of the market anomalies that disrupt the efficient market hypothesis.
Based on studies of calendar anomalies carried out in several capital markets in the world prove the existence
of irregularities in seasonal return (day of the week effect) and monthly (month of the year effect) indicate the
peculiarities that occur repeatedly, so it can be said as an interesting phenomenon to be observed and examined.
The purpose of this study was to test the occurrence of the monday effect phenomenon in the banking sector
in the Indonesian stock exchange by using monthly stock price data (monthly closing price). The study used
analysis of variance (ANOVA) testing. The results of the study provide evidence: the monday effect, which is
characterized by a significant negative (down) stock return on Monday, is inconsistent in banking stocks on the
Indonesia Stock Exchange. Monday effects are only found to be consistent in April and June.
IC003013
Abstract: The role of woman in the field of entrepreneurship increases rapidly, because in this era of openness,
the opportunities for females are widely open. By means of females participation in the economic activities
provide good condition for the Indonesian economy. The purpose of this research is to create woman empowering
model through entrepreneurship in the region of Depok and Bogor.The research method used is a survey. A survey
research is a study which is conducted on large and small populations, but the data studied are the data from
the samples taken from both the populations, so that the relative activities, distribution, and the relationship
between sociological and psychological variables can be founded.The result obtained from the research is the
creation of a woman empowerment model through entrepreneurship in producing Nata de Aloe Vera product
IC003014
e-mail: fazlisyambz@feb.unsyiah.ac.id *1
ABSTRACT : Activity based costing is a calculation method to measure cost of goods manufacturing and
describing that product/service was obtain from their activities, on the basis that the activity that caused
costs that arise, not from consuming products. The purpose of this research is to study how to calculation and
comparing the application of the traditional system method, and the Activity Based Costing system method in
coffee manufactured industry in Aceh Province, the company list are PT. Indo Cufco, CV, Kupi Lampineung, UD.
Kupi Teungku Aceh, UD. Degood Gayo Coffee, dan UD. Raya Coffee Arabica.
The result of calculation can be concluded that: the calculation of cost of goods produced using the traditional
system method in PT. Indo Cufco has get a price about Rp.348.062,75/kg, CV. Kupi Lampineung Rp. 57.215/kg,
UD. Kupi Teungku Aceh Rp.34.750,7/kg, UD. Degood Gayo Coffee Rp.473.332/kg, and UD. Raya Coffee Arabica
Rp.131.408/kg. The result from calculation of cost of good manufactured using activity based costing method
gaining the price in PT. Indo Cufco has gain price amount Rp 347.459,75/kg, CV. Kupi Lampineung Rp.53.211/ kg,
UD. Kupi Teungku Aceh Rp. 34.811,12/ kg, UD. Degood Gayo Coffee Rp. 476.374,6/ kg, and UD. Raya Coffee Arabica
Rp.131.399/kg. If compared with the calculation of the cost of goods produced by the traditional system and the
calculation of the price of staple goods production it has difference price amount in PT. Indo Cufco about Rp.603/
kg (undercost), CV. Kupi Lampineung Rp.4.004/kg (undercost), UD. Kupi Teungku Aceh -Rp.60.42/kg (overcost),
UD. Degood Gayo Coffee -Rp.3.042,6/kg (overcost), and UD. Raya Coffee Arabica Rp.9/kg (undercost).
Key words: cost of goods manufactured, traditional method, activity based costing
IC003015
Abstract : the sustainability development is a target to be achieved by any nations, it requires to have qualified
human capital. While population`s education, especially those who work, are still relatively low. The failure in
education indicates the failure in the education quality improvement, lack of school participation rate (SPR),
net enrollment rate (NER) and the Gross Enrollment Rate (GER), as well as the average of school duration. The
purpose of this study was to what extent the achievement of Indonesia in sustainability development. For that
the discussion of sustainability development would be reviewed from the contributions of several education
indicators in Indonesia comparatively and several variables represented by the poverty reduction variable. This
comparative analysis was carried out in order to improve research model and to enlarge the knowledge within
IC003016
FINANCIAL TECHNOLOGY SWOT ANALYSIS IN THE BANKING
INDUSTRY OF SOUTH SULAWESI
Andi Batary Cita, STIM Lasharan Jaya Makassar, citta2585@gmail.com
Yosefina Andia Dekrita, Universitas Nusa Nipa Maumere, andia@yahoo.com
Ritha Yunus, Universitas Tadulako Palu, rytha_plw@yahoo.com
Ahmad Ridha, STIM Lasharan Jaya Makassar, ahmadridha67@gmail.com
Hartina, STAI Yapnas Jeneponto, thinafattah@gmail.com
Abstract:
Purpose - The purpose of this study is to analyze the swint fintech for the banking industry in South Sulawesi.
Design / methodology / approach - The type of research used in this study is a qualitative research method with
a descriptive approach. The research will describe the SWOT Financial Technology analysis for the banking
industry in South Sulawesi. Qualitative research aims to obtain a complete picture of a thing according to the
human perspective studied.
Findings - Financial Technology which is implemented provides strengths, weaknesses, threats, opportunities for
the banking world simultaneously so that bankers must improve information technology infrastructure in order
to collaborate with Fintech.
Research limitations / implications - This study is only limited to one region in Sulawesi, namely South Sulawesi
from each bankers perspective due to time constraints, so that further research can analyze other areas in Sulawesi
in full.
Practical implications - The SWOT method analyzes internal strengths and weaknesses as well as opportunities
and threats. SWOT is a simple way to estimate the best way to do a strategy.
IC003017
POVERTY REDUCTION MODEL THROUGH EMPOWERMENT PEOPLE’S ECONOMY
ACCORDING TO ISLAMIC PERSPECTIVES
(STUDY ON ISLAMIC VILLAGE IN SIKKA-FLORES DISTRICT)
Rita Yunus, Tadulako University Palu, rytha_plw@yahoo.com
Yosefina Andia Dekrita, Nusa Nipa University Maumere, andia@yahoo.com
Muhammad Yamin, IAIN Bone, maipal@yahoo.com
Andi Batary Citta, STIM Lasharan Jaya Makassar, citta2585@gmail.com
Abstract :
Purpose - Poverty is a phenomenon that is so easy to find everywhere both in the village and in the city, including
in the Islamic village, Sikka Regency, East Nusa Tenggara Province. The worrisome economic situation of the
Islamic settlements in Sikka District is not to be mourned, but to find a solution. Therefore, to get out of the crush
of the economy, a big and persistent struggle is needed from every component of the people, starting from the
policies of the authorities which favor the economic equality to the efforts of the people themselves. Islam has
Design/methodology/approach - This research is focused on the description of the Islamic perspective economic
empowerment model in Sikka Islamic village to alleviate poverty. The type of research used is qualitative research
with a descriptive approach.
Findings - This study produced several models of poverty alleviation through economic empowerment according
to Islamic perspectives, namely: Mosque-Based Empowerment Model with Establishment of Baitul Maal Wat
Tamwil (BMT) and Family Empowerment Post Program (Posdaya) based on Mosques and Mosque Micro Loan
Program Model (PMM).
IC003018
Abstract: Individual intelligence of employees have an important role as a stimulus to achieving competency
standards based on competency dictionaries in state-owned cement companies in Indonesia. Employee
competency assessment is an indicator established by a company that reflects the behavior that must be carried
out by each employee in carrying out their duties and responsibilities and is closely related to the level of employee
performance achievement. Data analysis used by SEM and consisted of 399 samples of BUMN cement employees.
The results of this study indicate that the intellectual, emotional, spiritual, and physical intelligence of employees
in state-owned cement companies on average are quite high and fulfill competency and performance standards in
the categories of satisfactory and very good.
IC003019
Abstract: This research aims to examine the impact of XBRL (Extensible Business Reporting Language) adoption
on investor trading behavior on the Indonesia Stock Exchange which is reflected in the frequency of trading
on the Indonesia Stock Exchange. By using a number of 34 issuing banks taken randomly from a number of 81
banking issuers listed on the Indonesia Stock Exchange in 2014 and 2016, and using one way ANOVA analysis
methods, for t-tests, to see the impact of pre and post adoption of XBRL on trading frequencies shares, and also
added control variables ROA, SIZE and dividend ratios to the impact of pre-adoption of XBRL.
The results presented that at the time of XBRL’s post adoption, the stock trading frequency and control Variable
ROA (Return on Assets) did not have significant increases any changes during the application of XBRL, this was
due to the sample of financial report data taken at the time of the XBRL post, the 2016 financial data, while the
implementation of XBRL only started in 2015, so the implementation of XBRL has not had an effective impact on
investors, but control variable SIZE has significant increases changes during the XBRL post adoption, this implies
the effectiveness of XBRL adoption, the increase in the investor’s turnover ratio in small firms is more pronounced
and economically significant than that of large firms. Small companies respond from the existence of XBRL, this
response occurs because of the additional convenience obtained to get information that is more transparent and
relevant to the expected investment decision making. The DEVIDEN as control variable has significant increase
change during the XBRL post adoption, this indicates that the investor’s response to XBRL will increase the
frequency of their trading and result in the possibility of obtaining greater dividends.
Keywords: XBRL (Extensible Business Reporting Language) adoption, Frequency of trade, Indonesia Stock
Exchange
IC003021
Abstract: As for formulation problems in the research is any influence of utilization of active in credit channeling
percial and simultanious zigarnts capital adequacy at PT. Bank of nort Sumatera Branch of iskandar Muda
Medan. In the study used techniques of data collection studiesnamely documentation related to the problem
or research data such as number of costumers credits, financial statements and others, while the data analysis
technigues used multiple regression analysis method. Based on the results of the analysis can be conclude that
test hypothesis with t test is known for assets value utilization variable t arithmetic 1,843<ttabel2.042 then Ho
accepted and Ha rejected and can be concluded that asset utilization variable does not influence significantly to
capital adequacy.
In addition, based on testing the hypothesis with F test is known value of F arithmetic of 16,433 and the value
of F table is 4,42 and the results indicate that F arithmetic > F table which means together the variable credit
distribution and utilization of assets in this study have a significant effect on capital adequacy. In addition
testing the coefficient of determination by using the summary model is known to the effect of the free variables
(credit distribution and assets utilization) to the depende t variable (capital adequacy) is 0,499 (49,9%) white the
remining 50,1% is influenced by other variables not examined in thes study.
Abstract : This article provides one of successful village, which able transformation from poor village to
destination tourism. Entrepreneurship is the success key of Pentingsari Village as a tourism village. Pentingsari
Village Tourism offering circumstances nature. Living in the village is rarely activity for people who live in the city.
Atmosphere environment in Pentingsari Village is natural healing of overfullness activity in the city. Indirectly,
entrepreneurship based on tourism village is connected with economic defense concept. Economic defense
concept put society as the first defense basis. Society as a primary actor, in activity tourism village. This paper
use a qualitative method, we are doing observation to Pentingsari Village Tourism, focus group discussion and
deep interview with resident and also head of village. In the end of the day, the Indonesian government must
contrive some regulations to provide all parties involved to maximize the potential of village in every region in
Indonesian territority.
IC003023
THE EFFECT OF DEBT TO EQUITY RATIO AND TOTAL ASSET TURNOVER ON RETURN
ON EQUITY IN AUTOMOTIVE COMPANIES AND COMPONENTS IN INDONESIA
Asrizal Efendy Nasution1, Linzzy Pratami Putri2, Shinta Dungga3
Management, University of Muhammadiyah Sumatera Utara, Medan, Indonesia1,2,3
asrizalefendi@umsu.ac.id1, linzzypratami@umsu.ac.id2, shintadungga26@gmail.com3
Abstract : This study aims to determine the effect of Debt to Equity Ratio and Total Asset Turnover partially and
simultaneously on Return On Equity. The sample withdrawal used was purposive sampling so that a sample of 10
companies from Automotive companies and their components were listed on the IDX. Data analysis techniques
from this study use multiple linear regression. The results of the study with statistical tests showed that partially
and simultaneously DER had a significant effect on ROE and so did TATO had a significant effect on ROE.
Keywords: Debt to Equity Ratio, Total Asset Turn Over, Return On Equity.
IC003024
Keywords: Debt to Equity Ratio, Total Asset Turn Over, Return On Equity.
Keywords : Small scale farms, poutry layer industry, social network, types of business strategies, entrepreneurial
growth intention.
IC003027
Wiwik Lestari*), Sri Lestari K, Djoko Budhi Setyawan, Achmad Saiful Ulum
STIE Perbanas Surabaya
Abstract: The research aim is study entrepreneurial behavior based on Islamic taught. Islam encourage learning
and networking. The first taught of Alqur’an is “Iqra!” means read or learn! Entrepreneurs need to equip
themselves with entrepreneurial knowledge and experience so called entrepreneurial literacy. Knowledge here
including financial, innovation and development of process. Moslem also taught to widespread networking in
order to gather “rizq” and prolong the life. This study is preliminary research which has high content on validity
and reliability test. However, we try to find the relationship between religion, knowledge and networking and
their effect to performance. Samples are Moslem entrepreneur from several region of East Java including Madura,
Malang, Probolinggo, Banyuwangi, Blitar, Ponorogo and Gerbangkertasusila. By using partial least squared, we
found that religion has direct and indirect effect on performance through knowledge and network.
Abstract: This study aims to provide empirical evidence of the influence of human capital on the monitoring and
the advising role of the board of commissioners. Monitoring of management behavior is needed because of the
separation of authority between the shareholder and manager. One of the roles of monitoring is monitoring of
financial statements presented by management. In addition to monitoring, the board of commissioners plays a
role in providing strategic advice to formulate corporate strategies and policies. The population is manufacturing
companies listing on the Indonesia stock exchange for the period 2008-2014. Sampling using purposive sampling
method, and obtained 792 observations. Processing and analyzing data using the Partial Least Square. The
findings of this study indicate that human capital influences the monitoring and the advising role of the board of
commissioners. This proves that the human capital of the board of commissioners is indispensable in supporting
the implementation of roles. The level of knowledge, experience and expertise of the board of commissioners that
is adequate can reduce earning management, and increase profitable investment for the company. Thus, when a
company chooses a board of commissioners it is necessary to consider human capital.
IC003029
DYNAMIC RELATIONSHIPS AMONG FOREIGN DIRECT INVESTMENT,
EXCHANGE RATE AND STOCK MARKET INDEX
Anggara Fitri Kartikasari, Rofikoh Rokhim
Program Pascasarjana Ilmu Managemen, Universitas Indonesia
Depok, Indonesia
email: anggara.fitri51@ui.ac.id; rofikoh.rokhim@ui.ac.id
Abstract: This paper aims to identify the dynamic relationship among FDI, exchange rates and stock market
index. The research countries are Brazil, Russia, India, China, and South Africa (BRICS) by using a time series
data for the period Q12003- Q42017. This study is focused on causality relationship and co-integration among
FDI, stock market index and exchange rate. The present study finds that there are no variables in each country
that has a bidirecional relationship. Unidirectional relations between FDI and exchange rates are found in Brazil
and India, while exchange rate and FDI relationships are only in China. The unidirectional relationship between
the FDI stock market index is found in Brazil, Russia, India, China. The unidirectional relationship between the
exchange rate stock market index is found in India and China. In the results of the co-integration test to determine
the existence of long-term relationships the three variables tested were found in all BRICS countries.
Keywords: Granger Causality, co-integration, Johansen Test, foreign direct investment, exchange rates, stock
market index, BRICS.
IC003030
CORPORATE GOVERNANCE AND OWNERSHIP STRUCTURE: IT’S IMPLICATION ON
AGENCY COST (A STUDY IN INDONESIA MANUFACTURING COMPANY)
Vanica Serly1, Yolandafitri Zulfia2
1
UniversitasNegeri Padang, Padang Indonesia, vanica.serly@gmail.com
2
UniversitasNegeri Padang, Padang Indonesia, yolandafitrizulfia@gmail.com
Abstract: This study examines how Good Corporate Governance and Ownership Structure are associated with
the Agency Cost. Agency Cost is measured by the efficiency ratio or Asset Utilization Ratio. While Good Corporate
Governance is measured with the size of board commissioner and independent commissioner. Ownership
IC003031
Abstract: Islamic marketing has a different approach to know its identity. The approach to the concept of brand
image has not been able to explore the identity of Islamic marketing. Some dimensions or indicators used in
measuring brand image in Islamic marketing are not appropriate and need adjustment. This is because the
concept of Islamic marketing is different from the concept of marketing in general. This paper aims to explain
an approach that is more appropriate in the marketing of Islam termed Brand Religiosity Image and some of
its dimensions. As for the limitations in this paper that the dimensions mentioned in this paper have not been
empirically tested, besides that it is also possible that there are still other dimensions in accordance with the
Brand Religiosity Image which are not contained in this paper.
IC003032
Wasiman
Lecturer Putera Batam University Management
Email: wasiman903@gmail.com
Abstract: The purpose of this study was to determine the effect of organizational culture and organizational
citizenship behavior (OCB) on the performance of hotel employees in Batam City with organizational commitment
as an intervening variable. Respondents used in this study were employees of four-star hotels in Batam City with
a total of 213 respondents. Data analysis method uses multiple linear data analysis and using SEM Amos program.
The results of the study conclude that 1. Organizational culture has a significant effect on the performance of
four-star hotel employees in Batam City, the better the organizational culture can provide a greater impact on
improving the performance of four-star hotel employees in Batam City. 2. Organizational culture has a significant
effect on the organizational commitment of four star hotels in Batam City, the better the organizational culture,
the stronger the organizational commitment of employees. 3 OCB affects the organizational commitment of four
star hotels in Batam City, the better the OCB behavior of employees, the stronger organizational commitment
employee. 4 OCB affects the performance of employees of four-star hotels in Batam City, the better the behavior
of OCB employees, the higher the performance. 5. Compelling organizational commitment to the performance
of four-star hotel employees in Batam City, the better organizational commitment, the better the performance of
four-star hotel employees in Batam City
Keywords: Auditor ethical behavior, audit quality, work experience, gender and accounting profession
IC003034
TANAH LIEK BATIK’S INDUSTRY IN WEST SUMATRA
(A STUDY OF DEVELOPMENT PROBLEMS)
Rose Rahmidani1, Armiati2, Dessi Susanti3
Unversitas Negeri Padang, Padang, Indonesia, (e-mail) rose_rahmidani@fe.unp.ac.id
Unversitas Negeri Padang, Padang, Indonesia, (e-mail) armiati@fe.unp.ac.id
Unversitas Negeri Padang, Padang, Indonesia, (e-mail) dessisusanti@fe.unp.ac.id
Abstract: This study aims to identify the problems faced by the Batik Tanah Liek industry in West Sumatra thus,
based on this identification can be found a solution to solve the problem. The research method used is a qualitative
method. The study was conducted in three locations, namely Dharmasraya District, South Coastal District and
Padang City. Data collection done by observation, and in-depth interviews. Data analysis techniques were carried
out using qualitative analysis. The results showed that the problems faced by the tanah liek batik industry in
West Sumatra were: expensive product prices, lack of promotion and marketing, difficulty obtaining additional
capital, less strategic business locations, sources of raw materials from outside the island, difficulty in getting
competent employees, support from the local government has not been maximized, business management has
not been good, the marketing area is still limited, and quality is still inferior compared to batik from Java. Based
on the description of the problems faced by batik tanah liek creative industry in West Sumatra, the alternative
form or solution that can be done is; providing business capital assistance, providing training in promotion
and marketing techniques, providing financial report writing training, providing trademark and copyright
management training, providing business management training, providing production training for workers, and
promoting batik tanah liek to all West Sumatran and outsiders West Sumatra.
IC003036
LINKING HUMAN RESOURCE MANAGEMENT PRACTICES TO
ORGANISATIONAL PERFORMANCE IN NIGERIA EDUCATION SECTOR
Malam Salihu Sabiu1, Kabiru Maitama Kura2, Andi Reni3
Dept of Public Administration, Umaru Ali Shinkafi Polytechnic, Sokoto, Nigeria
1,
2
UTB School of Business, Universiti Teknologi Brunei, Brunei Darussalam
3
Department of Management, Universitas Hasanuddin, Makassar, South Sulawesi, Indonesia
Abstract: This study is aimed at examining the relationship between human resource management practices and
organisational performance. Training and development and compensation practices were mainly incorporated
in our research model. A sample of 181 Education Ministry, boards, parastatals and agencies in seven states of
North-Western Nigeria was drawn using stratified proportionate sampling technique. We employed partial least
squares path modeling to test our hypothesized model. As expected, we found that training and development had
a significant and positive relationship with organisational performance. In the same vein, compensation system
was found to be significantly related to organizational performance. Consequently, policy makers, managers and
administrators in educational sector are encouraged to provide adequate training to its employees as well as
appropriate compensation system need to be able to put in place to promote high employee performance and in
return achieve organizational performance.”
Key words: training & development, compensation system, organizational performance, Nigeria
IC003037
PERFORMANCE ENHANCEMENT STRATEGY THROUGH BUSINESS
ENVIRONMENT, PRODUCT INNOVATION AND COMPETITIVE ADVANTAGES
Maat Pono1, Muh. Asdar2, Andi Ren3 , Erlina Pakki4, and Meutia AS5
Faculty of Economics and Business Hasanuddin University, Indonesia
1,2,3,4)
5)
Faculty of Economics, University of West Sulawesi, Indonesia
Abstract: This research tries to examine the influence of business environment, product innovation and
competitive advantage on SME performance. The type of research is survey. The population in this study is
the overall SMEs in South Sulawesi. The sampling technique is simple random sampling with the number of
respondents is 300 respondents Statistical technique used is Path Analysis The result of research indicates
that: (1) there is positive influence of business environment to product innovation, (2) there is positive influence
of business environment to competitive advantage, (3) there is positive effect of product innovation on SME
IC003038
VILLAGE DEVELOPMENT PLANNING DISCUSSION IN INDONESIA: IS IT WORKING?
Syarifuddin1, Ratna Ayu Damayanti2
1,2
FEB Universitas Hasanuddin, Makassar, Indonesia
Abstract: The purpose of this study is to describe the problems in village musrembang which is a planning model
implemented by the Indonesian government at village level. This research is important to determine whether
musrembang is effective to encourage community participation in the planning process of developing their
villages. This study uses phenomenology as a method to capture planning problems in the village government
(musrembang). This method will be operated to reveal, who dominates the discourse in organized musrembang?
The findings of this study indicate that the people have limited involvement in musrembang. Musrembang is only
a ceremonial process that is pseudo participatory, musrembang that the government carry out does not work
effectively to encourage public participation in planning village development.
IC003039
IC003040
IC003041
Abstract: Company Efficiency Improvement Strategy At Makassar Container Terminal. The company’s
operational strategy related to the supply of goods and services will be much better if through coordination and
communication so that the operational activities of the company run efficiently and effectively. This study aims
to identify internal and external environmental factors that affect the level of fuel consumption and determine
business strategy at Makassar Container Terminal. This study is a type of qualitative research on the strategy that
identifies and develops operational efficiency strategies. The decision of managerial strategy in this research
covers the result of QSPM which is determined based on the analysis of the internal and external environment of
the company. The result of the research shows that the internal environment factors that influence the efficiency
of energy consumption in Makassar Container Terminal are efficiency service orientation and effectiveness,
modern facilities and equipment, international standard services, professional SMDs, and dock facilities
support. A business strategy that can be used to improve the fuel efficiency of Makassar Petikemas Terminal is
to convert fuel oil to Gas Fuel. It can be supported with supporting infrastructure such as converter kits for each
company vehicle
IC003042
Keywords: Consumer Behaviour, Intention to purchase, Theory of Planned Behaviour, Social Media, Cosmetic
Product, Brunei Darussalam
FIELD: MANAGEMENT
IC003043
Abstract: This study aims to examine the effect of the reporting channel and the level of moral reasoning on
interest in reporting fraud that occurs in the procurement of goods / services in the government sector. In this
study proposed the hypothesis that the interest to report fraud will be higher with the use of anonymous reporting
channels as compared to using a non-anonymous reporting channels. In addition, people with high levels of
moral reasoning will be more interested in reporting fraudulent actions than those who have low levels of moral
reasoning.
The study design was a laboratory experiment 2 x 2, with students accounting at Universitas Negeri Padang
who has been at 5 and 7 semesters as employees of government agencies involved in the process of government
procurement. Each subject is presented with one of two case versions available randomly. The statistical method
used to test the hypothesis is two-way ANOVA.
This study provides results that through an anonymous reporting channel, interest of employees to report any acts
of fraud in the government procurement process will be higher than through non-anonymous reporting channels.
Interest in reporting fraud in the government procurement process will be higher in individuals / employees who
have higher levels of moral reasoning than individual employees with low levels of moral reasoning. When the
available reporting channels are non-anonymous, individuals with a high level of moral reasoning will be more
inclined to report fraudulent acts that occurred compared with individuals with low levels of moral reasoning.
Abstract: This study aims to find alternative information non-earnings (earnings) after IFRS convention in
investing by testing (1) the relationship of fundamental signals (account receivable, inventory, gross margin,
sales and administrative experience, effective tax rate, labor force and capital expenditure) on stock returns;
and (2) information on cash flow components (operating cash flows, investing cash flows and financing cash
flows) on stock returns. This research was conducted on the Indonesia Stock Exchange (IDX) using secondary
data. Sampling was carried out purposively and resulted in 175 observational data in 2012-2016. Data were
analyzed using multiple linear analysis methods. The results showed (1) fundamental signals such as account
receivable, sales and administrative expenses and capital expenditure had a significant effect on stock returns,
while fundamental signals such as inventory, gross margin, effective tax rate, labor force showed insignificant
results; and (2) information on cash flow components such as operating cash flows, investing cash flows and
financing cash flows also provide insignificant results. Based on the results of these studies it can be concluded
that fundamental signals such as account account receivable, sales and administrative expenses and capital
expenditure can be used as alternative information in investing after IFRS convergence.
IC003045
Abstract: This research is motivated by rapid technological developments to create business opportunities
through technology increasingly. The website becomes important as platforms deliver information to users in a
wide range of information about a company (company profile) until the customer service. One current trend is
a provider of transportation services online. Grab as one based transportation services provider online service
accessible websites for consumers to support services offered to costumers. This study aims to determine the
quality of the website Grab customer satisfaction. Based on the type of research, including research into the types
of causality research. Sampling technique in this study is using purposive sampling technique and the number of
samples in this study as many as 100 respondents to the people who live in Bandung and ever used website Grab.
IC003046
Abstract: In this research, we calculated ASEAN rice non-tariff measures (NTMs) and its impact on Indonesian
food (rice) security. To assess whether NTMs facilitate or impede rice trade across countries in ASEAN region,
Gravity Model was applied with Pseudo Poisson Maximum Likelihood (PPML) method. It allowed calculating
IC003047
Abstract: This study aims to determine the influence of ethical work Islami leader against employee performance
and organizational commitment at ‘The Ministry of Religious Affairs’ Bantaeng District. Research data were
obtained from questionnaires, literature studies, and interviews according to the objectives of the study. The
sample size is 66 employees of ‘the Ministry of Religious Affairs’ Bantaeng District. By using simple linear
analysis method, the research result stated that there is a significant correlation between leader’s Islamic work
ethic to employee performance and organizational commitment. Islamic work ethic is the most influential factor
to employee performance.
IC003048
EVENT STUDY : MARKET OVERREACTION BEFORE AND AFTER ASIAN GAMES 2018
Riza Praditha
STIE Tri Dharma Nusantara Makassar
rizapradithaa@gmail.com/+6285242991095
Haliah Imran*, Abd Hamid Habbe*, Yohanis Rura*
*Universitas Hasanuddin
Abstract: This study aims to see the impact of the implementation of Asian games 2018 event towards stock
price movement. This study tested the occurrence of market reaction before and after the implementation of
Asian games 2018 event. This study is an event study using explanatory methodology with quantitative approach.
The population that is used in this study is companies that are listed on Indonesia Stock Exchange. Samples
that are used in this study are 45 companies indexed by LQ45. Data sources that are used are from Indonesia
Stock Exchange which is IDX Composite and Closing price one week before and one week after Asian Games
2018. Hypothesis is tested using Paired Sample T-Test to see the difference of abnormal return before and after
Asian games 2018 for both winner stock portfolio and loser stock portfolio. The result of this study shows that
market overreaction does not occur. Loser stock portfolio does not sustain price reversal to turn into winner stock
portfolio and vice versa. This indicates that there is no anomaly occurs in efficient market over the event, winner
stock remains to be winner stock and loser stock remains to be loser stock.
Keywords: Market Overreaction, Price Reversal, Winner-Loser Portofolio, Asian Games 2018.
Abstract: The purpose of this study is to examine the association between the stages in a firm’s life cycle on tax
avoidance strategies. This research uses cash flow pattern as a proxy to identify firm’s life cycle and divide it into
four phases of life cycle. We find that tax avoidance is significantly positively associated with the introduction and
decline phase and not significantly negatively related with the growth and mature phase
Keywords : firm’s life cycle, tax avoidance, cash flow pattern, resource based theory, effective tax rate.
IC003050
Abstract: This paper investigates the main determinants of banking stability in Indonesia. Totaling 11 Islamic
commercial banks in Indonesia covering the period between 2013 until 2017. The measure of banking stability
is Z-score, thereby allowing analysis of banking stability determinants from three complementary perspectives:
competition, bank size, and capital buffer. The method to explain this study is regression. The findings indicate that
competition, bank size and capital buffer improve the stability significantly when the level of them increases. The
results highlight the importance of institutional quality for banking stability in Indonesia. Banking supervisors in
Indonesia countries should consider the role of financial structure and institutional quality for banking stability.
IC003051
Keywords: Generational group; coercive power; legitimate power; vertical equity; horizontal equity; exchange
equity.
IC003052
Abstract: The aims of this study was to investigate the effect of board of commissioners and audit committees
effectiveness on internet financial reporting. This study used samples from financial company listed in Indonesia
Stock Exchange with a purposive sampling techique. The research data was collected from company’s website
and annual report in 2017. The method of data analysis was multiple linear regressions. The results of this study
indicated that board of commissioners effectiveness had no significant effect on internet financial reporting
whereas audit commite effectiveness had positive and significance influence on internet financial reporting.
Keywords: Internet Financial Reporting, Board of Commissioners Effectiveness, Audit Committees Effectiveness
IC003053
Abstract: This research has the aim to uncover human resource practices in the hospitality industry. This research
hopes to support and build insights and theories about the practice of Human Resources.
This qualitative research begins with a literature study on HR practices, which will be confirmed through a series
of interviews with Human Resources practitioners to get key information, deepening, and important findings.
The research found several HR practices which are implemented equally between Managers and Staffs such as the
job designs, training and development. The research also found that specific distinctions applies to Manager role
in accordance to the Decision Making and Goal setting. Other relevance HR activities were revealed from the study
that can be referred by HR practitioners such as family and staff gathering, implementation of KPI and Balanced
Scorecard, also the utilization of Employee Engagement Index and Survey.
The research was conducted in the hospitality services industry in South Sulawesi & Bali which can be used as a
reference for research into HR practices or research in the next hospitality field.
This research can be used as a reference for policy makers or HR practitioners to understand standard practices
or choose best practices that can be applied to the development of this field in the future.
This study provides new value in the identification of HR practices that are applied to employees and leaders /
managers.
Keyword: High Commitment Work Systems, Human Resources, Hotel
Andi Ruslan
Institut Agama Islam Negeri (IAIN) Bone, email: oland3aa@gmail.com
Prof. Dr. Cepi Pahlevi, SE., M.Si1, Prof. Dr. Syamsu Alam, SE., M.Si2, Dr. Mursalim Nohong, SE., M.Si3,
1,2,3
Universitas Hasanuddin
Abstract: This paper aims to identify the level of competition and the level of banking efficiency and develop a
conceptual framework to examine the effect of the level of banking competition, the characteristics of banks on
efficiency and competitive advantage of banking. To discuss the topic studied in this paper, the Literature Review
method is used. The steps in creating a literature review are described as follows: First, determine the sources for
the review literature material that is in accordance with the topic of this paper. Secondly, evaluating the contents
contained in the sources of the literature study that was determined. Third, make a summary of the contents of
the literature study resources. And fourth, explore new thoughts and ideas on topics that are subject to study to
determine the positioning of the concept as the material for subsequent research. This finding shows that the
level of competition, characteristics of banks influence in increasing competitive advantage through efficiency in
the banking sector.
IC003055
Asmawiyah1
Stie Tri Dharma Nusantara Makassar
Fitriany
STIE Nobel Indonesia Makassar
Nurhidayati Islamiah
Stie Tri Dharma Nusantara Makassar
Sumarsih
Universitas Sulawesi Barat
Wisda Zulaeha Suwardi
Stie Tri Dharma Nusantara Makassar
Literature suggests that by developing leadership style and organizational culture, firm can achieve affective
business performance. This paper helps to fill this gap in the literatur using the association between the leadership
style, organizational culture and employees performance using the data collected. The aim of this study is to
found out influence the leadership style and the organizational culture toward employee performance. As for
this study using a quantitative approach. The sample of this study was 75 employees. The sampling technique
uses saturated sampling. Data collection was done by questionnaire with Likert scale measurement. Research
instruments using validity and reliability tests. The multiple linear regression analysis test and the hypothesis
used t test. The result of this study that leadership style and organizational culture have a positive and significant
impact on employee performance and the dominant variabels that influence employee performance is leadership
style.
Abstract: This research is intended to the Government at Binjai City of North Sumatra. Application of e-governance
at regional work unit (SKPD) aims to strive the improvement of work performance based on several principles
on good corporate governance (GCG) such as transparency and accountability on the government of Binjai City.
Furthermore, this test is done by taking data to use questioners for all regional work (SKPD) in Binjai City. There
are 52 people as budget user or author then the data is processed using some descriptive analysis methods. The
result of research stated that even though the relation e budgeting is low with the accountability and transparency
but the level of achievement of the use e-bugdeting has been reached well in attempting to increase the function
of transparency and accountability so it is concluded that the role of system e-budgeting in increasing value of
transparency and accountability on the government of Binjai City has been achieved.
IC003057
Abstract: Theory of Planned Behavior (Ajzen, 1991) has emerged as one of the most influential and popular
conceptual frameworks for studying human action. Human behavior is guided by three types of considerations,
namely: attitudes toward behavior, subjective norms, behavioral control and the formation of intentions. Spiritual
intelligence is the ability of the soul that is owned by a person to establish himself as a whole which is related to
awareness and willingness to face challenges (Zohar at al., 2001). Spiritual intelligence affects intentions (Hage
et al., 2015). Someone who has high spiritual intelligence will influence behavior in every decision making (Sina
et al., 2012). The objectives of this study are: (1) Analyze the influence of attitudes, subjective norms, behavioral
control, and spiritual intelligence on intentions in marketing through e-commerce by SMEs; (2) Analyzing the
influence of behavioral control and spiritual intelligence on behavior in marketing through e-commerce by
SMEs; (3) Analyzing the influence of behavioral control, and spiritual intelligence on behavior and intentions as
mediation in marketing through e-commerce by SMEs.
Based on data at the Malang City Office of Cooperatives and SMEs, a total of 2,764 SMEs were assisted. The sample
size in this study uses the formula of the number of indicators multiplied (5-10) = 18x7 = 126. While the sampling
technique is Simple Random Sampling. Data analysis techniques using PLS (Partial Least Square) modeling
resulted in the development of the Theory of Planned Behavior model in marketing through e-commerce by SMEs.
The results of this study are attitudes, subjective norms, behavioral control, and spiritual intelligence affecting
intentions. Behavioral control, spiritual intelligence, and intentions influence behavior. Behavioral control and
spiritual intelligence affect the behavior of SMEs in marketing through e-commerce by SMEs in Malang City and
the intention to mediate.
Keywords: attitude, subjective norms, behavioral control, spiritual intelligence, intention, behavior, marketing,
e-commerce, SMEs.
Abstract: This study aims to examine the effect of gender in reporting fraud in procurement of goods in governance
sector. The study employs a 2 x 2- between-subject experimental design with the participant of bachelor degree of
Accounting Student Faculty of Economics, Universitas Negeri Padang. Hypothesis testing used Two-way Anova.
The Result show that there are no differences between man and women to report the fraud in procurement. In
other hand, result show that women in non anonymous condition tend to report fraud compared anonymous
condition, and result also show that there are differences between reporting channel and moral reasoning in
report fraud. This study also not able to prove that women who have high moral reasoning will report fraud in
non anonymous conditions
IC003059
Utami Puji Lestari1, Lanita Winata2 and Yusep Friya Purwa Setya1
1
State Polytechnic of Jakarta
2
Griffith Business School, Griffith University, Australia
1
utami.lestari@akuntansi.pnj.ac.id
Abstract: The objectives of this study are, first, to investigate if the use of non-financial measures is related to
some employee performances, such as job satisfaction, job performance and commitment to organisation. In
addition, this study also examines if the use of non-financial performance measures are affecting employees’ job
satisfaction and job performance through employees’ trust in superior and their commitment to organisation. The
data were collected from senior and supervisor auditors of Indonesian accounting firms located in Jakarta, Bogor,
Depok, Tangerang, Banten and Serang. The 49 data were analysed by using PLS-SEM with SmartPLS Software.
The results indicate that the use of non-financial measures as the company’s employee performance evaluation
affect employee job satisfaction and job performance indirectly through higher trust in superior and commitment
to organisation.
IC003060
The type of research that will be carried out is a case study with an Exploratory case study approach, which
analyzes the scenario of building an interconnection system through submarine cable that connects the
Keywords : Sistem Terisolasi, bahan bakar fosil,transmisi bawah laut, cost-benefit analysis
IC003061
Abstract: The purpose of this study is to explore the formulation of Quality Management to improve the
competitiveness and sustainability of higher education in Yogyakarta, Indonesia. A qualitative approach is
used to explore the formulation of quality management implementation. The chosen object is Ahmad Dahlan
University. Methods of data collection using in-depth interviews, document review and Focus Group Discussion
(FGD). The results of this study are a formulation involving the performance, accreditation, competitiveness and
sustainability of higher education.
IC003062
Abstract: This study aims to examine the interplay between changes in credit risk and changes in capital of the
Indonesian commercial banks using a simultaneous approach. In addition, this study analyzes bank specific
factors determining the changes credit risk and changes in capital as well as the role of capital buffer and the
business cycle in moderating that changes. Both panel data techniques, fixed effect and random effect, are used
to analyze the data of 68 commercial banks from 2004 to 2016. The results shows that changes in credit risk and
changes in capital influence each other simultaneously in a positive direction. Capital buffer levels weaken the
influence of capital changes on changes in credit risk and the effect of changes in credit risk on changes in capital.
Last, the business cycle weakens the effect of changes in credit risk to changes in capital but does not weaken the
effect of changes in capital to changes in credit risk. This results may suggest that the Financial Services Authority
(OJK) must tighten bank supervision despite good economic conditions and ensure that an increase in bank credit
risk must be accompanied by an increase in capital. It must pay more attention to banks with low capital support
because these banks dare to speculate by increasing credit risk without raising capital adequately
Abstract: The rapid advancement of technology and industrial era is certainly providing an enormous opportunity
for the large-medium enterprises scale. On the other hand, the long-term viability of the companies not only relies
on production and profit aspect alone however reflected by the satisfaction or dissatisfaction among the internal
stakeholder. Hence, this study aims to empirically analyze the relationship between the determinant factors of job
satisfaction which are financial, physical, social and psychological factors. This method applied multiple linear
regression on the 400 employees who work in the timber industry and seafood processing industry in PT. Kima
Makassar. The primary data collected by a questionnaire approach descriptive study using quantitative analysis.
The results shows all variables have significant and positive effect on job satisfaction with R2 value of 78.3%. The
most dominant impact is psychological variables. The outcomes of this study are expected to improve human
resource management strategy both practical and academical impication.
Keywords: Work Satisfaction Theory, Equity Theory, Balance Theory, Human Resource Management
IC003064
ONLINE DISCLOSURE OF UNIVERSITY ENVIRONMENTAL RESPONSIBILITY:
A CASE OF INDONESIA
Alia Ariesanti
Universitas Ahmad Dahlan
alia.ariesanti@act.uad.ac.id
Abstract: The University has a commitment to maintain transparency and accountability. To fulfill these
obligations, and win increasing competition, the university strives to improve the brand image by disclose positive
information to the public. Therefore, the university inform environmental activities as a form of communication
and accountability to the public through various media, one of which was using the website. This article aims to
first, to analyze whether environmental activity is used by a university as a competitive advantage, then disclose
the information in their website. Second, to analyze which indicator is the university’s concern to be conveyed
in their website. A study of Indonesian universities participating in the UI Green Metric 2017 shows that there
are still few universities that reveal environmental activities on their website. A study of Indonesian universities
participating in the UI Green Metric 2017 shows that there are few universities that disclose environmental
activities on their website. Environemntal disclosure is not being used as a differentiating factor in competitive
advantage. In addition, the indicator that is widely disclosed is information of transportation.
IC003065
SPENDING STANDARD ANALYSIS MODEL IN BUDGET FAIRNESS
(AN EMPIRICAL STUDY ON WAJO REGENCY)
Rasyidah Nadir1, Andi Khaerul Nasruddin2, Sabri Wahab3
Accounting Department, State Polytechnic of Ujung Pandang
1)2)
rrasyidah_nadir@yahoo.co.id, andikhaerulnasruddin@poliupg.ac.id
3)
Civil Servants of Wajo Regency, sabriwahab@gmail.com
Abstract: This study aims to create a Spending Analysis Standard (ASB) model following the policy by Wajo
Regency’s government officials. This analysis is an instrument used for assessing the fairness of workloads and
costs incurred for government-organized activities. Data was obtained from the 2017 Budget Implementation List
(DPA), 2017 Budget Realization Data from all Regional Work Units (SKPD) and Standard Unit Price Data. We found
IC003066
Abstract: This study investigates the impact of board structures and managerial ownership on the ability in
preventing financial distress in the context of Indonesia and Malaysia consumer goods companies. Board
structure consists of board size, composition and gender diversity. Ability in preventing in financial distress is
measured by profitability (EBIT), financial expense (FE) and retained earnings (RE). This research study examines
the consumer goods companies in Indonesia and Malaysia for the period of 2011 to 2015 with the total sample of 24
Indonesia companies or 120 firm-years observations and 98 Malaysia companies or 490 firm-years observations.
The data examined by Partial Least Square (PLS) under the Structural Equation Model concept. The findings
of this study present mixed results. Board size and board composition have significant impact on the ability in
preventing financial distress in Indonesia whereas it is found insignificant in the case of Malaysia companies.
On the contrary, in Indonesia, the managerial ownership has impact on the financial distress prevention, while
Malaysia’s result shows there is a significant impact. Additionally, this study has found that gender diversity has a
significant impact on the ability in preventing financial distress in both Indonesia and Malaysia. Gender diversity
also serves as moderating variable in both countries regardless of the type of moderation between both countries.
Keywords: Board structure, Financial Distress, Consumer Goods Sector, Indonesia, Malaysia
IC003067
THE INFLUENCE OF PRESSURE IN DETECTING FINANCIAL STATEMENT FRAUD
Mia Angelina Setiawan
Universitas Negeri Padang, Padang, Indonesia
miaangelinasetiawan@gmail.com
Abstract: This study examines the pressure factors that influence fraud on the financial statements of BUMN
companies because of the case that happened to PT. KAI (Kereta Api Indonesia), which is one of the State-Owned
Companies (BUMN) in Indonesia. To provide more comprehensive results, this study will investigate the effect of
pressure from 3 pressure measurement theories in the company; external pressure, financial stability, and financial
targets by using a different measurement proxy than before. The reason researchers use different measurement
proxies is because to see how far the effects of each measurement of pressure on fraud in financial statements.
Fraud research on the financial statements themselves is measured using the fraud score model (F-Scores). The
population of this study is a State-Owned Enterprises (BUMN) from 2012-2016. The results show that (1) External
pressure have positive effect on financial statement fraud with a significance value 0,000 < 0,05, (2) Financial
stability have negative effect on financial statement fraud with a significance value 0,642 > 0,05, (3) financial
target have negative effect on financial statement fraud with a significance value 0,923 > 0,05 in the State-Owned
Enterpresis on the Indonesia Stock Exchange (BEI) in 2012-2016.
Keywords: Financial Statement Fraud, Pressure, External Pressure, Financial Stability, Financial Target
Keywords: Financial Statement Fraud, Pressure, External Pressure, Financial Stability, Financial Target
IC003069
MARKET FOR HALAL HEALTH SERVICES IN INDONESIA
La Ode Hidayata, Munadi Idrisb, Sofyan Hamid Indarc
a.
Institute of Health Mega Rezky Makassar, b. Islamic Institute of AL MAWAR Kolaka
c.
AMKOP Institute of Economic and Business
Abstract: The halal market has become a new growth sector in the global economy and creates great opportunities
for developed countries like Indonesia. With a growing consumer base, and growing growth in various parts of
the world, the industry has become a competitive force in international trade. The halal industry has now greatly
developed and penetrated the field of health services or hospitals. Adoption of halal practices in hospitals targets
the world Muslim market. In general, the adoption of halal health services has been practiced in hospitals in
Indonesia but still requires a more in-depth study to meet the expectations of Muslim patients and capture the
world Muslim patient market by analyzing its challenges and prospects.
IC003070
ROLE OF BANKING INCLUSION IN REDUCING POVERTY IN EASTERN INDONESIAN
REGION (KTI)
Marsuki, Sabir, Munawwarah S.M, Muhammad J.T
Abstract: This research has objective to understand condition, factor determining and effect of banking inclusion
program to income distribution in order to reduce poverty in selected city and regency in Eastern Indonesian
Region (KTI). It also examine and analyse banking inclusion effect on income distribution and poverty level in the
regions. Banking inclusion is measured by index, in particular banking inclusion through banking penetration
indicator, banking accessibility, and also the use of bank account. Distribution and inequality of financial and
income are measured by total growth of the poor in respective regions. Type of this research is explanatory with
quantitative and qualitative approaches by using secondary data and survey in selected city/regency in KTI.
The focuses of research analysis are analysis on banking inclusion index and analysis on relation test between
banking inclusion to income distribution indicator and poverty level. Analysis method employs various analysis
Generally, assumption put forward is that banking inclusion in regency/city in KTI can be still categorized in
financial inclusion index, in particular banking relatively low and unequal, except in some province which have
been becoming strategic economic hub, namely Makassar, Manado, and East Kalimantan. It is caused by some
structural problems, institutional, human resources, and applicable rules. The result of relation test between
banking inclusion index and its inequality to economic inequality indicator, income distribution, and poverty
are expected to indicate one-way relation, in which banking inclusion index affects distribution index, and
subsequently affect poverty level.
IC003071
EXPERIENCE INFLUENCE OF AUDITORS, PRESSURE COMPLIANCE AND TASK
COMPLEXITY JUDGMENT OF AUDIT
Novi Darmayanti
Islamic University Darul Ulum Lamongan , Indonesia
novismile_ub@yahoo.com
Abstract: This study aimed to examine the effect of auditor experience, the pressure of obedience, and the
complexity of the task of the audit judgment. Based on the results of the study are expected to provide an overview
of the dynamics that occur in a particular public accounting firm audit the auditor in making a judgment. This
study was a quantitative research using direct survey through questionnaires. The population in this study is the
auditors who work in public accounting firm in Surabaya. Techniques used in sampling are random sampling.
Collecting data using questionnaires that have been tested for validity and reliability levels. Data were analyzed
using multiple regression analysis, F test, and T test. The results showed that: The auditor’s experience, Pressure
observance experience, and complexity of the task experience has no effect on audit judgment.
Keywords: Auditor’s Experience, Obedience Pressure, Complexity Of The Task, The Audit Judgment.
IC003072
THE EFFECT OF CELEBRITY ENDORSER AND HALAL BRAND IMAGE ON
CUSTOMERS’ PURCHASING DECISIONS OF WARDAH COSMETICS
Abstract: The purpose of this study is to determine the effect of halal brand image and celebrity endorser on Wardah
cosmetic purchasing decisions. The data used in this study were obtained through survey with questionnaire. The
number of samples used was 263 students of the Faculty of Economics and Business at Hasanuddin University.
Structural equation model (SEM) analysis is using with Amos 23 software.
Research findings show that celebrity endorser variables have a positive influence on halal brand image and
halal brand image variables with celebrity endorser show a positive influence on Wardah cosmetic purchasing
decisions. The results also showed that the dominant indicator that influences the halal brand image variable is
explicit indicator (supporting Wardah products) and then the dominant indicator of halal brand image variable is
the image of Wardah product and of the dominant indicator of the purchasing decision is the selection of Wardah
brand.
Abstract: The objective of this study is to clarify ambiguities in the literature regarding the relationships among
three key constructs of work relationships: job involvement, effort, and job performance. This present study aims
to make at least three contributions: (1) to add to the theory building on how job involvement has an effect on job
performance; (2) to investigate the mediating role of effort as a process underlying the relationship between job
involvement and job performance; (3) to provide information to the authorities of higher educational institutions
on how to improve job involvement, effort and lecturers’ performance.
IC003074
THE ROLE AND PERFORMANCE OF SUSTAINABLE MICROFINANCE INSTITUTIONS (MFIS)
Gagaring Pagalung* Kartini* Jusni* Afdal*
*Faculty of Economics & Business Unhas
Abstract: Microfinance is a new financial instrument tool in the development of poverty alleviation and equity
and or income generation of low-income people. Microfinance is function as a macro financial development
stimulus that will ultimately affect national economic growth. The purpose of this research is to identify and
map the problems of microfinance in microfinance institutions (MFIs) and the achievement of their performance
so that they can be a stimulus for the development of microfinance businesses. The results of the identification
and mapping of microfinance problems in these MFIs will result in a “new model of sustainable microfinance
institutions”. The sustainable microfinance model will have an impact on poverty alleviation solutions and
income distribution. Sharia-based microfinance institutions (Bank Waqaf) show a better success rate of funding
turnover than conventional microfinance institutions. Sharia-based microfinance institutions have superior SOPs
and governance by instilling religious values and more rigorous and effective management performance.
IC003075
MODERATING EFFECT OF CAPITAL OUTFLOW MONITORING MANAGEMENT
(COMM) ON CREDIT RISK AND LOAN PERFORMANCE
Muhammad Irfai Sohilauw1, Muhammad Ali2, Mursalim Nohong3
1,2,3
Faculty of Economics and Business, Hasanuddin University
1
Sohilauw1899@gmail.com
Abstract: This study aims to explain the relationship between credit risk and loan performance which is
moderated by Capital outflow monitoring management (COMM). This research is an explanatory research in the
city of Makassar. The population in this study is the Associate Account Officer (AAO) of the Makassar BRI Regional
Office in 2009. The selection of research samples using Non Probability Sampling with saturated sampling
method. Data were analyzed using descriptive and inferential statistical methods. By using the help of Smart
PLS 3.0 software, the results of the study indicate that Capital Outflow monitoring management (COMM) does not
affect the relationship of Credit risk to loan performance.
Keywords: Credit Risk; Loan Performance; Business Mentoring; Customer relationship management; Account
Officer
Abstract: This study aimed to explore the Inovation strategy model and the link between human capital, social
capital, and financial capital as an input and innovation strategy as a factor that determines the success of small
& medium businesses. The approach is through the study of literature and the results of previous research by
basing on the model of Baron and Kenny as basic theory.
The results show (1) that human capital, social capital, anda financial capital are inputs that can determine
the success of small businesses either directly or indirectly. Interrelationships and the effect of both the inputs
occur if both inputs are mediated by factors of innovation strategy as a process in determining the success of
small businesses as output. (2) human model should be developed on the human dimension of quality has the
capability and competence in the field of education skills and professionalism.(3) social capital is the capital of
the social network owned by the owners of small businesses to expand and create a small business development,
financial capital is the resources of financial to create a small business development (4) strategy innovation is
a process that seeks continuous presence of the new things in small business for example yte creation of new
markets, new technologies, knowledge and experience and increase profits.
The contribution of this study is consistently supports theoretical model Baron and Kenny.
Key Words : Human Capital, Social Capital, financial capital Innovation strategy and success of small & Medium
businesses.
IC003077
FAIRNESS IN PROFIT SHARING OF BUSINESS IN CAPTURE FISHERIES IN
MUSLIM COMMUNITY AT SOUTH SULAWESI
Alimuddin, Christian Mangiwa, Muallimin
University of Hasanuddin
Abstract: This study aims to examine the justice in the profit sharing system of capture fisheries in Muslim
communities in South Sulawesi. The research method uses descriptive qualitative analysis. To determine whether
there is fairness in the profit sharing system, the value of fairness is based on Islamic Sharia. Data sources used
in this study are primary data collected by interview and observation methods. The data obtained were then
analyzed qualitative descriptively using an analysis of the elements of the value of fairness, namely honesty,
trustworthiness, and balance in implementing the profit sharing system.
The results showed that the capture fisheries business profit sharing system showed the implementation of the
value of fairness by fishermen in the captain with crew but there was dishonesty and not responsible out by the
leader on land (ponggawa darat) in reporting the sale revenue to the fishermen of captain and crew. Even so, with
a simple management touch on one of the fishermen’s groups it was able to apply the value of fairness in the
system of sharing results well and consistently
Keywords: profit sharing, capture fisheries business, fairness, fishermen, leader on land.
This study used a survey method with the collection of primary data sources. Purposive sampling was utilized in
this study with a total sample of 90 respondents. Data were analyzed using regression analysis with Partial Least
Square (PLS) - SEM technique.
This study reveals that board characteristic and working capital management efficiency significantly influence the
firm performance. While the audit committee characteristics have an insignificant effect on the firm performance.
This study also revealed that working capital does not significantly mediate the relationship between both board
characteristics and audit committee to the firm performance.
Keywords: Board Characteristics, Audit Committee Characteristics, WCM Efficiency and Firm performance
IC003079
ANALYSIS OF IMPLEMENTATION OF HEALTH PROGRAM, OCCUPATIONAL
SAFETY AND SECURITY (K3) ON WORK PRODUCTIVITY EMPLOYEES AT
PT. BUMI SARANA BETON (WISMA KALLA) MAKASSAR
Nurdjanah Hamid1, Andi Ratna Sari Dewi2, and Hasan Ahmad Nur3,
1,2,3
FEB Universitas Hasanuddin, Makassar, Indonesia
Abstract: This study aims to examine the effect of application of health programs, safety, and job security
(K3) on employee productivity at PT. Bumi Sarana Beton (Wisma Kalla) in Makassar. To analyze the influence
variables between the implementation of health program, safety, and job security (K3) in relation to the increase
of work productivity of employees and its benefits to the employee’s welfare. Based on the results of multiple
linear regression analysis shows that the occupational health program, occupational safety and job security
have a positive and significant impact on work productivity of employees at PT. Bumi Sarana Beton (Wisma
Kalla) Makassar. From the results of regression testing it is found that the most influential variable on employee
productivity at PT. Bumi Sarana Beton (Wisma Kalla) Makassar is occupational health, because it has
the largest standardized coefficient (Beta) value (0.330) when compared to the safety and work safety program
variables.
IC003080
INCLUSIVE FINANCIAL DETERMINATION, ECONOMIC GROWTH AND
POVERTYIN EASTERN INDONESIA
Ely Steven Ingratubun, Muhammad Yusri Zamhuri, Paulus Uppun
Email : elysteveningratubun@gmail.com
Abstract: This studi aims to determine the effect of government policy (fianancial inclusion and private
investment) on poverty in Eastern Indonesia through economic growth, employment and income inequality.
This study uses secondary data (data panel) from 2008 to 2017 using descriptive statistical analysis, autocorrelation
test, chow test, thirst test, heterosity test, hypothesis test, multicollonearity test, and normality test in sofware
eviews 9.
IC003081
Abstract: The aim of this study is to analyze the effect of the amount of money in circulation, import, and the
number of population on volatile foods in South Sulawesi. This research uses secondary data which is time series
as much as 78 periods from January 2011 until June 2017 sourced from BI (Indonesian Bank) and BPS (Central
Institution of Statistic) analyzed by ARCH-GARCH (Auto Regressive Conditional Heteroscedasticity-Generalized
Auto Regressive Conditional Heteroscedasticity) using program Eviews 8. The result of this research shows that
Volatile Foods variable identified Heteroscedasticity, because it does not fluctuate throughout of the year. The
result of GARCH shows that the amount of money in circulation has positive and significant effect, the import has
positive and significant effect, and the number of population has negative and significant effects on the Volatile
foods in South Sulawesi.
Keywords: Volatile foods, the amount of money in circulation, Import, Number of population
IC003082
Abstract: This study aims to determine the relationship of Economic Growth, Microfinance Institution (BPR), and
Micro and Small Enterprises (UMK) Against Income Inequality in South Sulawesi.
This study uses secondary data from 2005 to 2016. using descriptive quantitative method through multiple linear
regression analysis of Ordinary Least Square (OLS) method.
The results showed that: (1). A quality economic growth will decrease Income Inequality, (2). The amount of credit
disbursed by BPR has a significant effect on the increase of economic growth. 3. The large number of MSEs will
provide support to the implementation of development, especially economic development in South Sulawesi.
Keywords: Economic growth, Microfinance Institution, Micro and Small Enterprises, Income Inequality.
Abstract: This study is a replication of Barbara Fralinger and Valerie Olson (2007) research titled Organizational
Culture at the University Level: A Study Using the OCAI Instrument. The purpose of this study is to see whether the
OCAI instrument used in Fralinger and Olson (2007) research at Rowan University in New Jersey can be applied
in the Indonesian context as an effective tool to increase performance and support the organization’s culture.
Since organizational culture is a primary component of functional decision making in universities, therefore,
administrators, faculty, and staff must effectively coordinate in an efficient academic environment which means
continuing cultural assessment and making changes where necessary. For that reason, in this research the sample
size has been increased. Specifically, 87 samples of undergraduate students from the Faculty of Economics and
Business at Hasanuddin University are studied. The Organizational Culture Assessment Instrument (OCAI) was
utilized to determine how the faculty culture affects the perceptions, thoughts, and feelings of the subjects. In
this paper, results of the OCAI were examined and compared in terms of how subjects rated the current faculty
culture, and what they would prefer it to be in five years. The types of culture studied in this research are: clan
culture, adhocracy culture, market culture, and hierarchy culture. Research result shows that students’ perceive
the clan culture as the faculty’s current culture and also prefer the same culture to continue in the future. This
shows that the culture at the Faculty of Economics and Business emphasizes on “humane work environment,
with the managerial goal of empowering employees by gaining their participation, commitment, and loyalty.”
IC003084
Abstract: The purpose of this study is to build a sustained competitive advantage for the gerabah business
through the development of a manufacturing strategy. The specific target of this study is to analyze the application
of manufacturing strategies as a competitive weapon in the gerabah business.
The design of this study is quantitative descriptive. The population of this research is gerabah business in Takalar
Regency. The final sample is 149 businesses. The sample unit is a gerabah business located in Pattallassang
District, Takalar Regency with a total of 149 businesses. Respondents are business owners. Data collection
through surveys using questionnaires. Data analysis used in this study is descriptive statistics.
The findings of the study indicate that the application of a fairly good manufacturing strategy in production
activities is able to encourage the ability of the gerabah business to compete. Quality strategy priorities,
shipping strategies, flexibility strategies, and cost strategies provide an important role in the implementation of
manufacturing strategies. Priority quality strategies are considered the most important in the implementation of
manufacturing strategies based on respondents’ ratings.
The results of this study indicate that representativeness heuristic approach affects the bias that occurs or
inaccuracy of predictions PAD budget, while anchoring-adjustment heuristic does not affect the bias or inaccuracy
of the PAD budget prediction. In other words, the factors that lead to inaccuracies in the estimation or prediction of
the PAD budget for the coming period, are the dependence on the PAD budget realization information in previous
years and the current PAD which is not different from the previous year, giving rise to a bias or difference between
PAD budget target which should occur with the estimated PAD budget. Based on this, the team of preaparing
PAD budget used a representativeness heuristic approach (existence of overreaction behavior ) in predicting the
amount of the PAD budget for the coming period. The heuristic approach is useful in determining the predictions
of the public sector PAD budget, if the budgeting team has competent knowledge and adequate experience, in
order to reduce the heuristic bias that occurs.
IC003086
Abstract: This article is a conceptual paper with the snowball method. This article develops the quality of
business model innovations derived from business model innovation (BMI). The author tries to develop the
quality of business model innovation in small industries because in previous studies generally cited business
model innovation in large companies.
IC003087
Abstract: This study aims to identify the most important factors affecting business development of Warung
Tegal in Jabodetabek. A method of Managemet Audits and Strategic Assumption Surfacing and Testing were
used. Management audits resulted twenty three factors influencing the business development of Warung Tegals.
IC003088
To find the best factors for each indicators of local competitiveness in this study using factor analysis, whila for
estimation models used in this study is a model of simultaneous equations (Simultaneous Equation Model).
This study found that the largest competitive advantage commodity export of South Sulawesi with positive trend
were nickel and cacao. Furthermore, the highest competitiveness of regions with the highest number of indicators
from 5 (five) research areas is Pare-Pare City, followed by Pangkep and Bulukumba.
In addition, the study also found that regional competitiveness with regional economic capacity indicators and
competitive advantages of nickel superior commodities have a significant direct effect in promoting economic
growth in South Sulawesi Province. This implies that government policies related to enhancing regional
competitiveness should focus more on improving the economic capacity of the regions, especially indicators of
farmer exchange value.
The limitations of this study related to the amount of region and amount of commodities covered were too few.
IC003089
THE ANALYSIS OF CAPITAL FLIGHT IN INDONESIA PERIOD 1998-2015
*Abdul Hamid Paddu
Indraswati Tri Abdi Reviane
Nurdwiana Sari Saudi
Abstract: This study aims to analyze the capital flight in Indonesia during 1998-2015. It also tries to find the
influence of real exchange rate, real GDP, real interest rate, and inflation on capital flight in Indonesia 1998-2015.
This research uses secondary data with time series yearly issued by BI, BPS, and worldbank which analyzed by
ordinary least square (OLS).
The result of this research shows that 53 percent of independent variable variation could explain real capital flight
variable in Indonesia, while 47 percent were influenced by other factors beyond this model estimation. Partially,
real exchange rate shows not significant effect, real GDP shows positive and significant effect, real interest rate
shows positive and significant effet, and inflation shows positive and significant effect on real capital flight in
Indonesia 1998-2015. The result also shows that all variable affects the real capital flight simultaneously.
Keywords: Capital Flight, Exchange Rate, GDP, Interest Rate, Inflation Rate
Abstract:
Purpose – This paper aims to explore the extent to which the use of accounting information contented in the
report on the performance of local government performance influences voter behavior in the re-election of
incumbent regional heads. Based on changes that are recommended by New Public Management (NPM) in the
accounting of the public sector to give attention to citizens/voters in order to evaluate the performance of local
governments. To do so, start from the following research question: Can the accounting information disclosed by
local governments affect the re-election of regional heads in Indonesia ?. This research is based on agency theory
as a grand theory with rational choice theory as a supporting theory.
Design/methodology/approach - This study uses secondary data from the Directorate General of Financial
Management of the Indonesian Republic Finance Ministry (DJPK Ministry of Finance of the Republic of
Indonesia) to Realization of Regional Revenue and Expenditure Budget in 2017 and while information data on
Unemployment and poverty is obtained from the central statistics agency (https: // www.bps.go.id) and from the
official website of the regional government and the respective Regional People’s Representative Council. . The
data while the election was obtained from the official website of the Election Committee https://www.kpu.go.id/
and the official website of each region. This study uses binary logistic regression and uses purposive sampling.
Before the regression test, it is examined by using the classical assumption tests.
Finding – The results showed the contents of accounting information contained in the accountability report. The
regional income and expenditure budgeting influences the electability of incumbent re-election, among others,
the ratio of regional income to total income, capital expenditure ratio and poverty level positively influences the
re-election of incumbents, while the tax revenue ratio the total income, the ratio of total expenditure to total
income, the ratio of expenditure on goods and services to total income, and the unemployment rate does not
affect the electability of re-election of incumbents.
Practical implication - An understanding of information accounting content expressed by the local government
voters can make the basis for assessing whether the incumbent regional head is worthy of the opportunity to
reign or not. The results of the study provide input to the local government to determine the regulations and
policies that will come regarding the accountability of financial statements so that there is no misuse of authority
resulting in corruption, collusion, and nepotism.
IC003092
ABSTRACT : This study discusses the factors stimulus household poverty risk coastal area in the province of
South Sulawesi. The purpose of the study was (1) Identify and analyze the characteristics of demographic, social,
economic and urban poor households based on national poverty indicators in coastal areas of South Sulawesi
Province; (2) Knowing the demographic factors, social and economic stimulus factors on the risk of poverty in
coastal areas of South Sulawesi Province.
The data used is primary data (survey, 2017), the unit of analysis of the household. The population in this study is
the poor households with a sample of 240 households in the coastal area of South Sulawesi province. Sampling
method purposive sampling.
IC003093
Abstract: HR is a very important thing for organizations, so various things that influence their attitudes and
behavior must be well understood so that their contribution to the organization can be optimized. One form of
employee integrity can be seen from his desire to perform tasks outside of his responsibilities (OCB).
The purpose of this study was to find out and analyze (1) the influence of organizational trust in the culture of
organizational learning through organizational justice for employees in government hospitals in Makassar; (2)
the influence of organizational justice and organizational trust directly on extra-role (OCB) or indirect behavior
through organizational learning culture for employees in government hospitals in Makassar; (3) Effect of
organizational learning culture on extra-role (OCB) behavior on employees in government hospitals in Makassar
This research was conducted at 7 (Seven) Government Hospitals in the city of Makassar. The type of research
used is descriptive verification. Data collection techniques are literature studies and field studies. The sampling
technique is proportional random sampling. The influence model will be analyzed using PLS (Partial Least Square)
The results showed that organizational trust directly had a positive and significant effect on organizational learning
culture, organizational trust indirectly through organizational justice had a positive effect on organizational
learning culture, and organizational justice directly or indirectly through organizational learning culture had a
positive and significant effect on extra behavior employee role in a government hospital in the city of Makassar,
organizational trust also has a positive but not significant effect on the behavior of employee extra roles in
government hospitals in the city of Makassar and the organizational learning culture also has a positive and
significant influence on employee extra role behavior in government hospitals in the city of Makassar.
Keywords: organizational justice, organizational trust, organizational learning culture and OCB
IC003094
This research use an explanatory approach . The population is 566 members of the PNPM SPP group and 85 samples
are taken by proportionate stratified random sampling technique. Data collection is done by questionnaires,
observation and documentation. Data analysis techniques use path analysis with the help of SPSS 16.0 program.
Keywords: information dissemination, level of understanding, level of participation, economic level of the
community.
IC003095
IMPROVING PERFORMANCE THROUGH INTERPERSONAL COMMUNICATION
AND JOB SATISFACTION (A STUDY OF NURSES IN COMMUNITY HEALTH
CENTRES) IN MAKASSAR
Abstract: This study aimed to analyze (1) the effect of interpersonal communication on the job satisfaction, (2)
the effect of interpersonal communication on performance, (3) the effect of job satisfaction on performance, and
(4) the indirect effect of interpersonal communication on performance through job satisfaction. The study was
designated as a quantitative research. The research was conducted in the community health centers (PUSKESMAS)
in Makassar and selected nurses as the unit of analysis. The study applied structured questionnaires and employed
multi-item scales. The sampling technique was determined by proportional random sampling. The data were
analyzed using path analysis. The results showed that: (1) the interpersonal communication had a positive
and significant effect on work satisfaction, (2) the interpersonal communication had a positive and significant
effect on the performance, (3) the job satisfaction had a positive and significant impact on performance, (4)
the interpersonal communication had a positive and significant indirect effect on performance through the job
satisfaction of the nurses of Puskesmas in Makassar. These results revealed that all of the proposed hypotheses
were accepted.
IC003096
Abstract: The study is aimed to identify and solve the problems of why the food and beverage SMEs in South
Sulawesi are not able to have a longer sustainability in comparison to the large one and how an integrated model
of the sustained competitive advantage is built for SMEs of food and beverage should be built.
On the basis of theoretical and empirical findings from many cases in the world, the study identifies four latent
variables measured by nineteen indicators possibly affecting the sustainability of food and beverage SMEs in the
South Sulawesi.
With the use of theoretical approach, the identified four latent variables are constructed resulting six hypotheses.
Firstly, the latent variable of the product is related to two latent variables that are the business-specific condition
and the sustainable competitive advantage. The latent variable of the process–specific condition is associated
with three latent variables that are the product-specific condition, the business-specific condition, and the
sustained competitive advantage. The last is the latent variable of the business-specific condition is related to the
sustained competitive advantage.
Each latent variable studied is reflected by indicators and the whole the fourth latent variables are measured by
19 indicators.
Key Words: Sustained Competitive Advantage, Product, Process, and Business-Specific Condition
Abstract: This study aims to look at the extent to which the impact of service quality (tangible, reliability,
responsiveness, assurance, empathy) on customer satisfaction of service quality variables that most influence on
customer satisfaction at PT. Bank Sulselbar Makassar Main Branch.
Methods of data collection using observation, interviews, and questionnaires were distributed to the respondents.
The findings showed that the variables tangible, reliability, responsiveness, assurance, and empathy have a
significant influence on customer satisfaction at PT. Bank Sulselbar Makassar Main Branch. Quality of service is
the greatest influence on customer satisfaction is responsiveness variable. The samples used in this study were
100 respondents who are Customers of PT. Bank Sulselbar Makassar Main Branch. Data collection method was
by using questionnaires. The analysis used is descriptive analysis and multiple linear regression analysis using
SPSS 20.0.
IC003098
IC003100
Abstract: Brand determines the success of a company, as well as branding a city. In the era of regional autonomy
and transparency of information, city branding has a major role as a strategy to gain a reputation and a strong
positioning in the face of competition with other cities. Therefore, this study aims to identify and mapping the
potential areas to be formed as city branding, in particular by exploiting the potential of ecotourism in Pinrang,
especially from the perspective of local government.
IC003102
Keywords : International Trade, CO2 Emission, Energi Consumption, Income, panel cointegration
IC003103
Keywords: Labor Absorption, Government Expenditure, Commodity Export Intensity, Export Competitiveness.
IC003105
PSYCHOLOGICAL EMPOWERMENT, INNOVATIVE WORK BEHAVIOR,
JOB SATISFACTION
Nasir1, Halimatussakdiah2, Irma Suryani3
Faculty of Economics and Business, Syiah Kuala University
Corresponding author: Irma Suryani (irmasuryani@unsyiah.ac.id)
Abstract: Psychological empowerment at work contributes to higher individual’s performance which eventually
facilitates institution to accomplish excellent services and performance. Few studies have examined the specific
relationships between these constructs especially in higher education sector. The aim of this study is to see to what
extent psychological empowerment and innovative work behavior affect job satisfaction. From 250 respondents
and using SEM AMOS as the analytical tool, the results confirm that psychological empowerment significantly
affects innovative work behavior. However, psychological empowerment does not affect job satisfaction unless
mediated by innovative work behavior. Meanwhile, innovative work behavior significantly affects job satisfaction.
IC003106
Abstract: Social capital as a series of processes of human relations that are supported by networks, norms,
and social beliefs that enable the achievement of efficiency and effectiveness. Social capital owned by women
is influenced by values and norms regarding trust, moral values, namely norms and networks of interaction
between family and environment that support women entrepreneurs in developing their business. The purpose of
IC003107
Abstract: In recent years many authors have called for the broad integration of ecological principles into
planning to improve conservation of biodiversity. Based on this, the issue of this research is to link the relationship
between planning and biodiversity, namely the extent to which regional planning units overcome biodiversity
conservation in their planning and policies. The purpose of this study is to uncover problems and information
needs on the environment. In order to achieve these objectives, the researchers first identify environmental
problems, especially related to biodiversity which is a major issue in the local government, then mapping the
need for reporting biodiversity accounting. This study operates discourse analysis methods. Discourse in this
perspective is interpreted as complex and irregular pronunciations, then using common norms or standards will
organize regular meanings. The findings of this study show that environmental problems raise some anxiety about
ecological damage. Rapid development of urban development is one of the main driving factors in the emergence
of environmentalism movement and raises the need for the importance of reporting biodiversity accounting as a
form of government accountability.
IC003108
Abstract: The purpose of this study is to determine whether the dimensions of innovation culture, motivation,
and entrepreneurship orientation affect the advantage competition of SMEs in South Sulawesi Province in selected
districts/cities owned by Women Entrepreneurs.
The population in this study is SMEs in South Sulawesi Province in selected districts/cities that are owned by
Women Entrepreneurs. Samples taken were 83 respondents using the Non-Probability Sampling technique with a
Purposive approach sampling, which is sampling based on specific targets, while the sampling criteria are female
entrepreneur respondents in SMEs in South Sulawesi Province.
Based on the results of the study, the regression equation is obtained as follows: Y = 1.005 + 0.221 X1 + 0.229 X2
+ 0.585 X3. Based on statistical data analysis, all indicators in this study are valid, and all variables are reliable.
In classical assumption testing, multicollinearity-free regression models, heteroscedasticity does not occur,
and data normally distributed. The most influential variable is the entrepreneurship orientation variable with
a regression coefficient of 0.585, then motivation variable with a regression coefficient of 0.229, then innovation
culture variable with a regression coefficient of 0.221. SMEs in South Sulawesi Province in selected districts/cities
owned by Women Entrepreneurs need to maintain elements that have been considered good so that SMEs in
South Sulawesi Province can compete and need to improve things that are considered lacking.
The population in this study is SMEs in South Sulawesi Province in selected districts/cities that are owned by
Women Entrepreneurs. Samples taken were 83 respondents using the Non-Probability Sampling technique with a
Purposive approach sampling, which is sampling based on specific targets, while the sampling criteria are female
entrepreneur respondents in SMEs in South Sulawesi Province.
Based on the results of the study, the regression equation is obtained as follows: Y = 1.005 + 0.221 X1 + 0.229 X2
+ 0.585 X3. Based on statistical data analysis, all indicators in this study are valid, and all variables are reliable.
In classical assumption testing, multicollinearity-free regression models, heteroscedasticity does not occur,
and data normally distributed. The most influential variable is the entrepreneurship orientation variable with
a regression coefficient of 0.585, then motivation variable with a regression coefficient of 0.229, then innovation
culture variable with a regression coefficient of 0.221. SMEs in South Sulawesi Province in selected districts/cities
owned by Women Entrepreneurs need to maintain elements that have been considered good so that SMEs in
South Sulawesi Province can compete and need to improve things that are considered lacking.
Key Words: Innovation Culture, Motivation, Entrepreneurship Orientation, and Advantage Competition
IC003110
THE ANALYSIS OF MICRO BUSINESS EMPOWERMENT POLICY IMPLEMENTATION
IN MAKASSAR CITY, INDONESIA
Muhammad Guntur1, Henni Zainal2, Aslinda3
the Faculty of Social Science of
Universitas Negeri Makassar
the City of Makassar, Indonesia
m.guntur@unm.ac.id
henni_zainal@yahoo.com
Abstract: The run away form of job seekers in big cities is trading in the informal sector which is labeled street
vendor. Street vendors come from people who are trading by holding their merchandise with benches / tables,
mats and other supporting tools. The presence of street vendors in the city of Makassar is often found to cause
many problems related to disturbances in security and public order. Shabby impression, wild, damaging beauty,
seems to be a patent attached to this micro business where street vendors trading on sidewalks, in city parks
and sometimes on the road. The purpose of this study was to determine the implementation of micro business
empowerment policies in Makassar City. This research was conducted in Makassar City using a research method
using a qualitative approach using a purposive technique tailored to the needs of the study. From the results of
the study obtained an analysis of policy implementation using the model of policy implementation Edward III
has not been able to parse the existing problems.
IC003112
Abstract: This research aims to analyze how financial literacy influences entrepreneurial intention. The method
used is quantitative method with logistic regression analysis. Data was collected from 382 undergraduate students
in Musamus University. The results of the analysis show that financial literacy influences entrepreneurial intention.
Students who have high financial literacy have higher entrepreneurial intention than students with low financial
literacy. Four aspects of financial literacy, general knowledge of personal finance, saving-loan, insurance and
investment effect on entrepreneurial intention. The contribution of this research is to support the importance of
financial education for students in order to increase the interest in entrepreneurship.
IC003113
Abstract: Micro, small and medium enterprises (MSMEs) are rapidly growing in Indonesia and especially in
South Sulawesi at the end of this decade. For South Sulawesi, the most types of MSMEs are micro and small
enterprises (MSEs) which both operated by men and by women. Most of the micro small business actors are
women, but they still need attention in terms of production and productivity, especially for female fishermen
MSEs, which generally range from the problem of poverty. This study aims to analyze the social economy of small
micro enterprises and identify the problems and challenges in developing their business units.
To achieve these objectives, the survey research method was used by selecting two coastal villages, namely Mallari
Village and Lamurukung Village. The two villages were chosen as observation villages because the majority of the
population derives their livelihood from fisheries and marine products. The population in this study was all actors
of small micro-business women who processing fisheries and marine products. Samples were randomly selected
for 40 fishermen households that processed fisheries and marine products. The data used were primary and
secondary data. Primary data collection is done through in-depth interview techniques and descriptive analysis
techniques are used to answer the research objectives.
IC003114
Abstract: This study aims to find out how the implementation of value chain to achieve competitive advantage
and cost drivers on the primary activities and support activities at PT Makassar Agirsarana Utama (PT MAU). PT
MAU is an exporting company that develops corn cob meals (CCM) business to meet export demand to Orient
Generalize Co., Ltd. located in Naoetsu, Japan. This company utilizes agricultural waste that is corn cob to be
a commodity with economic value that has not been utilized optimally in production centers in all regions of
South Sulawesi Province. Value chain analysis is expected to provide a strategy to perform cost efficiency in
achieving competitive advantage. The approach taken in this research is qualitative approach. The result shows
that the activity that use the biggest cost is operational 36,36%, followed by out logistic 28,60%, company
infrastructure 17,48%, human resource management 10,70%, purchasing 4,01%, and entrance logistic 2,86%.
The primary activity in CCM production is the cost of non value-added activities resulting in non-value added
costs in operational activities, out logistics, human resource management and corporate infrastructure. By using
the value chain analysis the company can not eliminate such activities because it is important for long-term
business of PT Makassar Agrisarana Utama (PT MAU) so that it is necessary to costs reduce consisting of labor
costs, machine rental cost, container rental cost, office travel cost and consumption cost.
IC003115
IC003117
Abstract: The issue of good governance itself is debated because of the demands of changes in the management of
state life (Sopanah, 2012). Expected changes in terms of government are mainly related to the use of more efficient
and effective public resources (Edralin, 1997; Sumarto, 2004; Sukardi, 2009). The concept of good governance is
not a new issue in the field of accounting in the public sector, but not many studies have discussed the topic of
good governance in village financial management as the lowest government agency in Indonesia.
The purpose of this research is wants to describe how the implementation of the principle of Good Governance
in the management of Village Fund Allocation (ADD) in the villages of Pitumpanua district, Wajo Regency, South
Sulawesi Province, so that the results of this study can provide input and recommendations or policies for the
Wajo Regency government especially, the Empowerment Agency and the Village Government of Wajo Regency
and the Government of Pitumpanua District in the implementation the principles of good governance, especially
Good Village Governance. The superiority of theoretical research is that this research is expected to provide
theoretical implications for the accounting science of the public sector, especially regional finance to realize the
spirit of good governance.
The research method used is descriptive with a qualitative approach. The resource persons of this study consisted
of government officials and community representatives. Data collection techniques used in the form of interviews,
observation, and documentation. Data analysis is done by data collection, data reduction, data presentation,
and conclusion. The results of this study show that the principles of GCG in managing the APBDES have been
implemented quite well by the village government in Pitumpanua District, although there are still GCG principles
that have not been implemented optimally
IC003118
Abstract: The social media provided the prospect of further development of Small and Medium Enterprises.
Because of that the companies specifically the home industries that utilizes social media in developing its
business requires special attention due to its strategic nature. In addition, the low amount of women who utilized
social media shows low interest towards social media.