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Book of Program ICE-BEES 2020 | Page 1 of 100
 Dean’s Opening Speech for ICE-BEES 2020

Dear ladies and gentlemen, honorable audience of International Conference on Economics,

Business, and Economic Education Science 2020 (ICE-BEES).
Honorable Rector of Universitas Negeri Semarang, Prof. Fathur Rokhman, and all invited
deans.
All distinguished plenary speakers:
1. Mr. André Rodrigues de Aquino, senior natural resources management specialist at
the World Bank
2. Dr. Mohd. Asri bin Mohd. Noor, Dean Faculty of Faculty of Management and
Economics Sultan Idris Education University
3. Dorojatun Prihandono, Ph.D., Faculty of Economics, Universitas Negeri Semarang
(UNNES), Indonesia.
All co-host from :
1. Prof. Dr. Shafinar Ismail (Deputy Rector for Research and Industrial Linkages,
Universiti Teknologi MARA Melaka, Malaysia)
2. Prof. Dr. Suharnomo, M.Si (Dean of Faculty of Economics, Universitas Diponegoro)
3. Dr. Ari Saptono, SE., M.Pd (Dean of Faculty of Economics, Universitas Negeri Jakarta)
Welcome to this webinar conference which expects to attract all academicians,
practitioners, students, and all related stakeholders to share ideas, practices, and
concepts.
For your information, the committee of this conference has received 186 abstracts
submitted. However, only 166 participants were selected to present their papers. Most of
them from Indonesia, Malaysia, Taiwan, and Australia. And I would like to say
congratulations for all whose papers that will be presented in this yearly conference.
The manuscripts which will be presented are from various fields; management, business
education, development economics, business, and accounting related to environmental
issues.
We will be having one day on-line conference which covers plenary session, workshop on
scopus publication and parallel session. The workshop on scopus publication is obligatory
for all presenters.
On behalf of Economics Faculty, I would also like to express my gratefulness and
appreciation for the committee for the hard work that make this conference happen
successfully.
Thank you and enjoy this webinar and may all of you have a productive discussion.

Drs. Heri Yanto, MBA., Ph.D

Dean for Faculty of Economics

Book of Program ICE-BEES 2020 | Page 2 of 100

 Welcoming note from the Chairperson

Assalamualaikum wr wb.

I am grateful to welcome you to this second International Conference on Economics,

Business, and Economic Education Science (ICE-BEES) 2020 is a refereed conference
organized by by Faculty of Economics, Universitas Negeri Semarang, Indonesia in
collaboration with University Teknologi MARA Malaysia, Diponegoro University and
Universitas Negeri Jakarta. The conference will be held from 22th to 23th July 2020
through WEBINAR. The theme of the conference is: “Enhancing Environmental Quality
Through Research On Economic, Business And Education”.

I would like to thank to plenary speakers; Mr. André Rodrigues de Aquino, senior natural
resources management specialist at the World Bank, Dr. Mohd. Asri bin Mohd. Noor, Dean
Faculty of Faculty of Management and Economics Sultan Idris Education University,
Dorojatun Prihandono, Ph.D., Faculty of Economics, Universitas Negeri Semarang (UNNES),
Indonesia. I believe that their knowledge and experience will give new nuance in different
fields.

I am happy to inform all of you that it was 188 abstracts submitted, and it was 168
participants accepted for oral presentation through WEBINAR. Therefore, congratulations
for all of you who have been selected to this conference. Also, our most sincere gratitude
goes to the team of reviewers in reviewing all submitted papers.

Finally, I would like to express our appreciation to all presenters and participants for your
contribution to this valuable event.

Wassalamualaikum Wr. Wb.

Yozi Aulia Rahman, S. E., M. Sc.

Conference Chair

Book of Program ICE-BEES 2020 | Page 3 of 100

 RUNDOWN

08.00-08.30 Registration
08.30 – 09.00 Opening ceremony
Dean’s report: Drs. Heri Yanto, MBA, PhD
Opening Speech: Prof. Dr. Fathur Rokhman, M.Hum

09.00 – 11.30 Plenary Session

09.00 – 09.30 Dr. Mohd. Asri bin Mohd. Noor from UPSI, Malaysia
(Topic: Eduction policy and management practices during Covid 19
Pandemic in Malaysia)

09.30-10.00 Dorojatun Prihandono, Ph.D from UNNES

(Topic: Are we preparing for the ‘new normal?’; Foreseeing
opportunities using knowledge management to access broader
businesses’ sustainability)

10.00-10.30 André Rodrigues de Aquino from World Bank

(Topic: World Bank’s environment practices in Indonesia for
sustainable development)

10.30-11.30 Question and Answer

11.30-12.30 Break Time
12.30 – 13.30 Workshop Academic Writing with Gerbatama
13.30 – finish Parallel Session

Book of Program ICE-BEES 2020 | Page 4 of 100

 PLENARY SESSION GUIDELINES

We will use a Zoom based online conference system for the plenary session and interacting
with the speakers. Here some notes you need to notice as an attendee during the session;
1. Attendees can join the Zoom webinars via links we will make available directly from a
Chromium based browser. The link will be sent to your email a few days before the
Webinar. If you do not accept any links, please check it at your email spam.
2. Do not send the Webinar Zoom Meeting link to anybody who has not registered for this
Webinar since we are going to remove uninvited attendees.
3. Plan to login 15 minutes prior to your scheduled webinar time to double-check that
everything is running as it should be.
4. When entering the Zoom room, please make sure you have changed your display name
with your name and institution, e.g. George UNNES Indonesia (your name is George and
your institution is UNNES).
5. Attendees have to fulfill the attendance list as an obligation to get the certificate
6. The link for fulfilling the attendance list will be given in the middle of Webinar.
Therefore, you need to stay tuned and do not skip the speakers’ presentation.
7. If you have any questions during the presentations, you can use the chat room. You
have to mention your identity and to address your question before you send the
question. Some questions will then be read out in the Q&A part of the session and
answered live by the speakers.
8. If you have further inquiries, do not hesitate to contact the committee.

Book of Program ICE-BEES 2020 | Page 5 of 100

 TECHNICAL INSTRUCTIONS FOR PARALLEL SESSIONS

We have two types of sessions to attend: plenary sessions and parallel sessions. Plenary
sessions are the “large” sessions where the keynote speakers present their work. The
parallel sessions are the smaller, more topic-specific sessions.
Participants are REQUIRED to follow these instructions:
1. Parallel sessions will begin at 13.30 W.I.B. after Worskhop Academic Writing by
Gerbatama.
2. After the workshop ends, the participants are still in the ZOOM MEETING (NOT
permitted to leave the meeting). All participants presenting their papers will be placed
in their respective rooms by the operator according to the ICE-BEES 2020 schedule for
parallel sessions.
3. The participant’s identity to join meeting is Name_HomeInstitution; e.g. George_UNNES
(It means George from Universitas Negeri Semarang)
4. When entering the chosen room, all participants will be MUTED (Silent mode) by the
host. The moderator will guide the arranged presentations based on the ICE-BEES 2020
parallel session schedule.
5. The participant getting the opportunity to present/ the presenter will have maximum
12 minutes to present (including Question and Answer Session) and there are 3 minutes
for preparation. The presenter can share and display the PPT media by clicking the
Share Screen.
6. All questions can be written in the zoom chat room and then selected by the moderator
to be answered by the presenter. The questions should address a presenter’s name.
7. The presenter must not exceed the duration of presentation. The moderator has the
right to stop the presentation if it exceeds the time.
8. If the requested participant encounters (a) technical problem(s), he/ she will be shifted
to the next schedule.

Book of Program ICE-BEES 2020 | Page 6 of 100

 Parallel Session Schedule

Room 1: Moderator Syam Widia

No Time Title University Authors 1

The Perception of SMEs Actors to Capital Access Universitas Nuramalia Hasanah
1 13.30 - 13.45 in The Financial Institution Negeri Jakarta ([email protected]),
Enterprise Risk Management (ERM), Corporate Universitas Raudatul Hidayah
2 13.46 -14.00 Governance Mechanism and Firm Value of The Andalas ([email protected]),
Financial Sector Company in Indonesia
Bankruptcy Prediction Analysis of State Owned Universitas Laksamana Bimo Budiman
3 14.01 -14.15 Enterprises in Indonesia Indonesia (laksamanabimobudiman@
gmail.com)
Determinants of Dividend Policy of Indonesian Universitas Joshua Gorga Sijabat
4 14.16 - 14.30 Companies: A Panel Data Analysis Indonesia ([email protected]),

The Efect of Leverage , Capital Turnover and Universitas Sukirman

Financial Stability on Fraud Financial Statement Negeri Semarang ([email protected].
5 14.31 - 14.45
With Financial Target As Moderating Variable ac.id),

Does Corporate Social Responsibility Determine Institut Teknologi Joseph Lie

6 14.46 - 15.00 The Stock Return of Indonesian Listed Firms? Bandung ([email protected])
Dynamic Capital Structure and Its Speed of Universitas Novia Putri Anisti
7 15.01 - 15.15 Adjustment: A Case of Listed Manufacturing Indonesia ([email protected]),
Firms in Indonesia
8 15.16 - 15.30 Prayer time (Ashr)
Factors Affecting Optimal Leverage in Companies Universitas Nurul Kamila
9 15.31 - 15.45 Listed in Indonesia Stock Exchange from 2014 to Indonesia ([email protected])
2018
Sunshine & Stock Return; Weather Effect in Universitas Ascariena Rafinda
10 15.46 - 16.00 Indonesia Negeri Semarang ([email protected]
d),
Interactive Effects Between Corporate Universitas Lini Ingriyani
Governance, Executive Compensation, and Firm Indonesia ([email protected]),
11 16.01 - 16.15
Performance of The Manufacturing Industry in
Indonesia
Exploration of Internal Financial Distress Factors: Universitas Kuat Waluyo Jati
12 16.01 - 16.15 A path Analysis Approach Negeri Semarang (kuatwaluyojati.unnes@mai
l.unnes.ac.id),
The Effect of Busy Directors on Stock Price Crash Universitas Siti Fatimah Zachro
Risk for Indonesia Listed Companies in Indonesia ([email protected]),
13 16.16 - 16.30
Indonesia Stock Exchange with Family Firm as
Moderation Variable
Social Norm and Firm Cost of Capital: Empirical Universitas Dwi Cahyaningdyah
14 16.31 - 16.45 Examination in Indonesia Negeri Semarang ([email protected]
es.ac.id),

Universitas Syam Widia

Financial Performance Analysis of Public-Traded Negeri Semarang ([email protected]),
15 16.46 - 17.00
Agriculture Sector in Indonesia

Comparative Study of Financial Performance of Universitas Siti Ridloah

16 17.01 - 17.15 The Green Industry in Indonesia Negeri Semarang ([email protected].
id),

Book of Program ICE-BEES 2020 | Page 7 of 100

Room 2: Moderator Angga Pandu Wijaya

No Time Title University Authors 1

How Social Media Influences Customer’s Institut Teknologi Silmi Gika Nurrahmah
1 13.30 - 13.45 Loyalty: A Case Study of Netflix Indonesia Bandung (silmi_gika@sbm-
itb.ac.id),
Technology Acceptance and Customer Institut Teknologi Kiko Mei Kristi
2 13.46 -14.00 Perception of Augmented Reality in Bandung ([email protected]),
Indonesian Beauty Industry
Green Marketing Capability Implication on Universitas Negeri Endah Prapti Lestari
3 14.01 -14.15 Sustainability of Competitive Advantage Semarang
The Factors Affecting Customer Switching Institut Teknologi Ira Prameswari
4 14.16 - 14.30 Behavior in Online Transportation Industry in Bandung (ira_prameswari@sbm-
Bandung itb.ac.id),
The Effect of Celebrity Endorser Credibility Institut Teknologi Muhammad Bryant
and Country of Origin Image Towards Bandung Muhadzdzib Abiyyu
5 14.31 - 14.45 Purchase Intention of Skechers Apparel in (muhammad_bryant@sb
Indonesia m-itb.ac.id)
Online Shopping Values Affect Millenials' Universiti Aemillyawaty binti Abas
Website Satisfaction Teknologi MARA ([email protected]
6 14.46 - 15.00
Cawangan Melaka ),

The Application of Theory of Planned Institut Teknologi Mahbub Afini Maulana

Behavior on Predicting Consumers Usage Bandung (mahbub_afini@sbm-
7 15.01 - 15.15
Behavior Towards Stainless StrawsProduct in itb.ac.id),
Indonesia
8 15.16 - 15.30 Prayer time (Ashr)
Analyzing The Roel of product Innovation Universitas Negeri Murwatiningsih
9 15.31 - 15.45 Based on The Cultural Environment on The Semarang ([email protected]
Marketing Performance nes.ac.id)
Generation Y Woman Cosmetic Decision: Universiti Mohd Isham Abidin
10 15.46 - 16.00 Insight from Brand Loyalty Teknologi MARA ([email protected].
Cawangan Melaka my),
The Role of Perceived Value on Tourist Universitas Negeri Wahyono
11 16.01 - 16.15 Loyalty: Case Study on Nature Tourism in Semarang ([email protected]),
Indonesia
An Integrative Framework for Customer Universitas Negeri Widya Prananta
12 16.01 - 16.15 Switching Intention Semarang ([email protected]
es.ac.id)
The Effect of Pricce, Physical Evidence and Universitas Negeri Estee Andre Zella
Word of Mouth on Customer Satisfaction and Jakarta (esteeandreazella@gmail.
13 16.16 - 16.30 Its Impact to Repurchase Intention in Fitness com)
Center at DKI Jakarta
Technology Acceptance Model (TAM) in Institut Teknologi Kent Jordan Santoso
14 16.31 - 16.45 Instagram Augmented Raelity Brand Filter Bandung (kent_jordan@sbm-
itb.ac.id),
The Impact of Digital Storytelling Technique Institut Teknologi Vania Wijaya
on Brand Experience, Brand Authenticity and Bandung (vania_wijaya@sbm-
15 16.46 - 17.00 Brand Attachment to Gain Favourable itb.ac.id)
Consumer Attitude Millennilas and
Generation Z)
Belief, Ability, and Digital Piracy: An Analysis Universitas Negeri Angga Pandu Wijaya
16 17.01 - 17.15 on Youth Behavior Semarang ([email protected].
id),

Book of Program ICE-BEES 2020 | Page 8 of 100

Room 3: Moderator Bayu Bagas Hapsoro

No Time Title University Authors 1

Examining The Role of Job Resources on Work Universiti Rozana Othman
1 13.30 - 13.45 Engagement Among Academician in A Public Teknologi MARA ([email protected].
University Cawangan Melaka my)

Job Satisfaction Component and Trunover Universiti Nurazree Mahmud

2 13.46 -14.00 Intention at Selected Automotive Teknologi MARA ([email protected])
Manufacturing Facility in Malaysia Cawangan Melaka
Degree Approach to Suitability Study of Universitas Negeri S Martono
3 14.01 -14.15 Employee Extra Performance Semarang ([email protected]
c.id),
The Effect of Learning Organization and Universitas Negeri muhsin
Organizational Tenure on Innovative Behavior Semarang ([email protected]),
4 14.16 - 14.30 Through Work Engagement as A Variable of
Mediation
Leadership Style for Millennial Generation Universitas Negeri Christian Wiradendi Wolor
5 14.31 - 14.45 Employees Jakarta

Identifying the Factor of Employee Wellbeing Institut Teknologi Vega Allya Hedina
14.46 -
6 Initiatives towards the Engagement of Bandung ([email protected])
15.00
Employees in Gojek Bandung Company
Efforts to Improve the Performance of Medical Universitas Negeri Desti Ranihusna
7 15.01 - 15.15 Personnel Through Perceived Organizational Semarang ([email protected]
Support c.id),
8 15.16 - 15.30 Prayer time (Ashr)
Work From Home: Lecturer Perceptional Universitas Negeri Nury Ariani Wulansari
Evaluation From Human Resources Perspective Semarang ([email protected]
9 15.31 - 15.45
During The Covid-19 Pandemic Period d),

Relationship Between Information Technology Universiti Irzan Bin Ismail

15.46 - (IT) Acceptance and Employee Performance Teknologi MARA ([email protected]),
10
16.00 Using Technology Acceptance Model (TAM) Cawangan Melaka
The Role of Psychological Safety in Mediating Universitas Negeri Wisudani Rahmaningtyas
The Effect of Perchieved Organizational Semarang (wisudani.rahmaningtyas@
11 16.01 - 16.15 Support and Workplace Frienship on mail.unnes.ac.id),
Innovative Behavior
The Role of Leadership Style to Shape Lecturer Universitas Negeri Moh Khoiruddin
12 16.01 - 16.15 Innovative Behavior Semarang ([email protected].
id)
Linking Engineers With Individual Orientation Universiti Idris Osman
In Predicting Intentions to Quit The Jobs: AN Teknologi MARA ([email protected]),
13 16.16 - 16.30
Empirical Study Using PLS-SEM Cawangan Melaka

Investigating Women's Career Stagnation on Universitas Mirwan Surya Perdhana

Indonesia Zakat Foundation: Does Glass Ceiling Diponegoro ([email protected]
14 16.31 - 16.45
Still Exist? )

Influence of Green Leadership Toward Eco- Universitas Negeri Kardoyo

Friendly Policies Perception in University: The Semarang ([email protected])
15 16.46 - 17.00 Mediation Effect of Self Efficacy, Organization ,
Identity. Mindfulness and Responsibility
Effects of Knowledge Creation and Green Universitas Negeri Sri Wartini
16 17.01 - 17.15 Organizational Culture on Green Performance: Semarang ([email protected])
The Higher Education Context

Book of Program ICE-BEES 2020 | Page 9 of 100

Room 4: Moderator Lola Kurnia Pitaloka

No Time Title University Authors 1

Determinant of Entrepreneurial Intention: An Universiti Noorain Mohd Nordin

Empirical Study of Malaysian Public University Teknologi MARA ([email protected]
1 13.30 - 13.45
Business Students Cawangan Melaka .my),

Analysis Gender in Entrepreneurship Universitas Sebelas Lena Ria Bela

Education: Role of Potential Entrepreneurial Maret ([email protected])
2 13.46 -14.00
and Mindset on Intention Students in
Universities
Learning based on Entrepreneurship in Universitas Negeri Dinar Listina
Tumbuh 1 Elementary School Yogyakarta Yogyakarta (dinarlistina.2017@studen
3 14.01 -14.15
t.uny.ac.id),

Differences in Technopreneurial Intention: An Universiti Wei-Loon Koe

Analysis Based on Background of Students Teknologi MARA ([email protected])
4 14.16 - 14.30
Cawangan Melaka

The Role of Ecopreneurship Mindset in Universitas Negeri Ita Nuryana

Moderating Inventory Management For Start- Semarang ([email protected].
5 14.31 - 14.45
up Performance ac.id),

The Role of The Environment to Improve Universitas Negeri Ahmad Jaenudin

Students' Entrepreneurial Intention Semarang ([email protected]
6 14.46 - 15.00
nes.ac.id),

Spirit Social Entrepreneurship Environment Universitas Negeri P. Eko Prasetyo

and Institutional Environment as Drivers of Semarang ([email protected]
7 15.01 - 15.15
Sustainable Economic Growth s.ac.id)

8 15.16 - 15.30 Prayer time (Ashr)

S Martono
Universitas Negeri ([email protected].
9 15.31 - 15.45 Are MSMEs are Still Interesting to Businesses?
Semarang ac.id),

Pasar Malam Semawis: A Strategy for Universitas Negeri Indah Fajarini Sri
Developing Tourism Potentials of Semarang Semarang Wahyuningrum
10 15.46 - 16.00
City ([email protected]
d),
The Existence of Entrepreneurs at Thematic Universitas Negeri Jarot Tri Bowo Santoso
11 16.01 - 16.15 Village at Semarang Semarang ([email protected]
s.ac.id),
Micro Small and Medium Enterprises Facing Universitas Negeri Karsinah
12 16.01 - 16.15 the Industry 4.0 Era in Semarang City Semarang ([email protected].
ac.id),
Poverty Minimalization Through Women Universitas Negeri Lola Kurnia Pitaloka
13 16.16 - 16.30 Semarang ([email protected]),
The Influence of Coworking Space Toward Institut Teknologi Rizqi Hidayat
14 16.31 - 16.45 Innovation Culture of Startups Bandung (rizqi_hidayat@sbm-
itb.ac.id)
Strategies for Optimizing the Role of Kebumen STIE Putra Bangsa Nur Khasanah
Youth in Facing the Industrial Revolution 5.0 (nanakhasanah.2105@gm
15 16.46 - 17.00
ail.com)

Dimensional Women Empowerment Model with Universitas Negeri Lola Kurnia Pitaloka
Social Entrepreneuship: A Case Study in Poor Semarang ([email protected]),
16 17.01 - 17.15
People in Central Java

Book of Program ICE-BEES 2020 | Page 10 of 100

Room 5: Moderator Siti Ridloah

No Time Title University Authors 1

Analyze the Underlying Reason of Undergraduate Institut Teknologi Nadira Anggita Arbarani
1 13.30 - 13.45 Students of Management ITB Class of 2020 in Bandung (nadira_anggita@sbm-
Using Digital-Based Platform to Develop Soft Skills itb.ac.id)
The 21st Century Teacher Training Model with Universitas Negeri Ahmad Saeroji
2 13.46 -14.00 Online Mode: A Case Study Implementation of The Semarang ([email protected]
Indonesian Virtual Coordinator d),
Determinant of Saving Behavior Among Private Universiti Teknologi Shafinar Ismail
3 14.01 -14.15 Sector Employees in Malaysia: An Empirical MARA Cawangan ([email protected]
Investigation Melaka ),
Exploring The Technological Pedagogical and Universitas Negeri Saringatun Mudrikah
4 14.16 - 14.30 Content Knowledge (TPACK) of Vocational High Semarang (saringatunmudrikah@
Schools'Accounting Teachers mail.unnes.ac.id),
Determinant Analysis of Financial Technology Universitas Negeri Aris Setiawan
5 14.31 - 14.45 (Fintech) Development in ASEAN-4 Countries Jakarta (arissetiawan.se@gmail.
com)
Exploring Digital Services Revenue Stream of A Institut Teknologi Indra Haryo Dewanto
6 14.46 - 15.00 Telecomunication Company(Case Study Telkomsel Bandung (indra_haryo@sbm-
West Java) itb.ac.id),
A Systematic Literature Review of the Antecedents Collage of Ardy Wibowo
and Consequences of Relationship Quality in Management, ([email protected]),
7 15.01 - 15.15 Online Activity Context National Kaohsiung
University of Science
and Technology
8 15.16 - 15.30 Prayer time (Ashr)
Antecedents of Academic System and Website Universitas Negeri Dorojatun Prihandono
9 15.31 - 15.45 User Satisfaction Semarang ([email protected]
es.ac.id)
Accounting Students Intention to Take Universitas Adi Firman Ramadhan
10 15.46 - 16.00 Professional Certification: Study of Undergraduate DIponegoro ([email protected]
Accounting Students in Indonesia c.id)
Acceptance of Technology: How Impact to Universitas Negeri Ahmad Sehabuddin
11 16.01 - 16.15 Entrepreneurial Innovation Capabilities? Semarang ([email protected]
c.id),
Analysis of Non-Professional Investor's Intention Universitas Negeri Satsya Yoga Baswara
to Use XBRL-Based Financial Statements Using Semarang ([email protected]
12 16.01 - 16.15 Social Influence And Effort Expectancy Variables s.ac.id)
From The Unified Theory of Acceptance and Use of
Technology (UTAUT) Model
An Exploratory Factor Analysis of Financial Universitas Negeri Sri Zulaihati
13 16.16 - 16.30 Behavior Evidence From Households in Indonesia Jakarta ([email protected]),
The Effect of Students' Digital Literacy Skill to The Universitas Negeri Dwi Puji Astuti
14 16.31 - 16.45 Quality of Accounting Learning in Self-Directed Semarang ([email protected]
Learning as Moderating Variables c.id),
The Role of Islamic Economic Literation and Universitas Negeri Ubaedul Mustofa
Religiosity in Increasing Environmental Awareness; Semarang (ubaed_almustafa@mail
15 16.46 - 17.00
Case Study Islamic Economic Community in .unnes.ac.id),
Indonesia
Learning Microeconomics During The Pandemic: Universitas Negeri Inaya Sari Melati
Does Digital Platform Matter? Semarang ([email protected].
16 17.01 - 17.15
ac.id),

Book of Program ICE-BEES 2020 | Page 11 of 100

Room 6: Moderator Kemal Budi Mulyono

No Time Title University Authors 1

Analyzing The Environtmental Sustainability Nurdian Susilowati

Universitas
1 13.30 - 13.45 of Water management at BMC Area in ([email protected]
Negeri Semarang
Central Java es.ac.id),
Grace Natalia
Socio-Economic Conditions of Farmers and
Universitas Marpaung,S.E,M.Si
2 13.46 -14.00 SMEs After The Development of Toll Roads
Negeri Semarang ([email protected].
in Salatiga City
id),

Cahyaningratri
Moving Forward With Green Initiatives: Case Universitas
3 14.01 -14.15 ([email protected]
of A Major Supermarket Chain in Indonesia Diponegoro
.id)

Modelling Environemntal Literacy of Young

Universitas Muhammad Feriady
4 14.16 - 14.30 Entrepreneurs in Cetral Java: Study of ECO
Negeri Semarang ([email protected]),
Friendly Packaging on SMEs Product

Barokatuminalloh
Perception and Adaptation Capacity of Universitas
5 14.31 - 14.45 ([email protected]
Farmers to Climate Change Sebelas Maret
.id),

"Simppel-Mas" Implementation as an Effort

to Realize the Effectiveness and Efficiency Universitas Ariyani Widyastuti
6 14.46 - 15.00
of Disbursement of Research and Negeri Semarang ([email protected]),
Community Service Funds

Impact of Covid-19 to Halal Tourism in Roikhan MA

7 15.01 - 15.15 UIN Jakarta
Turbulence Economy on H Theory ([email protected])
8 15.16 - 15.30 Prayer time (Ashr)
Clint Gunawijaya
Which Mode of Transport Will Commuter Institut Teknologi
9 15.31 - 15.45 (clint_gunawijaya@sbm-
Chose? Bandung
itb.ac.id),

Feasibility Analysis of Etawa Crossbred

Universitas Migie Handayani
10 15.46 - 16.00 Goat Agribusiness in Jambu Subdistrict
Diponegoro ([email protected]),
Semarang Regency

Challenges in Brittle-Red Guava Business: A Margunani

Universitas
11 16.01 - 16.15 Lesson Learn From Potential and Problem ([email protected]
Negeri Semarang
in Sukorejo Plantation ),

Analysis of Consumer Preferences Against Universitas Etty Soesilowati

12 16.01 - 16.15
Tuber Based Foods Negeri Semarang ([email protected])

Coping Strategy of Disaster Effect: Intra- Universitas Ariska Nurfajar Rini

13 16.16 - 16.30 Household Labor Substitution in Diponegoro ([email protected]
Indonesia undip.ac.i),
The Determinants of the Quality of
Universitas Andryan Setyadharma
14 16.31 - 16.45 Environment in Indonesia: Does Education
Negeri Semarang ([email protected]),
Matter?
Bayu Bagas Hapsoro
Does Covid 19 Outbreak Impact SME's Universitas
15 16.46 - 17.00 ([email protected]
Paperless Business Awareness? Negeri Semarang
),
The Role of Concern and Attitude to The
Universitas Kemal Budi Mulyono
16 17.01 - 17.15 Environment in Forming Green Purchase
Negeri Semarang ([email protected])
Intention

Book of Program ICE-BEES 2020 | Page 12 of 100

Room 7: Moderator Anna Kania W

No Time Title University Authors 1

Does Green Space Learning Impove Student Universitas Ismiyati

1 13.30 - 13.45 Performance? Negeri Semarang ([email protected].
ac.id)
Green Model Integrated To Toward Sustainability Universitas Vini Wiratno Putri
2 13.46 -14.00 in High Education Negeri Semarang ([email protected]
c.id)
Campus Sustainability Assessment: Case Studies Universitas Maylia Pramono Sari
from Universitas Negeri Semarang and Universitas Negeri Semarang (mayliapramonosari@
3 14.01 -14.15
Diponegoro, Indonesia mail.unnes.ac.id)

Character Education and Culture Building Morals UIN Mataram Yudin Citriadin
are Positive at School (yudin.citriadin@uinm
4 14.16 - 14.30
ataram.ac.id)

The Five Reporting Bottom Lines Within Universitas Syaiful Hifni

Implementation of Information System For Higher Lambung ([email protected]
5 14.31 - 14.45 Education Institutions : A Voluntary Initiative Mangkurat d)

Redisigning The School Cooperative as a Business Universitas Rusdarti

Incubator to Increase Students' Entrepreneurial Negeri Semarang ([email protected].
6 14.46 - 15.00
Spirit ac.id)

Academic Performance Reviewd From Effect Universitas Dudung Ma'ruf Nuris

Student Burnouts and Accounting Students Negeri Malang (dudungmaruf@gmail.
7 15.01 - 15.15
Environment com)

8 15.16 - 15.30 Prayer time (Ashr)

The Effect of Self Efficacy on Green Consuption Universitas Nina Farliana
Behavior in Higher Education: Mediation Effect of Negeri Semarang ([email protected]
9 15.31 - 15.45 Learning Quality and Organizational Support nes.ac.id)

The Impact of The Facility Condition and Social Universitas M. Fathur Rahman
Influence on Intention to Use E-Learning Negeri Semarang ([email protected]
10 15.46 - 16.00
.id)

Building Student Awareness and Influence on Universitas Khasan Setiaji

11 16.01 - 16.15 Sustainable Campus Culture: Study at the Faculty Negeri Semarang ([email protected]
of Economics UNNES .id)
Evaluation of Archiving at Universitas Negeri Universitas Agung Kuswantoro
Semarang (UNNES) in terms of Policy, Mentoring, Negeri Semarang (agungbinmadik@mail
12 16.01 - 16.15 Dynamic Archive Management, Static Archive .unnes.ac.id)
Management, and Human Resources of Archives
Sector
Development of GWJ as Office Application Based Universitas Marsofiyati
13 16.16 - 16.30 on ICT Negeri Jakarta ([email protected]
)
Financial Literacy and Financial Planning : Study of Universitas Fransiska Soejono
14 16.31 - 16.45 Premarital Young Couples Katolik Musi (fransiskasoejono@gm
Charitas ail.com)
Improving Youth Financial Literacy Education Universiti Mohd Halim
Through Museum Visit Teknologi MARA Mahphoth
15 16.46 - 17.00
Cawangan Melaka (mohdhalim282@gmai
l.com)
Financial literacy profile and the financial Universitas Heri Yanto
16 17.01 - 17.15 management's behavior of Indonesian students Negeri Semarang ([email protected]
s.ac.id)

Book of Program ICE-BEES 2020 | Page 13 of 100

Room 8: Moderator Retnoningrum Hidayah

No Time Title University Authors 1

The relationship between sustainability Universitas Aditya Septiani

1 13.30 - 13.45 performance and sustainability disclosure Diponegoro ([email protected]
dip.ac.id)
Human Capital Disclosure Practices: Do Universitas Henny Murtini
Performance and Budget Control Matter? Negeri Semarang ([email protected].
2 13.46 -14.00
(Evidence From Indonesian Local Governments) ac.id)

The Impact of Covid 19 on Tax Compliance Universiti Rani Diana Othman

3 14.01 -14.15 Behavior Among Malaysian Taxpayers Teknologi MARA ([email protected]),
Cawangan Melaka
Sustainability Reporting Practices in Indonesia Universitas Surya Raharja
4 14.16 - 14.30 Diponegoro ([email protected]
m),
Profile of Fraudulent Financial Reporting and Its Universitas Muhammad Khafid
Determinants on State Companies In Indonesia Negeri Semarang ([email protected]
5 14.31 - 14.45 and Malaysia c.id),

The Impact of Litigation Risk, Financial Distress Universitas Ratieh Widhiastuti

and Conflict of Interest to Accounting Negeri Semarang ([email protected]
6 14.46 - 15.00 Conservatism Practices nes.ac.id)

Improving Understanding on Determinant of Universitas Badingatus Solikhah

Environmental Disclosure and Moderating Effect Negeri Semarang ([email protected]
7 15.01 - 15.15 of Corporate Governance es.ac.id)

8 15.16 - 15.30 Prayer time (Ashr)

Tax Aggressiveness Affected by CSR, Capital Universitas Trisni Suryarini
9 15.31 - 15.45 Intensity, Inventory Intensity, Intangible Assets Negeri Semarang ([email protected]
in Transportation Companies .ac.id)
The Effect of Company Size and Audit Opinion on Universitas Dhini Suryandari
10 15.46 - 16.00 Auditor Switching With Moderated by the Negeri Semarang ([email protected]),
Auditor's Reputation
The role of sharia supervisory board in the Universitas Fachrurrrozie
profitability and firm size relationship on the Negeri Semarang ([email protected]
11 16.01 - 16.15
Islamic social reporting disclosure; case study at d),
Indonesian Islamic Banks
Coercion Behind The Implementation of Accrual Universitas Bestari Dwi Handayani
12 16.01 - 16.15 Based Accounting System in Government Negeri Semarang ([email protected]
Financial Statement nes.ac.id)
The Role of Leverage in Moderating Factors Universitas Linda Agustina
13 16.16 - 16.30 Affecting Accounting Conservatism Negeri Semarang ([email protected].
ac.id),
CSR and tax Aggressiveness: The Moderation Universitas Ain Hajawiyah
14 16.31 - 16.45 Role of Risk Management Negeri Semarang ([email protected].
ac.id),
Good Corporate Governance Mechanism and Universitas Anna Kania Widiatami
Sustaiability Report Quality: A Panel Data Negeri Semarang ([email protected])
15 16.46 - 17.00
Analysis

The Effect of The Size of Public Accounting Firms Universitas Retnoningrum Hidayah
and Specialist Auditors on Financial Companies Negeri Semarang (retnoningrum.hidayah@ma
16 17.01 - 17.15
in Indonesia With The AuditCommitte as il.unnes.ac.id),
Moderating

Book of Program ICE-BEES 2020 | Page 14 of 100

Room 9: Moderator Ain Hajawiyah

No Time Title University Authors 1

1 The Role of Family Ownership, Women in Top Universitas Dhoni Arista Harjani
Management, and Independent Commissioners Sebelas Maret ([email protected]
13.30 - 13.45 on Capital Structure: Evidence from Indonesia ),

2 The Effect of Electronic Financial Disclosure Universitas Yunika Murdayanti

Adopting Extensible Business Reporting Negeri Jakarta (yunika_murdayanti@un
13.46 -14.00 Language (XBRL) and Company Characteristic j.ac.id)
of Value Relevance
3 A Structural Analysis of Training Transfer at Universiti Noor Rafhati Romaiha
Private Limited Company in Malaysia Teknologi MARA ([email protected].
14.01 -14.15
Cawangan my),
Melaka
4 The Effect of Corporate Social Performance Universitas Mhd. Fadiel Sinaga
(CFP) on Corporate Financial Performance (CFP) Indonesia ([email protected]
14.16 - 14.30 in SOE and Non-SOE Companies in Indonesia m)
2013-2017
5 Perception on Trust, Tax Knowledge and Tax Universitas Jeni Susyanti
14.31 - 14.45 Compliance Behavior in Indonesia Islam Malang ([email protected]
c.id)
6 Factors Affecting The Quality of Information Universitas Atta Putra Harjanto
14.46 - 15.00 Technology Audit Negeri ([email protected]
Semarang s.ac.id)
7 The Role of Technology in Taxpayer's Universitas Niswah Baroroh
15.01 - 15.15 Compliance in Indonesia Negeri ([email protected]
Semarang nnes.ac.id),
8 15.16 - 15.30 Prayer time (Ashr)
9 Revealing The Sharia Accounting Practice at Universitas Dhika Maha Putri
15.31 - 15.45 East Java MSMES to Support the Halal Business Negeri Malang ([email protected]
Climate d),
10 Effects of Audit Switching, Client Tenure Universitas Dhini Suryandari
15.46 - 16.00 Auditors and Clinet Importance on The Quality Negeri ([email protected]
of Audit Semarang ),
11 Analysis of Green Accounting in Disaster Area Universitas Wulan Suci Rachmadani
16.01 - 16.15 (Empirical Study of the Regional Government Negeri ([email protected]
of Klaten Regency) Semarang nes.ac.id),
12 The Impact of Technological and Knowledge Universitas Afidah Nur Aslamah
Development on the Investment Interests of Negeri Jakarta ([email protected])
16.01 - 16.15
Jakarta Millennial Generation in Sharia Capital
Market
13 Universiti
The Influence of Total Quality Management
Teknologi MARA
16.16 - 16.30 (TQM) Practices Towards Assuring Safety Rizuwan Abu Karim
Cawangan
Attributes of Food Jakim Halal Sertification
Melaka
14 Branch Closure Using DEA: Case Study in A Universitas Renata Parsaulian
16.31 - 16.45 Bank Indonesia (renata.parsaulian91@ui
.ac.id)
15 Universitas
Receipt Accounting System Evaluation of St. Sanata Dharma Ignatius Aryono
16.46 - 17.00
Albertus Gunturgeni Regional Church Putranto

The Effects of Green Banking and Financial Universitas Phany Ineke Putri
16 17.01 - 17.15 Performance towards Banking Profitability Negeri ([email protected]
Semarang d),

Book of Program ICE-BEES 2020 | Page 15 of 100

Room 10: Moderator Tusyanah

No Time Title University Authors 1

1 The Development Model of Technological, Universitas Negeri Kardiyem

Pedagogical and Content Knowledge (TPACK) Semarang (kardiyem@mail.
13.30 - 13.45 and Global Competency of Prospective unnes.ac.id),
Teachers in Accounting Economics
2 Investigation of Excellent Performance for Universiti Adriana Shamsudin
13.46 -14.00 Basic Accounting Course: The Evidence of Non- Teknologi MARA ([email protected]
Accounting Students Cawangan Melaka y),
3 Administrative Information System for the Universitas Negeri Hana Netti Purasani
14.01 -14.15 Study of Office Practices Semarang ([email protected]),

4 Web-Based Internship As A New Normal Universitas Negeri Fitri Purnamasari

14.16 - 14.30 Learning Requirement for Accounting Students Malang (fitri.purnamasari.fe@um
.ac.id)
5 The Effect of Social Support and Self Efficacy Universitas Negeri Rediana Setiyani
on Student Engagement With Achievement Semarang ([email protected]
14.31 - 14.45 Motivation as Mediation nnes.ac.id),

6 Problem Based Learning in English Language Universiti Zainab Mohd Zain

14.46 - 15.00 Teaching Method Teknologi MARA ([email protected]
Cawangan Melaka )
7 Do Eco-Efficiency Knowledge Increase Universitas Negeri Ida Nur Aeni
Weighting on Environmental Perspective in A Semarang ([email protected].
15.01 - 15.15 Performance Measurement? Experimental ac.id),
Study Using Balanced Scorecard
8 15.16 - 15.30 Prayer time (Ashr)
9 Exploring The Factors Influencing The Universiti Nurul Azwa Kamarudin
15.31 - 15.45 Performance of Tertiary Education Students in Teknologi MARA ([email protected]),
Malaysia During Covid 19 Pandemic Cawangan Melaka
10 Developing Teacher's OCB for Green School Universitas W. Widodo
15.46 - 16.00 Environment in Indonesia Indraprasta,Jakart ([email protected])
a
11 E-Learning in The Covid 19 Pandemic Universitas Negeri Joko Widodo
16.01 - 16.15 Semarang ([email protected]
s.ac.id),
12 Study of Alumni Engagement and its Universitas Negeri Hanjar Ikrima Nanda
16.01 - 16.15 Relationship to University Curriculum Malang ([email protected].
Reforming id)
13 Dynamic E-Archieve Model Based on Universitas Negeri Hengky Pramusinto
16.16 - 16.30 Department to Support Green Campus Semarang ([email protected]
es.ac.id)
14 An Analysis of The Need of Teaching Materials Universitas Negeri Kusmuriyanto
Development for Financial Acounting on Semarang ([email protected]
16.31 - 16.45 Character Based Conservation es.ac.id),

15 Effectiveness of Jean Piaget’s Cognitive Theory Universitas Negeri Kardoyo

of Higher Students Cognitive Abilities in Semarang ([email protected].
16.46 - 17.00
Indonesia id)

Does Green Space Signify on Students' Universitas Negeri Tusyanah Tusyanah

Academic Achievement and Pro-Environmental Semarang ([email protected]
16 17.01 - 17.15
Behavior? c.id),

Book of Program ICE-BEES 2020 | Page 16 of 100

Room 11: Moderator Phany Inneke

No Time Title University Authors 1

The Impact of Foreign Direct Investment Universiti Muhammad Azim

on Malaysia Economic Growth Teknologi MARA Halizam
1 13.30 - 13.45
Cawangan Melaka ([email protected]
om.my),
Determinant Accessibility of Micro Small Universitas Negeri Nurjannah Rahayu
Enterprises Credits Semarang Kistanti
2 13.46 -14.00
([email protected]
s.ac.id),
Preference of Use of Transportation Mode Universitas Negeri Deky Aji Suseno
3 14.01 -14.15 in Travelling Semarang ([email protected]
es.ac.id),
Does the Reinhart-Rogoff Hypothesis is Universiti NUR HAYATI ABD RAHMAN
Applicable for the Upper-Middle-Income Teknologi MARA ([email protected]
4 14.16 - 14.30 Economies? Cawangan Melaka om),

What is the Economic Impact of Pandemic Universitas Negeri Dwi Rahmayani

Covid-19 in Indonesia? Semarang ([email protected]
5 14.31 - 14.45
es.ac.id),

Assessing The Determinants of Exchange Universiti Rohaiza Kamis

Rate Stability : An Empirical Evidence in Teknologi MARA ([email protected]),
6 14.46 - 15.00 Malaysia Cawangan Melaka

Work from home (WFH) during COVID-19 Universiti Akmal Adanan

MCO: Challenges and Opportunities for Teknologi MARA ([email protected]
7 15.01 - 15.15
Malaysian Tourism Industry Employee Cawangan Melaka tm.edu.my)

8 15.16 - 15.30 Prayer time (Ashr)

Assessment of Environmental Indicators Universitas Negeri Sucihatiningsih Dian
in Sustainable Development: Evidence Semarang Wisika Prajanti
9 15.31 - 15.45
from Semarang City ([email protected]
c.id),
The Effect of Multinationality, Tax Havens Universitas Negeri indra pahala
Country and Withholding Tax on Thin Jakarta ([email protected]),
10 15.46 - 16.00
Capitalization Practices

Regional Economci Development Based Wilmar Business Dany Juhandi

11 16.01 - 16.15 on Fruit Comodities in North Sumatra Polytechnic ([email protected]),
Universitas Negeri Dyah Maya Nihayah
Analysis of Inequality in Indonesia 2014- Semarang ([email protected].
12 16.01 - 16.15
2019 ac.id)

Does Government Expenditure Affect Universitas Negeri Shanty Oktavilia

13 16.16 - 16.30 Environment Quality? Empirical Evidence Semarang ([email protected]
Using Indonesia Province-Level Data d),
Is There A Trade-Off Economic and Universitas Negeri Amin Pujiati
14 16.31 - 16.45 Environmental Factors in Explaining Semarang ([email protected].
Traditional Oil Mining Phenomenon? ac.id),
Fiscal Decentralization and Income Universitas Negeri Yozi Aulia Rahman
15 16.46 - 17.00 Inequality In Indonesia Semarang ([email protected].
id),
Sensitivity Analysis of Vegetable Universitas Negeri Avi Budi Setiawan
16 17.01-17.15 Commodity Prices in Brebes Regency Semarang ([email protected]),

Book of Program ICE-BEES 2020 | Page 17 of 100

 Spirit Social Entrepreneurship Environment and Institutional Environment as Drivers of
Sustainable Economic Growth
1. P. Eko Prasetyo
(Universitas Negeri Semarang, [email protected]),
2. Andryan Setyadharma
(Universitas Negeri Semarang, [email protected]),
3. Nurjannah Rahayu Kistanti
(Universitas Negeri Semarang, [email protected])

The impact of the Covid-19 pandemic is very broad, not only multisectoral, but also
between fields, especially in the socio-economic and institutional life of the community.
The purpose of this paper is to explain the importance of building a spirit of social
entrepreneurship and institutional environment to accelerate recovery and economic
growth due to the impact of the Covid-19 pandemic. The method of study in this paper is
based on theoretical and empirical studies supplemented by research results based on
secondary data from GEI and primary data from Indonesia. The research results confirm
that the development of industrial economic policies that are more focused on the green
economy through the development of a spirit of social entrepreneurship environment and
an institutional environment will more quickly expand the vision of a "Compact for Growth
and Jobs" better. The research results recommend the importance of real action reflecting
the entrepreneurial spirit, especially the social environment of entrepreneurship and the
institutional environment to overcome all the challenges of the socio-economic life of the
community and encourage sustainable economic growth.

Keywords: Spirit, Social Entrepreneurship Environment, Institutional Environment and

Sustainable Economic Growth.

REDESIGNING THE SCHOOL COOPERATIVE AS A BUSINESS INCUBATOR TO INCREASE STUDENTS’

ENTREPRENEURIAL SPIRIT

1. Rusdarti
(Universitas Negeri Semarang, [email protected]),
2. Inaya Sari Melati
(Universitas Negeri Semarang, [email protected])

Most of schools in Indonesia have the school cooperative organization within it. It is identified
as a strong potential source to be redesign as an internal business incubator. This study aims
to build a novel business incubator model by optimizing school cooperatives to enhance the
entrepreneurial spirit of vocational high school (SMK) students. This business incubator model
is relevant to be studied and developed for redesigning school cooperatives which need
improvement to gain its existence back in this era. It is expected that vocational students could
have competitiveness as independent graduates and have an entrepreneurial spirit to create
their own jobs. The method used in this research was the Research and Development (R&D)
method with a 4-D development model, consisting of stages namely Define, Design, Develop,
and Disseminate. This model is used to determine whether a business incubator model is
suitable for optimizing the existing school cooperatives. The results of the research is that the
business incubator model designed by optimizing school cooperatives to increase the
entrepreneurial spirit is confirmed as a valid model, practical and effective in use.

Keywords: business incubator, entrepreneurial spirit, school cooperative, SMK, 4-D

development model

Book of Program ICE-BEES 2020 | Page 18 of 100

 BRANCH CLOSURE USING DEA: CASE STUDY IN A BANK

1. Renata Parsaulian
(Universitas Indonesia, [email protected]),
2. Dony Abdul Chalid
(Universitas Indonesia, [email protected])

The downward trend in the number of commercial bank offices is driven by the bank's efforts to shift
banking transactions from physical branch to digital channels in order to improve efficiency. In
prioritizing the branch closure, bank needs to define the appropriate method used in the analysis.
This case study is intended to identify the parameter to be used as a tool to determine the
prioritization of bank branch office closure. This study uses a non-parametric approach of Data
Envelopment Analysis (DEA) to examine the efficiency and productivity change of branch offices at
one of the large bank in Indonesia. The one-stage DEA was used to generate the relative efficiency
score, and the input-oriented Variable Return to Scale (VRS) assumption is adopted in data analysis
based on the production approach. The Malmquist Productivity Index was also adopted to measure
the total factor productivity change to indicate the improvement or deterioration of the branch
performance. The DEA result shows that a number of closed branches in 2019 and 2020 (upcoming)
were actually considered efficient, with increasing productivity, compared to many other inefficient
branches. The efficiency and productivity score can be further used by the bank’s management to
evaluate the upcoming branch closure as a rank for prioritization as well as the overall branches
efficiency. Keywords : data envelopment analysis (DEA); bank branch; efficiency analysis;
productivity; banking

Keywords: data envelopment analysis (DEA), bank branch, efficiency analysis, productivity, banking

Evaluation of Archiving at Universitas Negeri Semarang (UNNES) in terms of Policy, Mentoring,

Dynamic Archive Management, Static Archive Management, and Human Resources of Archives
Sector
1. Agung Kuswantoro
(Universitas Negeri Semarang, [email protected]),
2. Muhsin
(Universitas Negeri Semarang, [email protected]),
3. Ahmad Saeroji
(Universitas Negeri Semarang, [email protected]),
4. Julia Kevin
(Universitas Negeri Semarang, [email protected])

The objectives of the study is to find out how archival assessment at Universitas Negeri Semarang
was reviewed in terms of archive policies, mentoring of archives implementation, dynamic archive
management, static archive management, human resources of archives at Universitas Negeri
Semarang. It was quantitative approach with descriptive methods where the data was collected,
processed, analyzed, and presented descriptively in a form so easy to understood when read it;
there are form of tables and bar charts. This research were conducted in each undergraduate and
postgraduate faculty also units and institutions at Universitas Negeri Semarang; there were 15 units.
The target of evaluation is regulation of the head of National Archives in the Republic of Indonesia
Number 23 of 2016 concerning guidelines for organizing the selection of archives institutions and
the best national archives units. The results showed the archiving activities at Universitas Negeri
Semarang was reviewed in terms of archive policies, mentoring of archive implementation, dynamic
archive management, static archive management, human resource archives at Universitas Negeri
Semarang as a whole have a good category . There are several elements of the archiving activities
that need to improve the organization of archives at Universitas Negeri Semarang. For further
research, it is necessary to develop research and action research to improve archives at Semarang
State University.

Keywords: Evaluation, Archives, Universitas Negeri Semarang.

Book of Program ICE-BEES 2020 | Page 19 of 100

 Social Norm and Firm Cost of Capital: Empirical Examination in Indonesia

1. Dwi Cahyaningdyah
(Universitas Negeri Semarang, [email protected]),
2. Kris brantas abiprayu
(Universitas Negeri Semarang, [email protected]),
3. Ascariena Rafinda
(Universitas Negeri Semarang, [email protected])

This research aims to test the influence of social norms on funding decisions caused by the cost of
capital at open companies in Indonesia period 2008-2019. Financial habits and norms are the values,
standards, routine practices, and rules to live by that people rely on to navigate their day-to-day
financial lives. They support the ability to effectively manage money and respond quickly to financial
decisions or challenges. We believe this belief will affect how the company generates its fund. In
this study, we make a distinction on the company based on social norms which were depicted with
the sin company and the saint company. We believe that there will be a clear distinction between
sin company and saint company in their effort to acquire funds, and thus will also affect the cost of
funds that they bear.

Keywords: Cost of capital, social norm, finance, fund

Financial Literacy and Financial Planning : Study of Premarital Young Couples

1. Fransiska Soejono
(Universitas Katolik Musi Charitas, [email protected]),
2. Anastasia Sri Mendari
(Universitas Katolik Musi Charitas, [email protected])

This study aims to examine the effect of financial literacy on financial planning of young couples in
Palembang. The intended respondents in this study were young couples who took a marriage
preparation course in the Archdiocese of Palembang, with a total of 403 respondents Involved.
Financial Literacy Variables can be divided into two items, namely basic and advanced. Data
collection techniques using a questionnaire. Data analysis techniques used in this study are
descriptive statistical analysis, validity, reliability, and classic assumption test. Hypothesis testing is
done by using the t test the which involves multiple regression models. The results Showed the level
of financial literacy of young couples in Palembang was quite good (moderate), while the level of
financial planning of young couples was Also Relatively good. Financial Literacy has a significant
positive effect on financial planning of young couples. The implication is that education / financial
literacy improvement is needed by young couples who will foster households increasingly so that
they are able to plan reviews their finances well.

Keywords: financial literacy; financial planning; age; premarital, young couple.

Book of Program ICE-BEES 2020 | Page 20 of 100

GOOD CORPORATE GOVERNANCE MECHANISM AND SUSTAINABILITY REPORT QUALITY: A PANEL
DATA ANALYSIS

1. Anna Kania Widiatami

(Universitas Negeri Semarang, [email protected]),
2. Ahmad Nurkhin
(Universitas Negeri Semarang, [email protected]),
3. Fachrurrozie
(Universitas Negeri Semarang, [email protected])

In the past few years, the community has begun demanding companies to be environmentally
responsible due to their operational activities. Therefore, the company began to present non-
financial disclosures, especially regarding the environment. A sustainability report is a form of
corporate responsibility reporting to social and environmental. This research aims to know the
relationship of good corporate governance mechanisms to sustainability report quality. GCG
mechanisms represented by diversification gender of directors, number of independent
commissioners, and number of audit committees. This study uses secondary data in the form of
sustainability reports and annual reports of LQ45 companies listed on the Indonesia Stock Exchange
for four years. The data in this research are panel data, so the data analysis technique uses panel
data regression analysis. The test results show that the gender diversification of directors and
independent commissioners negatively affects the quality of sustainability report. However, the
audit committee has a significantly positive effect on the quality of the sustainability report. The
results of this research provide additional insight into the mechanisms of GCG in influencing the
quality of sustainability reports.

Keywords: Sustainability report quality, diversification of directors, independent commissioners,

audit committees, Panel data regression.

PERCEPTION AND ADAPTATION CAPACITY OF FARMERS TO CLIMATE CHANGE

1. Barokatuminalloh
(Universitas Sebelas Maret, [email protected]),
2. Yunastiti Purwaningsih
(Universitas Sebelas Maret, [email protected]),
3. Tri Mulyaningsih
(Universitas Sebelas Maret, [email protected]),
4. Akhmad Daerobi
(Universitas Sebelas Maret, [email protected])

This study examines the perception and capacity adaptive of farmers in facing climate change.
According to Schmidhuber and Tubiello (2007) climate change affects the agricultural sector in food
production, instability food supply, the ability of individuals to use food effectively, decreased food
access and enhancement in food prices. Therefore, a change in behavior is needed to minimize its
negative impact. Farmers' perceptions about climate change are needed to motivate farmers to take
protective measures. Adaptation requires the ability and adaptation capacity related to the
ownership of farmers' resources needed to adapt. To assess adaptation capacity using a sustainable
livelihoods approach based on the availability of five assets. The target population in this study is
rice farmers in sub-districts with fertile and infertile land based on land type and rainfall. The data
analysis is performed using tabulation and internal and external factors analysis. The result shows
that farmers' understanding of climate change is still low, they do not realize that the problems they
have faced such as decreasing yields, increasing pests and diseases caused by climate change. The
level of adaptation capacity using a sustainable livelihoods approach (SLA) based on internal and
external factors shows that there are slightly more farmers with high adaptation capacity compared
to farmers with low adaptation capacity. This condition implies that it is necessary to increase
farmers' understanding of climate change through the ease of accessing information. Adaptation
capacity should be increased through the optimum utilization of resources owned by farmers.

Keywords: farmer’s perception, adaptation capacity, climate change, sustainable livelihoods

approach, internal and external factor analysis

Book of Program ICE-BEES 2020 | Page 21 of 100

 DOES GOVERNMENT EXPENDITURE AFFECT ENVIRONMENTAL QUALITY? EMPIRICAL EVIDENCE
USING INDONESIA PROVINCE - LEVEL DATA

1. Shanty Oktavilia
(Faculty of Economics, Universitas Negeri Semarang, [email protected]),
2. Fafurida
(Faculty of Economics, Universitas Negeri Semarang, [email protected]),
3. Yozi Aulia Rahman
(Faculty of Economics, Universitas Negeri Semarang, [email protected]),
4. Nabila Dewi Pramesti
(Faculty of Economics, Universitas Negeri Semarang, [email protected] )

Delegation of financial management authority to local governments through fiscal decentralization

policies is expected to improve environmental quality. The policy is expected to have an effect on
the handling of environmental problems in the regions. This study analyzes the influence of regional
government expenditure variables and aggregate economic output variables at the regional level,
on environmental quality. This study uses cross section data of 33 provinces in Indonesia, in the
period 2013-2018. Empirical studies were analyzed using panel data regression models. The results
show that government expenditure has a positive and significant effect on the environmental quality
index. The economic aggregate output variable has a positive and significant effect on the
environmental quality index in Indonesia. This means an increase in aggregate economic output that
indicates economic growth can improve environmental quality in Indonesia.

Keywords: Government expenditure, GRDB, environmental quality index, panel data

CSR AND TAX AGGRESSIVENESS: THE MODERATION ROLE OF RISK MANAGEMENT

1. Ain Hajawiyah
(Universitas Negeri Semarang, [email protected]),
2. Indah Fajarini Sri Wahyuningrum
(Universitas Negeri Semarang, [email protected]),
3. Niswah Baroroh
(Universitas Negeri Semarang, [email protected]),
4. Kiswanto
(Universitas Negeri Semarang, [email protected]),
5. Atta Putra Harjanto
(Universitas Negeri Semarang, [email protected])

This study aims to examine the effect of CSR towards tax aggressiveness of non-financial company
in Indonesia. This study also aims to examine the moderation role of risk management in the effect
of CSR towards tax aggressiveness. This study uses secondary data sourced from Indonesia Stock
Exchange (IDX) and firms’ website amounted to 399 firm-years covering 2013-2018. The data then
processed using balanced panel regression data with STATA 12 Software. The result shows that CSR
has negative effect towards tax aggressiveness. It means that company with greater CSR has lower
level tax aggressiveness. The result also shows that risk management do not moderate the effect of
SR towards tax aggressiveness. This study useful for industry in making CSR reporting and tax
aggressiveness strategy. This study also useful for tax authority in evaluating the risk of tax
aggressiveness through CSR reporting.

Keywords: CSR, Risk Management, Tax Aggressiveness

Book of Program ICE-BEES 2020 | Page 22 of 100

 AN INTEGRATIVE FRAMEWORK FOR CUSTOMER SWITCHING INTENTION

1. Widya Prananta
(Universitas Negeri Semarang, [email protected]),
2. Vitradesie Noekent
(Universitas Negeri Semarang, [email protected]),
3. Bayu Bagas Hapsoro
(Universitas Negeri Semarang, [email protected])

Due to escalated intensity of competition, retention of customers has become a major concern in
many service industries. Although researchers have investigated customer switching intention and
its influential factors, the complex structural mechanisms that lessen the likelihood of switching
intention in the field of higher education institution, have remained understudied. This paper
addresses the role of customer experience, customer satisfaction, and switching intention to green
products that are moderated by online information within a conceptual model for customer
switching intention. The sample are students who want to switch to green products in Universitas
Negeri Semarang as conservatory university. Data are collected through a questionnaire survey, and
moderated regression analysis modeling is used for data analysis. Empirical results confirm the
proposed model and hypotheses and show that (1) customer satisfaction is negatively associated
with switching intention; and (2) customer satisfaction is moderated by online information. The
findings of this research offer a unified view of the structural relationships that contribute to
increased green switching intention and provide more in-depth insights into the role of switching
supports in the higher-education context.

Keywords: customer experience, customer satisfaction, switching intention, online information,

green product, higher education institution.

Sensitivity Analysis of Vegetable Commodity Prices in Brebes Regency

1. Avi Budi Setiawan

(Universitas Negeri Semarang, [email protected]),
2. Sucihatiningsih Dian Wisika Prajanti
(Universitas Negeri Semarang, [email protected]),
3. Bayu Wiratama
(Universitas Negeri Semarang, [email protected]),
4. Fauzul Adzim
(Universitas Diponegoro, [email protected]),
5. Fafurida
(Universitas Negeri Semarang, [email protected])

Central Java Province occupies the second level for the area of paddy fields in the Province in
Indonesia. The regency that has the largest amount of vegetable production in central Java is Brebes
Regency, which reached 5,083,830.00 tons in 2018. However, the abundant amount of production has
made vegetable commodity prices unstable. The purpose of this study is 1) To find out how sensitive
the price of vegetable commodities is in Brebes Regency. (2) To find out what factors can influence
vegetable commodity prices in Brebes Regency. (2) To find out how to handle the sensitivity of
vegetable commodity prices in Brebes Regency. This research is a descriptive study using a
quantitative approach. This research was conducted in Brebes Regency, Central Java Province. The
data collected is primary data and secondary data. The population in this study were all farmers in
Brebes Regency. The study used a survey method with observation and sampling techniques of
farmers using the Simple Random Sampling method, where each farmer had the same opportunity
to be sampled. Data analysis method used in this study is Multiple Linear Regression with the
method of the rank of ordinary least squares or Ordinary Least Square (OLS) using Eviews 10. The
results that will be obtained in this study are how sensitive the price of vegetable commodities in
Brebes Regency is. factors that can affect the price of vegetable commodities in Brebes Regency and
how to handle the sensitivity of vegetable commodities in Brebes Regency.

Keywords: Price, Brebes Regency, Vegetables, Sensitivity

Book of Program ICE-BEES 2020 | Page 23 of 100

 "Simppel-Mas" Implementation as an Effort to Realize the Effectiveness and Efficiency of
Disbursement of Research and Community Service Funds

1. Ariyani Widyastuti
(Universitas Negeri Semarang, [email protected]),
2. Avi Budi Setiawan
(Universitas Negeri Semarang, [email protected]),
3. Prasetyo Ari Bowo
(Universitas Negeri Semarang, [email protected])

The Institute for Research and Community Service (LPPM) Semarang State University (UNNES)
is an academic implementing element that has a main task and function in the Field of Research
and Community Service. The mechanism for disbursing research and service funds is currently
considered to be less effective and efficient because it has to go through convoluted
administrative procedures that hamper the absorption of the budget. To overcome the existing
problems and in order to realize excellent service, "Simppel-Mas" (Management Information
System for Disbursement of Research Funds and Community Services) is the best solution or
innovation that can be taken to increase the effectiveness and efficiency of disbursement of
research and community service funds. Through this system the disbursement of dedication
research funds can be faster, more effective and efficient. This research aims to build a module
"SIMPPEL-Mas" on SIPP to realize effectiveness and efficiency in the mechanism of
disbursement of research funds and community service by utilizing information system-based
technology to support improved service quality. This type of research is research and
development (research and development). The steps in this research are (1) a preliminary study,
(2) planning and designing a product model, (3) Product testing and development. Data analysis
techniques used in this study include transcripts of field survey results, observations and
interviews, data reduction, analysis, data interpretation and triangulation. From the results of
data analysis, conclusions can be drawn.
Keywords: Efficiency, Effectiveness, Quality, Excellent Service, Innovation

Accounting Students Intention to Take Professional Certification: Study of Undergraduate

Accounting Students in Indonesia
1. Adi Firman Ramadhan
(Universitas DIponegoro, [email protected])

Competence and expertise for individuals in the professional world are essential and needed.
Therefore, professional certification is proof of someone's expertise. The intention of
accounting students in Indonesia in getting certified is an exciting thing to study. This study
aims to determine the factors that influence students' interest in taking professional
certification. The factors influencing student intention to take professional certification include
behavior, subjective norms, control of behavior carried out, self-confidence, and income
expectations. The respondents in this study were 254 accounting students from several
universities in Indonesia. This study found that behavioral variables, self-efficacy, and income
expectations significantly influence student interest in taking professional certification.
Meanwhile, subjective norms and perceived behavioral control have no significant effect on
students' intention in taking professional certification. This study did not distinguish the
respondents' gender in the analysis, which could have influenced the significance of the results.
Future research is expected to increase the number of respondents and include other variables
such as opportunities for advancement, prestige, and job security and stability as additional
independent variables.

Keywords: perception, accounting students, professional certification, intention, behavior,

subjective norms, behavioral control carried out, self-confidence, income expectations

Book of Program ICE-BEES 2020 | Page 24 of 100

RECEIPT ACCOUNTING SYSTEM EVALUATION OF ST. ALBERTUS GUNTURGENI REGIONAL CHURCH
1. Bernardus Eko Mulya Pradana
(Sanata Dharma University, Yogyakarta, [email protected]),
2. Ignatius Aryono Putranto
(Sanata Dharma University, Yogyakarta, [email protected])

The aim of this research was to evaluate the receipt accounting system of St. Albertus
Gunturgeni regional church in Yogyakarta. This regional church was in the coordination under
Hati Kudus Tuhan Yesus Parish of Ganjuran, Semarang Archdiocese. The data in this research
were collected using interview and documentation techniques. Then, the data were analyzed
using descriptive and comparative technique. The descriptive technique was used to describe
about the receipt accounting system in St. Albertus Gunturgeni regional church. The
comparative technique used to compare the receipt accounting system practice compared to
the theory. The result of this research shows that although some aspects of receipt accounting
system theory were done in St. Albertus Gunturgeni regional church, but there were still other
aspects of receipt accounting system theory that has not yet be done in St. Albertus Gunturgeni
regional church.

Keywords: accounting, archdiocese, church, revenue, system

The Role of Family Ownership, Women in Top Management, and Independent Commissioners
on Capital Structure: Evidence from Indonesia
1. Dhoni Arista Harjani
(Universitas Sebelas Maret, [email protected]),
2. Djuminah
(Universitas Sebelas Maret, [email protected])

Abstract Funding is an important component in the survival of a company. Making a company's

debt policy is not very easy because there are many parties who have different interests so that
decision making will not be separated from agency conflicts. We expand the literature by
examining the involvement of family ownership, the presence of women in top management,
and independent commissioners in determining capital structure in the context in Indonesia.
The purpose of this study was to examine the effect of family ownership, family CEO, female
directors, female commissioners and independent commissioners on capital structure. In
addition this study added two control variables namely company age and company size. This
study uses secondary data and panel data analysis, namely 336 non-financial public companies
in Indonesia during the 2012-2016 period and the method of analysis used is multiple linear
regression. The data processing in this study uses Eviews 8. This study confirms the positive
effect of family ownership and independent commissioners on capital structure. Family CEO
and female commissioner have a negative effect on capital structure, while female directors
have no significant effect on capital structure. Our results reveal that family ownership with
family involvement in the board of directors will have a different effect which if a family
member enters the board of directors then the debt policy will tend to decrease when
compared to just having capital ownership.

Keywords: Family Ownership, Women's Directors, Women's Commissioners, Independent

Commissioners, Capital Structure.

Book of Program ICE-BEES 2020 | Page 25 of 100

 HOW GREEN SPACE LEARNING IMPROVE STUDENT PERFORMANCE?

1. Ismiyati
(Universitas Negeri Semarang, [email protected]),
2. Bestari Dwi Handayani
(Universitas Negeri Semarang, [email protected]),
3. Suparno
(Jakarta State University, [email protected]),
4. Marimin
(Universitas Negeri Semarang, [email protected]),
5. Mar’atus Sholikah
(Yogyakarta State University, [email protected])

The consequence of the Corona Virus pandemic (COVID-19) in terms of education is that
students are required to do home learning. This regulation increasingly affects student
performance due to mental health problems and increased stress levels. Green space learning
(GSL) can be an alternative solution to reduce stress levels and improve student performance.
The purpose of this study was to illustrate the importance of green space as an online learning
medium to maximize the learning process to be more conducive and effective. A qualitative
approach was used in this study. The subjects of this study were students in higher education
institutions that using green space as their learning media. Data collection techniques were
conducted by using interview techniques. Data were analyzed using the interactive model of
Miles and Huberman. The findings showed that green space learning can improve student
performance due to increased student concentration when attending online learning that
provides green learning space. Thus, green space learning has an influence on student behavior
and learning performance. This study is limited to the use of green space in the implementation
of online learning in higher education. Therefore it is hoped that this research can contribute
to further research that needs to test the application of green space learning at all levels of
education.

Keywords: Green space learning, environtment, student performance, stress level, learning
media

IMPACT OF COVID-19 TO HALAL TOURISM IN TURBULENCE ECONOMY ON H THEORY

1. Roikhan MA
(State Islamic University Jakarta, [email protected])

This study aims to discourse between the sharia sector and the economic sector and the
pandemic Covid-19 phenomena and how Islamic religion rooted in Allah SWT can be merged in
it by one faith in Islam, namely shalat. The research was carried out using a qualitative
descriptive approach which collects data on field notes, personal documentation and other
official records which will be used as proof provided. This work is focused on the philosophy of
Hahslm by epistemology in the kaffah Islamic Financial Relationship and in accordance with
what is related to the Qur'an, which is "silmi kaffah." The word "silmi" is a derivative of the lam
mim letter sin. Linked to sin, mim kaffah, is the entire structure that the Islam will understand
on earth is required. It requires a kaffah system to cover three principal things: God, nature and
worship. The aim of this study is to address three key issues suggested by including variables
on sharia tourism, culture, Covid-19 and how general field relations can be related in an Islamic
context to the principle of Hahslm and shalat.

Keywords: Hahslm, Shalat, Tourism, Economics, Covid-19

Book of Program ICE-BEES 2020 | Page 26 of 100

 Which Mode of Transport Will Commuter Chose?
1. Clint Gunawijaya
(School of Business and Management, Institut Teknologi Bandung, Indonesia, [email protected]),
2. Shimaditya Nuraeni
(School of Business and Management, Institut Teknologi Bandung, Indonesia, [email protected])

Numerous study investigates the connection between travel and satisfaction with focus on
travel characteristics (e.g., travel mode choice, travel time, environment, etc.) but little has
explored the impact of future preference on mode choice specifically. Conducting a research in
the most congested city in Indonesia, this research aimed to investigate the relationship
between commuter (active traveler) and their future mode choice. Using a panel survey to
approximately 200 respondents across various mode of transport (public transportation, ride-
hailing service, private vehicle, or walking), this research showed a significant correlation
between satisfaction and mode of choice. The result expected to provide an input for the
government about commuters’ behavior in Bandung Metropolitan Area and paved the way to a
more effective strategy to reduce congestion.

Keywords: commuter satisfaction, mode choice, travel behavior, PLS-SEM, and Bandung

THE EFFECT OF CORPORATE SOCIAL PERFORMANCE (CFP) ON CORPORATE FINANCIAL

PERFORMANCE (CFP) IN SOE AND NON-SOE COMPANIES IN INDONESIA 2013-2017
1. Mhd. Fadiel Sinaga
(Universitas Indonesia, [email protected])

This paper explains the relationship between CSP and CFP in State-Owned Enterprise (SOE) and
non-SOE companies in Indonesia. The issue of CSR in developing countries is still left behind
compared to developed countries in Europe and America. Previous research has shown how
CSP cam effect CFP is quite positive. the extent of the influence of CSR on financial performance
will be measured using regression analysis. Besides, it will be seen the influence of the
government in market competition, especially regarding SOE companies. The results show that
CSP has a weak influence on the company's financial performance in all samples. In the case of
Indonesia, state ownership does not influence the effect of CSP on CFP. CSP has a positive and
significant effect on the competitive industry group, whereas industry which tends to be
concentrated CSP has no significant effect on CFP.

Keywords: Corporate Social Performance, Corporate Financial Performance, State-Owned

Enterprise, Market Competition

Book of Program ICE-BEES 2020 | Page 27 of 100

 EXPLORING DIGITAL SERVICES REVENUE STREAM OF A TELECOMMUNICATION COMPANY (CASE
STUDY TELKOMSEL WEST JAVA)
1. Indra Haryo Dewanto
(Institut Teknologi Bandung, [email protected]),
2. Shimaditya Nuraeni
(Institut Teknologi Bandung, [email protected])

Switching to digital service is necessary for the telecommunication industry, as the revenue
from legacy business (consisted of voice and SMS services) is facing a downfall. Becoming the
largest telecommunication industry in Indonesia, Telkomsel is facing a similar situation. Using
secondary data of the last two years of the company, this paper aimed to explore relevant
evidence of the digital service revenue. Number of subscribers, number of transactions, average
revenue per user (ARPU), and number of transactions per subscribers are used as variables in
the analysis. The result showed that digital services have significant growth and contributes the
most. Games as sub-division of digital service show the highest potential of the revenue and
several strategies related to these potential revenues are developed further.

Keywords: digital services, games, revenue, subscribers, and telecommunication industry

PERCEPTION ON TRUST, TAX KNOWLEDGE AND TAX COMPLIANCE BEHAVIOR IN INDONESIA

1. Jeni Susyanti
(Universitas Islam Malang, [email protected])

Abstract Micro, small and medium (MSMEs) businesses in Indonesia have a very large and
crucial contribution to our economy at a macro level. Unfortunately, there is low-income tax
receipt from MSME sectors. his study examined the effect of taxation knowledge and
understanding toward tax compliance among MSMEs owners. The quantitative method was
used in analyzing the data collected. The sample size for the research was 200, with all MSME
owners responded through the questionnaire distributed. This study concluded that there is a
positive effect between trust, taxation knowledge toward tax compliance. It means that an
increase in trust and tax knowledge level can lead to an increase of tax compliance level.
Although this study succeeded to prove the effect between variables, the results of secondary
data indicate that many MSME owners are still confused in implementing tax regulations, PP-
23/2018, PMK 44/2020.

Keywords: : Tax Compliance, Trust, Tax Knowledge, MSME

Book of Program ICE-BEES 2020 | Page 28 of 100

 FEASIBILITY ANALYSIS OF ETAWA CROSSBRED GOAT AGRIBUSINESS IN JAMBU SUBDISTRICT
SEMARANG REGENCY
1. Migie Handayani
(Diponegoro University, [email protected]),
2. Kustopo Budiraharjo
(Diponegoro University, [email protected]),
3. Hery Setiyawan
(Diponegoro University, [email protected]),
4. W.D. Prastiwi
(Diponegoro University, [email protected])

Agribusiness of Etawa crossbred goat is a business activity related to livestock farming. This
research aims to determine the income and feasibility of Etawa crossbred goat farming in
Jambu Subdistrict, Semarang Regency. The research methode used quantitative descriptive
methods. Determination of the location of the research was conducted purposively and
respondents were taken by census on the members of the KTT Manunggal 4 in Jambu Subdistrict
as many as 40 people. Data analysis using income analysis, as well as for feasibility is the R/C
ratio and profitability. The results showed the average income was Rp 8,223,058.52/yr. The
average R/C ratio value is 1.44 and the average profitability value is 44.20%, so that the Etawa
crossbred goat business is feasible to be cultivated.

Keywords: Etawa crossbred goat, feasibility, income

FACTORS AFFECTING THE QUALITY OF INFORMATION TECHNOLOGY AUDIT

1. Atta Putra Harjanto
(Universitas Negeri Semarang, [email protected]),
2. Asrori
(Universitas Negeri Semarang, [email protected]),
3. Kiswanto
(Universitas Negeri Semarang, [email protected]),
4. Ain Hajawiyah
(Universitas Negeri Semarang, [email protected]),
5. Hanifa Humanisa
(Universitas Negeri Semarang, [email protected])

This study aims to examine the factors that influence the quality of information technology
audits. This study uses primary data sourced from questionnaires and sent to respondents,
namely auditors of Public Accounting Firm in Semarang City. Then the data is processed using
multiple regression data with SPSS devices. The results showed that the auditor's competence
and independence have a positive effect on the quality of information technology audits. This
shows that good competency is needed by auditors in information technology audits. This
research is beneficial for practitioners and academics in developing the field of auditing
science. This research is also useful for the government in terms of supervision of information
technology audits.

Keywords: Competence, Independence, Audit Quality, Information Technology

Book of Program ICE-BEES 2020 | Page 29 of 100

 The Role of Islamic Economic Literation and Religiosity in Increasing Environmental
Awareness; Case Study Islamic Economic Community in Indonesia
1. Ubaedul Mustofa
(Universitas Negeri Semarang, [email protected]),
2. Ahmad Sehabuddin
(Universitas Negeri Semarang , [email protected])

The effect of current economic and development activities is the emergence of environmental
problems. These environmental problems have become global issues because they occur all
over the world, including Indonesia. Based on Environmental Performance Index (EPI) report in
2018, Indonesia is only ranked 133 out of 180 countries in the world that are listed in the index.
Indonesia is far behind other ASEAN countries such as Singapore, Brunei Darussalam, Vietnam
and Malaysia. This research tries to provide alternative efforts to increase community
environmental awareness through the approach of Islamic economic normativism and
religiosity. Type of this research is quantitative research with the research variables are Islamic
Economic Literacy, Islamic Religiosity, Attitudes of Environmental Awareness and Behavior
Intention of Environmental Awareness. This research was conducted on the Islamic Economic
Community/Masyarakat Ekonomi Syariah (MES) in Indonesia with a total 207 samples. Data
analysis uses the Partial Least Square (PLS) technique using the WarpPLS 7.0 data analysis tool.
The results showed that the literacy of Islamic economics and Islamic religiosity both directly
and indirectly was able to influence the level of community’s environment awareness. The
theoretical implication of the results of this research is that economic normativism and
religious norms can increase environmental awareness. It also reinforces the concept of a
balance between economic activity and nature/environment sustainability that has been
taught in Islamic economic normativism. While the practical implications of this research can
be a basic consideration for stakeholders to continue to hold Islamic economic education
programs and increase religiosity as an effort to solve environmental problems that occur at
this time.

Keywords: Islamic Economic Literacy, Islamic Religiosity, Environment Awareness, Attitudes of

Environment Awareness, Behavior Intention of Environment Awareness

CHARACTER EDUCATION AND CULTURE BUILDING MORALS ARE POSITIVE AT SCHOOL

1. Yudin Citriadin
(UIN Mataram, [email protected])

Character development at this time is one of the strong concerns of the government, must be
welcomed and formulated systematic and comprehensive steps. The character education
process will involve various aspects of student development, such as cognitive, conative,
affective, and psychomotor as a whole in the context of cultural life. Qualitative approach was
used in this study. Sample research is high school students in West Lombok. Data collection
techniques using participatory interviews. Data analysis with interactive models: data
collection, data display, data condensation, conclusions. The results (1) character education
needs to be exemplary, respectful, and responsible in real behavior in authentic life settings;
(2) it becomes a holistic moral movement; (3) building a moral culture in schools: (a) moral and
academic leadership of the principal; (b) School discipline; (c) involving students in schools; (d)
The moral atmosphere of mutual respect, justice and cooperation. The impact of research
results is students will have good attitude and emotional intelligence

Keywords: education character, building Morals

Book of Program ICE-BEES 2020 | Page 30 of 100

 ACADEMIC PERFORMANCE REVIEWED FROM EFFECT STUDENT BURNOUTS AND ACCOUNTING
STUDENTS ENVIRONMENT
1. Dudung Ma'ruf Nuris
(Universitas Negeri Malang, [email protected])

Effect of student outages and family environment on student academic performance. This research was
conducted based on the phenomenon of academic performance in students that is not optimal caused by the
two most dominant factors that influence it, namely the effects of student fatigue and the family environment
of students. The effects of student fatigue cause students to feel tired, apathetic and cynical about academic
activities that lead to personal improvement. The family environment has social relations that can affect the
growth and development of children, if the family environment can cause problems, such as increasing
children's learning achievement. This type of research is quantitative explanatory. The population in this study
amounted to 144 students of class XI Accounting and Financial Institution Program in SMK 1 Boyolangu
Tulungagung. The research sample of 103 students. Determination of sample members using proportional
random sampling technique. Data collection tools use questionnaires and settings. Data analysis techniques
used descriptive analysis and multiple linear regression analysis. Descriptive analysis results obtained by the
average student burnout students were in the very high category with a percentage of 31.08%, and the average
family environment of students in the doubtful or neutral category with a contribution of 50.49%. The results
of multiple linear analysis showed that the variable influence of student burnout had a significant negative
effect on student accreditation performance with a coefficient value of -0,641, meaning that the lower the
burnout effect of students on students, the higher the accreditation performance supported by these students.
Then the Family Environment variable shows a significant positive effect on student performance with a
coefficient value of 0.444, which means a better family environment for students, the higher the accreditation
performance achieved by these students. Based on the results of research, advice for students is to improve
academic performance, students need to support for learning activities and students must have a strong
determination to increase motivation to learn in themselves, as well as using as needed. Suggestions for
parents of students are to improve academic performance in children, parents need to increase attention to
children's learning, so that attention can make learning good and conducive.

Keywords: academic performance, student burnout, family environment, SMK 1 Boyolangu, Accounting Class

Building Student Awareness and Influence on Sustainable Campus Culture: Study at the
Faculty of Economics UNNES
1. Khasan Setiaji
(Uiversitas Negeri Semarang, [email protected]),
2. Hana Netti Purasani
(Uiversitas Negeri Semarang, [email protected]),
3. Nina Farliana
(Uiversitas Negeri Semarang, [email protected])

The vision of the Faculty of Economics Universitas Negeri Semarang (UNNES) with a conservation
perspective is a form of sustainable campus. Higher education plays an important role in handling
the process of transmitting sustainability. The role is in creating and maintaining a culture of
sustainability among members involved in higher education. Sustainable culture is defined as a
culture where individuals are aware of environmental (social / economic) challenges, behave in a
sustainable manner and are committed to a sustainable lifestyle both now and in the future. To
achieve the ideal conditions of higher education, a process of reflecting on the actions of
organizations and members of the organization is needed which remains within the limits of the
current system. The purpose of this research is to measure the awareness and culture of sustainable
faculties in Faculty of Economics students. The results of the research show that incentives seek
environmental awareness drivers which will ultimately shape a sustainable campus culture among
students of the Faculty of Economics UNNES.

Keywords: Education, Incentive, Awareness, Culture, Sustainable Campus

Book of Program ICE-BEES 2020 | Page 31 of 100

MODELING ENVIRONMENTAL LITERACY OF YOUNG ENTREPRENEURS IN CENTRAL JAVA: STUDY OF
ECO FRIENDLY PACKAGING ON SMEs PRODUCT
1. Muhammad Feriady
(Universitas Negeri Semarang, [email protected]),
2. Kusumantoro
(Universitas Negeri Semarang, [email protected] ),
3. Nina Farliana
(Universitas Negeri Semarang, [email protected]),
4. Aryan Eka Prasetya Nugraha
(Universtias PGRI Semarang, [email protected]),
5. Lina Rifda Naufalin
(Universitas Jendral Soedirman, [email protected])

The purpose of this study was to determine the relationship of environmental literacy with eco friendly
packaging of young entrepreneurs product in Central Java, Indonesia. Structural Equation Modeling (SEM) used
to determine the relationship of environmental literacy construct with the empirical model. Furthermore, this
study investigate the determinations of environmental knowledge, environmental responsibility and
environmental attitude toward eco friendly packaging. A total of 421 young entrepreneurs responded to an
environmental literacy survey. The result of this study found that the model in this research can be accepted
with Goodness of Fit condition. This result indicates that the model designed in this study is an ideal model for
this research. Furthermore, this research found a significant influence between environmental knowledge,
environmental responsibility and environmental attitude toward eco friendly packaging. Insignificant
relationship occurs between environmental responsibility to environmental attitude, this is possible because
the indicators used are still not optimal. it is hoped that in future studies it can correct errors in taking
indicators on environmental responsibility. Overall this research answers research questions to what extent
the role of environmental education in eco friendly packaging is carried out by young entrepreneurs in
Indonesia.

Keywords: Eco Friendly Packaging, Environmental Literacy, Environmental Responsibility, Environmental

Knowledge

The Determinants of the Quality of Environment in Indonesia: Does Education Matter?

1. Andryan Setyadharma
(Universitas Negeri Semarang, [email protected]),
2. Prasetyo Ari Bowo
(Universitas Negeri Semarang, [email protected]),
3. Deky Aji Suseno
(Universitas Negeri Semarang, [email protected])

The concern on climate change has become one of the most interesting public topics. Vast body of
economic literature have tried to verify the possible factors that may cause environmental
degradation and it is suggested that education is one of the crucial instruments for the protection
of the environment as well as sustainable development. Human capital theory suggests that people
with higher education level may earn higher income and in the end the demand for a higher
environmental quality increases with higher income. The objective of this study is to examine the
effect of education on the quality of environment in Indonesia. This study also employs three
socioeconomic variables, i.e. unemployment rate, percentage of slum areas and income inequality,
that may cause environmental quality in Indonesia. This study uses data panel regression method
from 33 provinces in Indonesia during 2012 to 2018. The result shows that higher education level
resulting in higher quality of environment in Indonesia. Furthermore, one of the finding suggests
that the efforts to reduce income inequality resulting in lower environmental degradation in
Indonesia. This study suggests that it is important for the Government of Indonesia to increase the
education level of the society to improve quality of the environment and achieve sustainable
development in Indonesia.

Keywords: Education, Quality of Environment, Data Panel Regression

Book of Program ICE-BEES 2020 | Page 32 of 100

 DOES GREEN SPACE SIGNIFY ON STUDENTS’ ACADEMIC ACHIEVEMENT AND PRO-
ENVIRONMENTAL BEHAVIOR?
1. Tusyanah Tusyanah
(Universitas Negeri Semarang, [email protected]),
2. Edy Suryanto
(Universitas Negeri Semarang, [email protected]),
3. Rizka Andriyati
(Universitas Negeri Semarang, [email protected]),
4. Siska Elizah
(Universitas Negeri Semarang, [email protected])

Green space becomes the main awareness of higher educational institutions since it is expected to create better
atmosphere to study. The purpose of this study was to examine the effects of students’ perception on green
space on their academic achievement and pro-environmental behavior. It was a quantitative study. The
population of the research was all 6th and 8th semester of the Economics Education, UNNES. They were 705
students as the population and 256 students as the samples. The data were collected by distributing the
questionnaires. After the questionnaire was tested for its validity and reliability, then they were analyzed with
SPSS version 21. The results showed that students’ perception on Green space (X) had a positive but not
significant effect on student academic achievement (Y1). It can be seen from the X coefficient was 0.054 and the
sig value count was 0.594. It means that students' perception of green space did not significantly influence their
achievement. Furthermore Perception on Green space (X) has a positive and significant effect on pro-
environmental behavior (Y2). It can be seen from the X coefficient was 2.746 with the sig value count was 0.000.
It can be concluded that: 1) Perception on Green space (X) has a positive but not significant effect on student
academic achievement (Y1); 2) Perception on Green space (X) has positive and significant effect on pro-
environmental behavior (Y2). Therefore it is recommended for Educational institutions to be concerned not
only on green space, but also to pay attention to other factors.

Keywords: Students’ Perception, Green Space, Student Achievement, Pro-Environmental Behavior

THE FIVE REPORTING BOTTOM LINES WITHIN IMPLEMENTATION OF INFORMATION SYSTEMS FOR
HIGHER EDUCATION INSTITUTIONS: A VOLUNTARY INITIATIVE
1. Syaiful Hifni
(University of Lambung Mangkurat, [email protected]),
2. Akhmad Sayudi
(University of Lambung Mangkurat, [email protected]),
3. Atma Hayat
(University of Lambung Mangkurat, [email protected]),
4. Rano Wijaya
(University of Lambung Mangkurat, [email protected])

The purpose of this study is to implement the 5 reporting bottom lines within a 5-STAR reporting index criteria,
for Higher education institutions information systems, as a rational manner undertake from various voluntary
initiative in global reporting. This research used explanatory method, with independent variables,consist of,
the implementation of information technology, information output identification, the appropriateness of
characteristic of management, intervening variable, the effectiveness of activity performance measurement
system, and dependent variable, the performance achievement of organizational objectives. Research
respodents are management and members of the organization from government and private Higher education
institutions in South Kalimantan Province, as end- user of computing, amounted of 122 (one hundred twenty
two). The results of research showed, both of the first and the second from the structural relationships, namely,
the effectiveness of the activity performance measurement system, and the performance achievement of
organizational objectives, were determined by influence of direct and indirectly of independent variables.
Fulfillment the five bottom lines, within a 5- STAR reporting index criteria, can support the quality of information
systems, for management governance in accountability, as well as for transparency in performance by
information signaling from internal to external stakeholders of the organization, that in line with
internationalisation of Higher Education Institutions. To enhance the best practice within reporting, this
voluntary initiative was needed, along with global developments and the internationalization of higher
education.

Keywords: Five reporting bottom lines, 5- STAR reporting index, Higher education information systems,
Performance measurement systems, Performance

Book of Program ICE-BEES 2020 | Page 33 of 100

A Systematic Literature Review of the Antecedents and Consequences of Relationship Quality
in Online Activity Context
1. Ardy Wibowo
(Collage of Management, National Kaohsiung University of Science and Technology, [email protected]),
2. Hsin-Yeh Tsai
(Department of Business Administration, Shu-Te University, [email protected]),
3. Yu-Ping Lee
(Department of Business Administration, Shu-Te University, [email protected]),
4. Shih-Chih Chen
(Department of Information Management, National Kaohsiung University of Science and Technology, [email protected])

Relationship quality is widely practiced across many business and marketing research. In the
online activity context, relationship quality is an important thing to maintain the relationship
between the customer and service provider because of the lack of face-to-face interaction,
uncertainty, and intangibility. Understanding what is the antecedents and consequences that
conceptualize into relationship quality construct can guide the researcher to design an
analytical framework or model to achieve high-quality research paper in the future. This study
reviewed 21 studies in the recent 10 years and find out 29 antecedents and 12 consequences of
relationship quality that exhibits significant relationships. Finally, the article concluded the
conclusions and future research direction.

Keywords: Relationship Quality, Online Activity, Antecedents and Consequences.

THE EFFECT OF PRICE, PHYSICAL EVIDENCE AND WORD OF MOUTH ON CUSTOMER SATISFACTION
AND ITS IMPACT TO REPURCHASE INTENTION IN FITNESS CENTER AT DKI JAKARTA
1. Estee Andre Zella
(Universitas Negeri Jakarta, [email protected])

This study analyzes the effect of price, physical evidence and word of mouth on repurchases
with customer satisfaction as an intervening variable at the Fitness Center in DKI Jakarta. The
sample in this study was 230 respondents and analyzed using Structural Equation Modeling
(SEM). From the results of the study note that the price has a positive effect on customer
satisfaction, physical evidence has a positive effect on customer satisfaction, word of mouth
has a positive effect on customer satisfaction. Price has a positive effect on repeat purchases.
Physical evidence has a positive effect on repurchases. Word of mouth has a positive effect on
repeat purchases. Customer satisfaction has a positive effect on repeat purchases. Price has a
positive effect on repurchase with customer satisfaction as an intervening variable. Physical
evidence has a positive effect on repurchase with customer satisfaction as an intervening
variable. Word of mouth has a positive effect on repeat purchases with customer satisfaction
as an intervening variable.

Keywords: Price, physical evidence, word of mouth, customer satisfaction and repurchase
intention

Book of Program ICE-BEES 2020 | Page 34 of 100

 DETERMINANT ANALYSIS OF FINANCIAL TECHNOLOGY (FINTECH) DEVELOPMENT IN ASEAN-4
COUNTRIES
1. Aris Setiawan
(Universitas Negeri Jakarta , [email protected])

Financial Technology (FinTech) has developed recently in both developed and developing countries.
The main factor of the emergence of a FinTech company in a country has not been determined,
whether it is technological, economic, or caused by other factors. The research has the objective to
determine the factors of the emergence of FinTech companies and the development of FinTech in
ASEAN-4 countries, i.e. the developing countries or middle income size groups. The ASEAN-4
countries include Indonesia, Malaysia, Thailand, the Philippines, and Vietnam. These factors are
categorized into economic factor, consisting of macroeconomic, access to finance, and conditions
of commercial banks; technological and internet factors, consisting of internet usage, technological
readiness, and innovation; and population factor, consisting of population and human development.
The data for the research are secondary data for all variables from reliable sources, such as FinTech
Singapore, World Bank’s, World Economic Forum (WEF), United Nations Development Program
(UNDP), etc. Data analysis uses Structural Equation Modeling (SEM) - Partial Least Square (PLS),
processed with Warp PLS SEM 5.0 software. As the research uses secondary data, the evaluation
model used is the inner model or structural model. The hypotheses in this study were 8 hypotheses.
The results revealed that macroeconomic, commercial banks, internet usage, technological
readiness, population and human development had a positive effect, while access to finance had a
negative effect on the development of FinTech. And the level of innovation does not affect the
development of FinTech.

Keywords: Financial Technology, FinTech, Finance Development, Internet, ASEAN

SOCIO-ECONOMIC CONDITIONS OF FARMERS AND SMEs AFTER THE DEVELOPMENT OF TOLL

ROADS IN SALATIGA CITY
1. Satsya Yoga Baswara
(Universitas Negeri Semarang, [email protected]),
2. Agung Yulianto
(Universitas Negeri Semarang, [email protected] ),
3. Ferlia Galuh Fitriana
(Universitas Negeri Semarang, [email protected]),
4. Heru Junarto
(Universitas Negeri Semarang, [email protected])

SOCIO-ECONOMIC CONDITIONS OF FARMERS AND SMEs AFTER THE DEVELOPMENT OF TOLL ROADS IN
SALATIGA CITY Grace Natalia M,S.E,M.Si 1, Prof.Dr.Etty Soesilowati,M.Si 2*, Yozi Aulia Rahman,S.E,M.Sc3
[email protected] 2 [email protected] 3 [email protected]
Abstract In Central Java, one of the factors supporting regional economic growth in terms of regional
facilities and infrastructure is the toll road facility. The Trans Java Toll Road is a network that
connects cities on the island of Java. This toll road connects the two largest cities in Indonesia,
namely Jakarta and Surabaya. Salatiga is one of the areas traversed by the Trans Java Toll Road. The
± 1,000 km trans-Java toll road continues the existing toll roads, such as Merak - Cikampek, Jakarta
- Bandung, Semarang - Bawen and Surabaya - Pandaan. However, despite the positive impacts, the
Trans-Java toll road also has a negative impact on some local communities. Therefore the objectives
to be achieved in this study are (1) To find out the socio-economic condition of farmers after the
construction of the Trans Java Toll Road in Salatiga. (2) Knowing the socio-economic conditions of
MSMEs after the construction of the Trans Java Toll Road in Salatiga. This study uses qualitative and
quantitative data from 30 key respondents.

Keywords: XBRL,Non professional investor,Financial Statement,Social Influence,Effort Expectancy

Book of Program ICE-BEES 2020 | Page 35 of 100

 SOCIO-ECONOMIC CONDITIONS OF FARMERS AND SMEs AFTER THE DEVELOPMENT OF TOLL
ROADS IN SALATIGA CITY
1. Grace Natalia Marpaung,S.E,M.Si
(FE UNNES, [email protected]),
2. Prof.Dr.Etty Soesilowati,M.Si
(FE UNNES, [email protected]),
3. Yozi Aulia Rahman,S.E,M.Sc
(FE UNNES, [email protected])

SOCIO-ECONOMIC CONDITIONS OF FARMERS AND SMEs AFTER THE DEVELOPMENT OF TOLL ROADS
IN SALATIGA CITY Grace Natalia M,S.E,M.Si 1, Prof.Dr.Etty Soesilowati,M.Si 2*, Yozi Aulia
Rahman,S.E,M.Sc3 [email protected] 2 [email protected] 3
[email protected] Abstract In Central Java, one of the factors supporting regional
economic growth in terms of regional facilities and infrastructure is the toll road facility. The
Trans Java Toll Road is a network that connects cities on the island of Java. This toll road
connects the two largest cities in Indonesia, namely Jakarta and Surabaya. Salatiga is one of
the areas traversed by the Trans Java Toll Road. The ± 1,000 km trans-Java toll road continues
the existing toll roads, such as Merak - Cikampek, Jakarta - Bandung, Semarang - Bawen and
Surabaya - Pandaan. However, despite the positive impacts, the Trans-Java toll road also has a
negative impact on some local communities. Therefore the objectives to be achieved in this
study are (1) To find out the socio-economic condition of farmers after the construction of the
Trans Java Toll Road in Salatiga. (2) Knowing the socio-economic conditions of MSMEs after the
construction of the Trans Java Toll Road in Salatiga. This study uses qualitative and quantitative
data from 30 key respondents.

Keywords: Development, Toll Road, Socio-Economy, Farmers, SMEs

An Exploratory Factor Analysis of Financial Behaviour: Evidence from Households in Indonesia

1. Sri Zulaihati
(Universitas Negeri Jakarta, [email protected]),
2. Umi Widyastuti
(Universitas Negeri Jakarta, [email protected])

This study aims to determine the factors of financial behavior in households. This study used
229 samples collected with convenience sampling technique. Financial behavior was measured
using 21 indicators. Based on factor analysis, five factors of financial behavior are formed, and
these factors are labeled as follows: the first factor is long-term planning, the second factor is
short-term planning, the third factor is saving behavior, the fourth factor is the use of financial
advisers, and the latest factor is undesirable behavior.

Keywords: long-term budgeting, short-term budgeting, saving behaviour, using financial

adviser, undesirable behaviour

Book of Program ICE-BEES 2020 | Page 36 of 100

 LEADERSHIP STYLE FOR MILLENNIAL GENERATION EMPLOYEES
1. Christian Wiradendi Wolor
(Universitas Negeri Jakarta, [email protected]),
2. Solkihah
(Universitas Negeri Jakarta, [email protected]),
3. Nadya Fadillah F
(Universitas Negeri Jakarta, [email protected])

At present, the employees of the company have started to shift from the old generation to the
millennial generation who have very different styles and characteristics compared to the
previous generation who have the nature to care only about themselves but are very reliable
in terms of technology. Companies must adapt quickly and apply appropriate leadership style
techniques to achieve optimal company performance in the midst of dominating millennial
generation employees. This article aims to identify effective leadership styles in dealing with
millennial generation employees by considering the five current leadership theories in the
context of workforce change. This study uses a systematic review. Next, it explores the strengths
and weaknesses of the five leadership styles for millennial employees to understand the
leadership styles that are appropriate for the millennial generation. The conclusion shows that
a combination of the five leadership style approaches is needed to accommodate millennial
characteristics that differ from previous generations under the name of a civilized innovation
leadership approach.

Keywords: Leadership, Millennial, Generation, Organization, Performance

THE EFFECT OF SELF EFFICACY ON GREEN CONSUMPTION BEHAVIOR IN HIGHER EDUCATION:

MEDIATION EFFECTS OF LEARNING QUALITY AND ORGANIZATIONAL SUPPORT
1. Nina Farliana
(Universitas Negeri Semarang, [email protected]),
2. Khasan Setiaji
(Universitas Negeri Semarang, [email protected]),
3. Muhammad Feriady
(Universitas Negeri Semarang, [email protected])

The aims of this study is to analyze the effect and explore conceptual model of economic
learning based conservation and university support on green consumption behavior, with self-
efficacy of purchasing environmentally friendly products as a mediating variable. The research
method uses quantitative approach with associative design clause. Research location on
Universitas Negeri Semarang campus. The population of research was all active students of
Universitas Negeri Semarang. Sample of this study were 220 respondents. Data analysis
techniques using Structural Equation Modeling (SEM) with WarPLS 5.0 program. The results of
study showed that the learning quality has positive and significant effect on green consumption
behavior, but did not affect on self efficacy. While organizational support affects on green
consumption behavior and also affects on self efficacy. Self efficacy has positive and significant
effect on green consumption behavior. The self efficacy hypothesis mediating effect of
organizational support on green consumption behavior is accepted. The self efficacy hypothesis
mediating effect of learning quality on green consumption behavior is rejected. The findings of
this study are not fulfilling indicators of self-efficacy in purchasing environmentally friendly
products where respondents still have difficulty getting environmentally friendly products that
are safe for consumption around the campus environment as well as substitutes for
environmentally friendly products that are difficult to find in the market.

Keywords: Learning Quality, Organizational Support, Self Efficacy, Green Consumption Behavior

Book of Program ICE-BEES 2020 | Page 37 of 100

 The Impact of Technological and Knowledge Development on the Investment Interests of
Jakarta Millennial Generation in Sharia Capital Market
1. Afidah Nur Aslamah
(State University of Jakarta, [email protected])

Indonesia, which is currently being faced with demographic bonuses, has considerable
opportunities in increasing economic growth especially through the development of the financial
sector, one of which is the capital market. The increase in investors in the capital market is currently
dominated by millennial generation with a percentage of 39.72% (KSEI, 2018). This figure jumped
significantly from the previous year which was 28% or around 1.1 million in 2017. Likewise on the
sharia capital market, there was an increase of 92% from 23,207 investors in 2017, to 44,536 as of the
end of 2018. This study aims to analyze the effect technological advances and capital market
knowledge towards millennial generation investment interests in the Islamic capital market. The
sample of this research is millennial generation with age range of 19-30 years in the Jakarta area.
The sample selection technique in this study used a random sampling technique. This study uses
primary data collected through questionnaires and has a nominal form and then converted to
quantitative data in the form of intervals. Investment interest variable is a dependent variable in
research. While technological advances and knowledge are independent variables in research.
Research data processing using multiple regression methods through SPSS software. The results of
this study are expected to be an evaluation for the government to develop an effective strategy in
developing the sharia capital market.

Keywords: investment interest, millennial generation, sharia capital market

ARE MSMEs STILL INTERESTING TO BUSINESSES?

1. S Martono
(Universitas Negeri Semarang, [email protected]),
2. Arief Yulianto
(Universitas Negeri Semarang, [email protected]),
3. Siti Ridloah
(Universitas Negeri Semarang, [email protected]),
4. Lennora Putit
(Universiti Teknologi Mara, [email protected])

The purpose of this study is to describe Year on Year (YoY) about (a) the number of MSME business
units (b) the number of MSME workforce (c) the total number of MSME exports in the period of 2010-
2018. Secondary data used in this study came from the Ministry of Cooperatives and SMEs in the
period 2010-2018 with interval scale and pooled data. The results of the study were in the period of
2010-2018 (a) the number of MSMEs increased by 21.06% (b) the number of large businesses
increased by 18.70% (c) the proportion of the number of MSMEs compared to large businesses
increased from 99.9911% to 99.9914%. (d) the average number of workers in MSMEs does not change
the change in the amount of 2 people in each MSME (e) the average number of workers in large
businesses has increased from 576 people to 652 people (f) the ability to absorb labor at MSMEs has
increased from 316 to 357 times greater than large businesses. (g) the number of MSME exports
increased by 36.6% (h) the number of exports of large businesses decreased (i) the ratio of the
number of MSME exports compared to large businesses increased from 21% to 150%. the conclusion
of this study is the number of MSMEs, the ability to absorb labor has increased and the increase in
the number of exports from the period 2010-2018. In 2018, on average each MSME is only able to
export 0.31% of total exports. Therefore, MSME facilitation policy from the government is needed so
that MSMEs are able to access product sales overseas.

Keywords: MSMEs, business, export, workforce.

Book of Program ICE-BEES 2020 | Page 38 of 100

 THE FACTORS AFFECTING CUSTOMER SWITCHING BEHAVIOR IN ONLINE TRANSPORTATION
INDUSTRY IN BANDUNG
1. Ira Prameswari
(Bandung Institute of Technology, [email protected]),
2. Shimaditya Nuraeni
(Bandung Institute of Technology, [email protected])

With the intense competition and increasing globalization of the online transportation services,
building customer loyalty has become a critical strategy for most online transportation
industry. To stay competitive, online transportation service provider have to understand their
customers in order to not only anticipate, but also to influence online transportation switching
behaviour (Beckett et al.,2000). This study will make several contributions to marketing
literature from theoretical and a managerial perspective by satisfying the research objectives.
Firstly, this study will contribute to the marketing literature by providing an empirical
examination of several service marketing constructs. Secondly, this study will benefit marketers
and practitioners in the online transportation industry. The analysis would be presented with
logit regression analysis. The findings reveal that Price, Reputation, Service Quality, Effective
Advertising, and Switching Costs have an impact on customers’ bank switching behaviour. The
results also reveal that the Young Age and High Income Groups are more likely to switch to
other online transportation platform. In general, the results of this research allow service
marketers and practitioners to develop and implement marketing services to reduce customer
defection rates and, in turn, increase company profits.

Keywords: Switching behavior, customer, online-transportation

INFLUENCE OF GREEN LEADERSHIP TOWARD ECO-FRIENDLY POLICIES PERSEPTION IN

UNIVERSITY: THE MEDIATION EFFECTS OF SELF EFICACY, ORGANIZATION IDENTYTY,
MINDFULNESS AND RESPONSIBILITY
1. Kardoyo
(Universitas Negeri Semarang, [email protected]),
2. Muhammad Feriady
(Universitas Negeri Semarang, [email protected] ),
3. Nina Farliana
(Universitas Negeri Semarang, [email protected]),
4. Sholeha Tri Asih
(Universitas Negeri Semarang, [email protected])

The aims of this research was to study the role of green leadership toward eco-friendly
perseptions in university. Furthermore this research investigates the influence of green
leadership toward eco-friendly perseption and discuss the mediation effect of Green Self
efficacy, Green Mindfulness, organization identity dan environmental responsibility. Path
analysis used in this reseach with 437 lecurer and staff as respondent. This research found that
green leadership have significant influences toward eco-friendly policy perseption,
environmental responsibility, green mindfulness and green self-efficacy but unsignificat
toward organizational identity. Hereafter path analysis shown strong mediation effect of
environmental responsibility and green mindfulness, but have a weak mediation from
organizational identity and green self efficacy. Finally this research conclude that the role of
green leadership in influencing environmental responsibility and green mindfulness needs to
be enhanced in order to increase the perception of eco-friendly policies at the University.

Keywords: Green Leadership, Eco-Friendly Policy, Green Mindfulness, organization identity,

environmental responsibility

Book of Program ICE-BEES 2020 | Page 39 of 100

THE EFFECT OF CELEBRITY ENDORSER PERCEIVED CREDIBILITY AND COUNTRY OF ORIGIN IMAGE
TOWARDS PURCHASE INTENTION OF SKECHERS APPAREL IN INDONESIA
1. Muhammad Bryant Muhadzdzib Abiyyu
(Institut Teknologi Bandung, [email protected])

As the global competition is intensifying, the strategy implemented by producers and retailers
should be pertained globally to achieve the purchase intention of customers. Purchase
intention can be made by using country of origin strategy and celebrity who was employed to
be endorsers of a brand. Skechers is a brand that originated from United States, which is known
as one of the centers of fashion, and they collaborate with well-known celebrities to promote
their products in Indonesia. The purpose of this paper is to investigate the effect of country of
origin image and three dimensions of celebrity endorser credibility (attractiveness,
trustworthiness, and expertise) towards purchase intention of Skechers apparel in Indonesia
from the customers perspective. Quantitative research design with survey method was
employed in collecting the data from 214 desired respondents who have been chosen by using
purposive sampling technique with some criteria. Then, researchers use multiple regression
analysis to test the hypotheses. The result indicates that country of origin images and all three
dimensions of celebrity endorser perceived credibility significantly influence the purchase
intention. Furthermore, country of origin image, celebrity perceived trustworthiness, and
celebrity perceived expertise give positive effect on purchase intention. However, the impact
of celebrity perceived attractiveness on purchase intention delivers a negative impact.
Therefore, researchers suggested that Sketchers management in Indonesia should utilize the
Sketchers country of origin, which is United States in their marketing communication strategy,
as well as celebrity perceived trustworthiness and expertise of their endorsers since these
potentially increase customer purchase intention.

Keywords: country of origin image, celebrity endorser perceived credibility, purchase intention,
quantitative, multiple regression analysis

FINANCIAL PERFORMANCE ANALYSIS OF PUBLIC-TRADED AGRICULTURE SECTOR IN INDONESIA

1. Syam Widia
(Universitas Negeri Semarang, [email protected]),
2. Anindya Ardiansari
(Universitas Negeri Semarang, [email protected]),
3. Desti Ranihusna
(Universitas Negeri Semarang, [email protected])

Agriculture consistently become unfavorited sector in Indonesian public-traded. Investor’s

interest in this sector is still very low, only 8,1% out of total investment in 2018. In the fact,
agriculture sector plays an important role in the Indonesian economy for labor forces.
Indonesian government have been trying many ways to improve the investment inflow to this
sector. The financial performance of agriculture sector are finally would be the spotlight. So
this paper aims to measure and analyst the financial performance of public-traded the
agriculture sector in Indonesia for soon to be reference to investors. This research using all
listed company of agriculture sector which published before 2018. The authors measure how is
the financial performance of agriculture sector from 2014-2018 using profitability ratio (ROA),
liquidity ratio (CR), solvency ratio (DER), and firm value (PBV). All the ratios will be checked the
effect on their each price stocks. The authors find that all variables data were analyzed by using
PLS Algorithm are valid, reliable, and not multicol. The t-test value shows that only ROA have
positively significant effect to stock price. CR and DER are negatively effect significant to stock
price. Meanwhile PBV is negatively insignificant effect to stock price. In the last, the best three
financial performances from agriculture sector are ANJT, AALI, and SSMS.

Keywords: Financial Performance, Financial Ratio, Agriculture Sector

Book of Program ICE-BEES 2020 | Page 40 of 100

 TECHNOLOGY ACCEPTANCE MODEL (TAM) ON APPLICATION OF AUGMENTED REALITY FILTER ON
BRAND PROMOTION THROUGH INSTAGRAM
1. Kent Jordan Santoso
(Institut Teknologi Bandung, [email protected]),
2. Nurrani Kusumawati
(Institut Teknologi Bandung, [email protected])

Social media filters including Instagram have become a trend that is attached to all levels of
society. Most of these filters adapt a technology that is able to combine the virtual world with
the real world on a screen, called Augmented Reality (AR). Looking at the increasing use of
Instagram along with AR development, a number of world’s big brands see this phenomenon as
an opportunity to become their marketing strategy, namely by creating an Instagram AR based
filter which allows customers to have a picture of the brand’s products. Ironically, only few
brands in Indonesia that make use of this opportunity. Therefore, this study aims to show public
acceptance towards the usage of AR based Instagram filters as marketing media so that
Indonesian businesses will make use of this opportunity to further enhance their brands. The
author adapts the Technology Acceptance Model (TAM) with laboratory experimental survey
method to show public’s acceptance towards 4 kinds of brand’s Instagram AR filter
(Farmaciasdirect, Dior, Kord Optika, and Wardah) represented by 404 samples. PLS-SEM is used
to analyze the data. Results of this study indicate that there is a positive significant influence
of perceived information (PI) and perceived enjoyment (PE) on perceived usefulness (PU); of PU
and Perceived Ease of Use (PEOU) on Attitude Toward Using (AT); AT towards Behavioral
Intention to use (BI); and also Social Influence (SI) to BI. From these results, it can be concluded
that there’s good public acceptance towards AR-based Instagram filters usage as brands’
marketing strategy.

Keywords: Instagram AR Filter, Augmented Reality, Technology Acceptance Model, PLS-SEM,

Quantitative

THE ROLE OF TECHNOLOGY IN TAXPAYER’S COMPLIANCE IN INDONESIA

1. Niswah Baroroh
(Universitas Negeri Semarang, [email protected]),
2. Nur Syaaddah Septining Wulan
(Universitas Negeri Semarang , [email protected]),
3. Budi Prasetiyo
(Universitas Negeri Semarang , [email protected])

The aim of ths research is to analyze the effect of e-faktur and e-filling as the tax’s technology
to the taxpayer compliance in Indonesia. The object of this research are corporate taxpayer
regustered in KPP Semarang Barat with the total are 2422 corporation. There are 108 units as
the sample by using accidental sampling method. This research used questionnaire for
collecring the datas and using moderation regression analysis with absolute difference test for
analyzing the data. The result shows that e-faktur and e-filling have a positive significant effect
to the taxpayer compliance. This research proves the role of technology implementation in
improving the taxpayer compliance.

Keywords: e-faktur, e-filling, e-governance, tax, taxpayer compliance

Book of Program ICE-BEES 2020 | Page 41 of 100

 THE IMPACT OF DIGITAL STORYTELLING TECHNIQUE ON BRAND EXPERIENCE, BRAND
AUTHENTICITY, AND BRAND ATTACHMENT TO GAIN FAVORABLE CONSUMER ATTITUDE
(MILLENNIALS AND GENERATION Z)
1. Vania Wijaya
(Institut Teknologi Bandung, [email protected])

Millennials and Generation Z are projected to be the new consumers for the growing global
luxury market. Luxury brands need to have a deep understanding of this cohort as they are
tech-savvy generations who tend to look for information digitally. Having infinite access to
hundreds of brands, luxury brands put deeper emphasis on its values to win consumers’ heart.
The luxury perceived values longed by the new consumers include brand experience,
authenticity, and attachment. To implicitly explained a brand’s perceived values, luxury brands
make use of digital storytelling. This study aims to explore the impact of Digital Storytelling on
Brand Experience, Brand Authenticity, and Brand Attachment to gain favorable Consumer
Attitude. An experimental approach was conducted to explore how three luxury brands (Louis
Vuitton, Chanel, and Dior) stories in IGTV videos affect their audience, as represented by 100
samples. PLS-SEM was used to analyze the relationship between the variables. The results
indicate that there is a positively significant influence between digital storytelling to brand
experience, brand authenticity, and brand attachment, also between the brand experience,
brand authenticity, and brand attachment to favorable consumer attitude. The findings of this
study is expected to contribute to the advancement of luxury market in managing their growth
by making use of digital storytelling as their future marketing strategy to grasp the new luxury
consumers who are Millennials and Generation Z.

Keywords: Luxury Brands, Digital Storytelling, Brand Experience, Brand Authenticity, Brand
Attachment, Consumer Attitude

Factors Affecting Optimal Leverage in Companies Listed in Indonesia Stock Exchange from
2014 to 2018
1. Nurul Kamila
(University of Indonesia, [email protected]),
2. Imo Gandakusuma
(University of Indonesia, [email protected])

This study aims to find out whether companies in Indonesia have the existence of target capital
structure and factors that affecting optimal leverage for the period 2014 to 2018. This study uses
a dynamic partial adjustment model with a generalized method of moments estimator. The
results of this research indicate that companies in Indonesia appear to have target leverage
and are reported to adjust their leverage towards the optimal level with the adjustment speed
of Indonesian firms is 50,29%. Firm-specific factors such as profitability, size, growth, and
tangibility have a significant effect, and corporate governance factors such as board size and
family ownership have a significant effect on leverage. This study of the listed firms in Indonesia
contributes to the literature by examining the speed of adjustment and the determinants of
optimal leverage.

Keywords: Leverage, Capital structure dynamics, Speed of adjustment, Corporate governance,

Generalized method of moments

Book of Program ICE-BEES 2020 | Page 42 of 100

Improving Understanding on Determinant of Environmental Disclosure and Moderating Effect
of Corporate Governance
1. Badingatus Solikhah
(Universitas Negeri Semarang, [email protected]),
2. Aini Asfiani Puteri
(Universitas Negeri Semarang, [email protected]),
3. Edi Sarwono
(Universitas Negeri Semarang, [email protected]),
4. I Gusti Ketut Agung Ulupui
(Universitas Negeri Jakarta, [email protected])

The aims of this research are to analyze the effect of company size, financial performance, and
environmental performance on the environmental disclosure using good corporate governance as
the moderating variable. By using the purposive sampling technique, the final samples of the
research are 23 companies from top 45 listed companies in Indonesia during the period of 2011-2016.
Data was analyzed with SEM by using Smart PLS 3.0 software. The result showed that the company
size and environmental performance have a significant positive effect on the environmental
disclosure. Conversely, the effect of financial performance on environmental disclosure is negative.
Good Corporate Governance moderates the effect of company size on environmental disclosure.
Nevertheless, good corporate governance does not moderate the effect of financial performance
and environmental performance on environmental disclosure. Based on the results, top 45
companies in Indonesia are still low in reporting their environmental performance. The practical
implication from this study, the authorities bodies should encourage the company by providing
education and supervision on the implementation of existing regulations to increase the
environmental disclosure.

Keywords: Environmental Disclosure, Environmental Performance, Company Size, Financial

Performance, Good Corporate Governance, Board of Commissioners, Committee Audit

How Social Media Influences Customer’s Loyalty: A Case Study of Netflix Indonesia
1. Silmi Gika Nurrahmah
(Institut Teknologi Bandung, [email protected]),
2. Nurrani Kusumawati
(Institut Teknologi Bandung, [email protected])

Ever since the advent of social media, brands have been trying to engage consumers in ways that
imitating people. Today, consumers have an endless number of choices in markets, so brands use
two-way conversation as a form of interactivity in their social media to get customers' attention,
engage with and learn about their customers, and gain loyalty. Many studies have revealed that such
social media strategy positively influences the customer's loyalty. Still, none of them has explored
the area of video-on-demand industry specifically. The industry has promising growth potential as
it revolutionizes the experience and the way of customers watching movies and series. This study
aims to investigate the effect of Netflix's social media interactivity to customer loyalty with
customer-brand engagement as the mediating variable. The effect of electronic word-of-mouth
(eWOM) to engagement is also explored. This research combines a saturated in-depth interview and
a questionnaire to approximately 300 Netflix subscribers in Indonesia to collect data. By using
coding for interview and PLS-SEM technique to analyze the data, it turns out that the interactivity
practiced by Netflix positively influences customer-brand engagement where the engagement
significantly leads to customers’ loyalty. eWOM is also found to contribute in enhancing the effect
of customer-brand engagement. This study provides a new insight for brand managers who may be
investing in social media strategies and aiming to maintain and increase customers’ loyalty, but
without understanding the right way to communicate with the customers.

Keywords: customer-brand engagement, customer loyalty, interactivity, eWOM, PLS-SEM

Book of Program ICE-BEES 2020 | Page 43 of 100

 TECHNOLOGY ACCEPTANCE AND CUSTOMER PERCEPTION OF AUGMENTED REALITY IN
INDONESIAN BEAUTY INDUSTRY
1. Kiko Mei Kristi

(Institut Teknologi Bandung, [email protected]),

2. Nurrani Kusumawati

(Institut Teknologi Bandung, [email protected])

Customers in western countries can experience shopping with the help of AR in various industries
including the beauty industry whereas AR utilization in Indonesia is still infancy. The Indonesian
beauty industry growth is currently appealing whilst it is also placed as the main sector that
contributes to national exports (Kemenperin, 2018). This research aims to determine AR attributes
(interactivity, vividness, and novelty) that influence the AR acceptance (perceived ease of use,
perceived usefulness, and enjoyment) in Indonesian beauty industry and how it shaped the
customer perception. Through an experiment of three AR platforms (website, e-commerce, and
social media) on 413 customers, the research also aims to discover which platform that gives the
best customer experience. The experiment result is obtained by utilizing an online questionnaire
and further be analyzed using PLS-SEM while the platform comparison is done by deploying
MANOVA. Structured interview is also conducted before doing the experiment to make sure the
variables are worth studying. The findings indicate that almost all attributes of augmented reality
influence indicators of technology acceptance but vividness is found not influencing perceived ease
of use. The research also shows that the good performance of interactivity, vividness, and novelty
of AR technology will positively influence the customer perception. The platform comparison reveals
that e-commerce gives the best customer experience. In conclusion, if AR technology performs a
good quality of interactivity, vividness, and novelty, customers will have a good perception towards
the platform and perceive the technology as easy to use, useful, and enjoyable.

Keywords: Augmented Reality, Technology Acceptance, Customer Perception, Beauty Industry, Try-
On Feature

Strategies for Optimizing the Role of Kebumen Youth in Facing the Industrial Revolution 5.0
1. Nur Khasanah

(STIE PUTRA BANGSA, [email protected])

This study aims, firstly, to examine more deeply the role of Kebumen youths in working on reviving
the local economy. The intended pace or action is the work of Kebumen youth in utilizing technology
in the management of the business being carried out. The second research objective is to identify
the inhibiting factors and optimal driving factors of Kebumen youth in the local economy. The third
objective is to develop strategies to optimize the role of Kebumen youth in the process of economic
development, in this case in terms of the use of technology. The results of this study are as follows.
MSMEs managed by respondents are dominated by businesses in the food, craft, and textile sectors.
The majority of MSMEs business units in food sector still use simple and modest technology (tools).
The evaluation and measurement results of MSMEs’ TKT in Kebumen showed that all samples had
passed measurements at level 1 to 3. Less than 50% have passed the intermediate level, namely
level 4 to 6; while less than 10% have passed the measurement of the upper level, namely level 7 to
9. This explains that production aspect in Kebumen MSMEs still needs government intervention in
the use of appropriate technology and supporting indicators such as management, cleanliness in
production, and human resources. The main driving factor for business management conducted by
respondents is that managers are already quite literate in production technology, although they
have not been fully able to adapt to the 5.0 industrial revolution that must go on.

Keywords: Strategies, Optimizing, role, youth, industrial revolution

Book of Program ICE-BEES 2020 | Page 44 of 100

 THE IMPACT OF THE FACILITY CONDITION AND SOCIAL INFLUENCE ON INTENTION TO USE E-
LEARNING
1. M. Fathur Rahman

(Universitas Negeri Semarang, [email protected]),

2. Indiri Murniawaty

(Universitas Negeri Semarang, [email protected]),

3. Widiyanto

(Universitas Negeri Semarang, [email protected]),

4. Ani Setiyani

(Universitas Negeri Semarang, [email protected])

E-learning is an online learning process that can be accessed anywhere. In addition to ensure
adequate facility conditions, social interaction is also needed to foster an intention to carry out
the e-learning process. The research has been carried out at Universitas Negeri Semarang to
determine aspects of acceptance and usefulness on e-learning. In this study, the condition of
facilities and social influence is a determinant and supporter in the intention to use e-learning.
Data analysis techniques in this study are (1) descriptive analysis, through the description of
each variable's percentage; and (2) ) inferential analysis, through the Warp SEM technique that
will test the causality path either on an outer model or inner model in the exploratory design,
so that it is expected to be able to explore findings of new causal pathways are more
comprehensive and fit that can be used to interpret data appropriately. The results of this study
indicate that the excellent condition of the facility and the supporting social influence can
increase the intention to use e-learning as an environmentally friendly learning technology.

Keywords: Keywords : Facilitating Conditions, Social Influence, Behavioral Intention, E-learning

REGIONAL ECONOMIC DEVELOPMENT BASED ON FRUIT COMODITIES IN NORTH SUMATRA

1. Dany Juhandi

(Wilmar Business Polytechnic, [email protected]),

2. Ardian Elonard Purba

(Wilmar Business Polytechnic, [email protected])

Fruit consumption is currently showing an increasing trend because public awareness to

consume fruits continues to increase. To meet domestic demand, the fruit market is filled with
imported fruits. We need an appropriate development plan for fruit commodities which has an
impact on regional economic development. This study aims (1) to analyze potential fruit
commodities in North Sumatra, (2) to analyze specialization and localization of fruit
commodities, and (3) to analyze priority fruit commodities in North Sumatra. The research
methodology used in this paper is quantitative descriptive using secondary data for 2017 - 2018.
The results of the study show that (1) each district in North Sumatra has a very varied fruit
commodity base, (2) there are no districts in North Sumatra that specialized in producing
certain fruit commodities, (3) the priority fruit commodities are still monotonous. Planning of
fruit commodities development has not been specialized so that the objectives of regional
economic development based on horticultural commodities are difficult to achieve.

Keywords: fruit commodities, economic development, specialization.

Book of Program ICE-BEES 2020 | Page 45 of 100

 GREEN MODEL INTEGRATED TO TOWARD SUSTAINABILITY IN HIGH EDUCATION
1. Vini Wiratno Putri1*, Ketut Sudarma2*, S. Martono3

(Universitas Negeri Semarang, [email protected])

Real conservation (green management) practices have not been implemented optimally within
Semarang State University. So the purpose of this research is to form an integrated green model
by analyzing the influence of authentic green leadership on sustainability in higher education
together with the role of green training interventions and green internal branding. This study
is important because it theoretically adds value to the literature on green employee behavior,
leadership and sustainability in higher education. Furthermore, this study contributes to
ongoing research on green HRM by exploring its independent role between green leadership,
internal branding and sustainability. In addition, this establishes the importance of green
internal branding towards sustainability in higher education. To date, most research has
analyzed internal branding on behavior related to branding, although limited studies have
analyzed its role on organizational variables. The findings of this study will benefit the
management of tertiary institutions to ensure the sustainability and development of the
institution's brand image among employees and external parties. The study population was
lecturers and leaders at Semarang State University. While the analytical tool used is Structural
Equation Modeling (SEM).

Keywords: Sustainability, Higher Education, Green Brand Image, Green HRM

GREEN MARKETING CAPABILITY IMPLICATIONS ON SUSTAINABILITY OF COMPETITIVE ADVANTAGE

1. Endah Prapti Lestari 1*, Vini Wiratno Putri 2, Rini Setyo Witiastuti 3

(Universitas Negeri Semarang, [email protected])

This study aims to find the interrelationships of elements in dynamic capabilities, explore the
concept of Dynamic Marketing Capability into more concrete concepts, and implement the
concept of green marketing in building a sustainable business. This study uses purposive
sampling with the main objective of getting informants from PT Herba Penawar Alwahida
Indonesia (HPAI) in accordance with the purpose of the study in order to obtain accurate data
through in-depth interviews. The informant group chosen in this study is "the typical and the
best people considered as research subjects. This study also uses secondary data sources
derived from company records, business process procedures, and data regarding the use of raw
materials, waste management and handling, and the company's orientation to the environment.
Data analysis is carried out in two stages, namely: (10 open codings and (2) Selective coding, to
analyze the interaction between components in the formation of green marketing capabilities
in building the sustainability of competitive advantage. The analysis begins with open coding
by identifying relevant concepts from data and grouping into categories.

Keywords: Green marketing, Sustainable Competitive Advantage, Capability

Book of Program ICE-BEES 2020 | Page 46 of 100

 DEGREE APPROACH TO SUITABILITY STUDY OF EMPLOYEE EXTRA PERFORMANCE
1. S. Martono1, Moh. Khoiruddin2, Vini Wiratno Putri3*, Nury Ariani Wulansari4, Siti Ridloah5

(Universitas Negeri Semarang , [email protected])

Higher education will be able to be carried out properly because every education staff has
competency according to their field and understands their duties and roles very well. To
achieve this outcome, several work programs that must be implemented include developing
employee talent based on competence. So the purpose of this study is to find the right model
to realize the extra work behavior of educational staff as seen from the degree of suitability
with contextual factors in the workplace, validate whether the model is compatible with the
UNNES context and examine the role of mediation and moderation which contributes to the
mechanism of forming extra employee behavior. The population of this research is the lecturer
at Semarang State University. While the analytical tool used is Structural Equation Modeling
(SEM).

Keywords: Organizational Citizenship Behavior, Person-Organization (P-O) Fit and Person-Job

(P-J) Fit.

DEVELOPMENT OF GWJ AS OFFICE APPLICATION BASE ON ICT

1. Marsofiyati, Henry Eryanto, Osly Usman, Nuryetty Zain

(Universitas Negeri Jakarta, [email protected])

The main objective of this research is to produce the appropriate technology required a
strategic industry by contributing to the alumni and students UNJ in the use of technology (ICT)
through the Application Grip Work Journey (GWJ) to facilitate complete office work for leaders,
secretaries and administrators to effectively and efficiently according to the relevance of the
technology. The method used in this study are a research and development (R& D) and using
TAM Models With Smart PLS to make calculation and confirm that data. Steps in first year study
that is looking for the potential and problems, literature studies, information, product design,
product validation, design revision and making product. Steps in second year study that is
limited trial, product revision 1, used trial, product revision 2, and mass product, the next step
is use a computer program Smart PLS 3.0. Starting with the preliminary stage before doing
research is the identification of the problem, then data collection, TAM concept study done on
the study of literature and the process understanding the concept of evaluation of the
application, and then identify what instruments owned by TAM performed at TAM Modeling
Specification process. After that, the preparation and distribution of questionnaires, and then
to test the validity and reliability of the questionnaire on the validity and reliability of the
process, when the list of questions in the questionnaire valid questionnaires then ready to be
filled by all respondents were then the data will be analyzed performed on the data analysis
process. The process is the final conclusions and recommendations of the study. Based on this
study it can be concluded that Perceived Usefulness (X1) and Perceived Ease of Use (X2) positive
and significant impact on the Attitude Toward Usage (Y) impacting on Behavioral Intention to
Use (Z).

Keywords: Behavioral Intention to Use, GWJ, Office Application, Perceived Usefulness, Perceived
Ease of Use

Book of Program ICE-BEES 2020 | Page 47 of 100

 CHALLENGES IN BRITTLE-RED GUAVA BUSINESS: A LESSON LEARN FROM POTENTIAL AND
PROBLEMS IN SUKOREJO PLANTATION
1. Margunani

(Department of Economic, Faculty of Economic, Universitas Negeri Semarang, [email protected]),

2. Nana Kariada Tri Martuti

(Department of Biology, Faculty of Mathematics and Natural Sciences, Universitas Negeri Semarang,
[email protected] ),

3. Sunyoto

(Department Mechanical Engineering, Faculty of Technical Science, Universitas Negeri Semarang, [email protected])

Brittle-red guava trees are massively planted and become main commodity in Sukorejo District. A total of 257
Ha plantation with total of 280.000 trees are cultivated. However, the business development of brittle-red guava
facing complex challenge from cultivation to the selling, making it difficult for farmers to generate their
incomes. This research was aimed to identify the potentials and problems, that guava-farmers faced during the
plantation development. We collect information from around 120 guava farmers from four sub-district in
Sukorejo as largest guava center, there were Bringinsari, Kalipakis, Pesaren and Trimulyo, through in-depth
interview, questionnaire and focus group discussion. The data were tabulated and classified using SWOT criteria
analysis continued with analytical hierarchy process (AHP). There were five major class categories we identify
from casual problem and potential in the field, which covers subjects: education and training; plantation
production; farmer groups (FGs) development; business profitability; and promotion and marketing.
Interestingly, the farmers high motivated and confident with their experiences and conducting their business
with no significant technology improvement, low budgeting and low profit. Most of the farmers have low
education background that being obstacle for improving their business especially for marketing and promoting.
Based on the AHP analysis, increasing business profit was chosen as the first problem should be overcome
followed by improvement in marketing and promoting. It was relevant, considering guava business has long
fluctuated condition. The priority activities shall be conducted to help farmers generating their income through,
business training, farmer group reactivation and post-harvesting diversification products.

Keywords: analytical hierarchy process, brittle-red guava, guava-plantation, Sukorejo District. SWOT Analysis

What is the Economic Impact of Pandemic Covid-19 in Indonesia?

1. Dwi Rahmayani

(Universitas Negeri Semarang, [email protected]),

2. Shanty Oktavilia

(Universitas Negeri Semarang, [email protected])

Covid-19, Corona Virus Disease-2019, is an infectious disease caused by SARS-CoV-2. It was first detected in
Wuhan City, China, at the end of the year 2019. The disease was established by the World Health Organization
(WHO) as a global pandemic that spread more than 215 countries in the world. The pandemic has made paralysis
many countries in various sectors. This paper aimed to analyze the existence and effect of pandemic Covid-19
on Indonesia’s inflation. The research method was using Ordinary Least Squares (OLS) with inflation as an
endogenous variable; and the stock market, exchange rate, interest rate, some of the commodity price, and
pandemic as exogenous variables. The pandemic indicator is measured by new cases of Covid-19 per day in
Indonesia. Using OLS, the result showed that the interest rate and gold price was a positive significant effect
on inflation in Indonesia. On the contrary, the exchange rate, palm oil, copper, and pandemic were a negative
significant effect on inflation in Indonesia. However, the estimation fails to reflect the significant effect of the
stock market, and some commodity price as Brent oil, soybeans, and natural gas. This paper implies that given
higher new cases Covid-19 per day has been the source of inflation decreased in Indonesia It means that
pandemic was an impact on the weakness of the purchasing power of a consumer.

Keywords: Covid-19, Inflation, Interest Rate, Ordinary Least Squares, Pandemic

Book of Program ICE-BEES 2020 | Page 48 of 100

 THE ROLE OF CONCERN AND ATTITUDE TO THE ENVIRONMENT IN FORMING GREEN PURCHASE
INTENTION
1. Kemal Budi Mulyono

(Universitas Negeri Semarang, [email protected]),

2. Ahmad Jaenudin

(Universitas Negeri Semarang, [email protected])

This study examines the effectiveness of ethical decision theory through hypothesis testing on
the development of environmental attitude models and environmental concerns in mediating
the effect of green university advertising on green purchase intention. This study analyzes the
sample of the academic community analysis unit at Universitas Negeri Semarang, through the
distribution of questionnaires to respondents with a total sample of 160. Data were analyzed
using descriptive analysis, and WARP PLS. The results showed that attention and attitude to the
environment could positively and significantly mediate the effect of green university
advertising on green purchase intention, and green university advertising did not significantly
affect green purchase intention. This implies that the need for the formation of good attitudes
and concerns through increasing advertisements for the use of environmentally friendly
products, because with increasing green concern and green attitude it will be easy to increase
the purchase intention of green / environmentally friendly products, therefore practically it is
necessary to implement in the field that the green university socialization policy is not only
limited to advertising, but also in the form of a program of ongoing activities and is included in
the university's regulations.

Keywords: green university advertising, green concern, green attitude, green purchase intention

COERCION BEHIND THE IMPLEMENTATION OF ACCRUAL BASED ACCOUNTING SYSTEM IN THE

GOVERNMENT FINANCIAL STATEMENTS
1. Bestari Dwi Handayani

(Unnes, [email protected]),

2. Ismiyati

(Unnes, [email protected]),

3. Hengky Pramusinto

(, [email protected])

This study aims to socially construct the phenomenon of the accrual-based accounting systems
implementation on Government Financial Statements from the perspectives of preparers
Government Financial Statements. Then, the specific objectives of this study are to deeply
understand 1) the responses of the preparers on the accrual-based accounting systems
implementation in Government Financial Statements; 2) the meaning behind the responses of
prepares on such implementation in the context of the Central Government of Indonesian. This
qualitative research was carried out within interpretive paradigm and used phenomenological
methods. Data were collected by conducting interviews, observation and documentation. Then,
data were analyzed by adopting the analytical method developed by Sanders (1982) with several
modifications. The study found that the implementation of accrual-based accounting system
have meaning coercion processes.

Keywords: Coercion, Accrual Based Accounting System, Government Financial Statements.

Book of Program ICE-BEES 2020 | Page 49 of 100

ENTERPRISE RISK MANAGEMENT (ERM), CORPORATE GOVERNANCE MECHANISM AND FIRM VALUE
OF THE FINANCIAL SECTOR COMPANY IN INDONESIA
1. Raudatul Hidayah

(Universitas Andalas, [email protected]),

2. Abdul Rohman

(Undip, [email protected]),

3. Agus Purwanto

(Undip, [email protected])

Firm value is the investor's perceptive of the company's success rate. Many factors affect the high
value of the firm. This study aims to examine the effect of Enterprise Risk Management (ERM) and
corporate governance mechanisms on firm value. The population of this research is the financial
sector companies listed on the Indonesia Stock Exchange. The sample selection technique uses
purposive sampling. This research uses Ordinary Least Square (OLS) Regression analysis. This study
provides evidence that there is a significant influence between ERM and corporate governance
mechanisms (managerial ownership, institutional ownership, independent commissioners and audit
committees) on firm value.

Keywords: ERM, Corporate Governance Mecanism, Firm Value

THE ROLE OF ECOPRENEURSHIP MINDSET IN MODERATING INVENTORY MANAGEMENT FOR

START-UP PERFORMANCE
1. Ita Nuryana

(Universitas Negeri Semarang, [email protected]),

2. Ida Nur Aeni

(Universitas Negeri Semarang, [email protected]),

3. Partono Thomas

(Universitas Negeri Semarang, [email protected]),

4. Kemal Budi Mulyono

(Universitas Negeri Semarang, [email protected])

Classic determinant factors of start-up business performance from the side of finance is the
inventory management. However, some of these efforts often fail because of ecopreneurship
mindset problems . The existence of this phenomenon, has further pushed to reveal role
ecopreneurship mindset inside builds up inventory management on the performance of business
start-up . The purpose of this study is to determine the effect of inventory management on student
start-up performance which is moderated by ecopreneurship mindset . This research is a
quantitative research . The sample of this study was the perpetrator of students business start - up
spread in the city of Semarang . Analysis of the data in this study uses moderate regresion analysis
(MRA). The result of this study indicate that the ecopreneurship mindset moderates the effect of
inventory management on start-up performance, while inventory management has no effect on
business performance. The implication of this research is the development of risk and return theory
by making the ecopreneurship mindset strengthen the effect of inventory management on business
start-up performance.

Keywords: Ecopreneurship Mindset , Inventory Management , Start-Up Performance

Book of Program ICE-BEES 2020 | Page 50 of 100

 The Effect of Company Size and Audit Opinion on Auditor Switching With Moderated by the
Auditor's Reputation
1. Dhini Suryandari

(Universitas Negeri Semarang, [email protected]),

2. Fitriana Silva Dwiyanti

(Universitas Negeri Semarang, [email protected])

Auditor switching is an action taken by a company to replace the auditor and the Public Accounting
Firm (KAP) which is given the task of conducting an audit of its financial statements. PP No. 20 of
2015 concerning the Practice of Public Accountants has not limited the KAP engagement to a
company, but there are still companies that replace their KAP. This study aims to examine the effect
of company size and audit opinion on auditor switching with KAP turnover indicators and add
auditor's reputation as a moderating variable. Population of this research is 39 mining companies
listed on the Indonesia Stock Exchange (IDX) in 2015-2018. The sample selection is done using a
purposive sample method and produces 132 analysis units from 33 issuers, but there are 7 outlier
data so that 125 analysis units are processed. Hypothesis testing is performed using logistic
regression tests and absolute difference test for moderation with IBM SPSS 21 software. The results
of this study indicate that company size has no effect on the occurrence of auditor switching, while
audit opinion has a significant negative effect on auditor switching. The auditor's reputation
strengthens the influence of company size on auditor switching, but the auditor's reputation is
unable to strengthen the effect of audit opinion on auditor switching. The conclution is a good
opinion will minimize the practice of auditor switching and the large company supported by a good
auditor reputation also can minimize the practice of auditor switching.

Keywords: Company Size, Audit Opinion, Auditor Reputation, Auditor Switching, KAP Switching.

THE IMPACT OF LITIGATION RISK, FINANCIAL DISTRESS, AND CONFLICT OF INTEREST TO

ACCOUNTING CONSERVATISM PRACTISES
1. Ratieh Widhiastuti

(Universitas Negeri Semarang, [email protected]),

2. Rediana Setiyani

(Universitas Negeri Semarang, [email protected]),

3. Anna Kania Widiatami

(Universitas Negeri Semarang, [email protected]),

4. Ita Nuryana

(Universitas Negeri Semarang, [email protected])

This study aims to determine the effect of litigation risk, financial distress, and conflict of interest
on the application of accounting conservatism in manufacturing companies in Indonesia. The
population in this study is manufacturing companies listing on the Indonesia Stock Exchange
throughout 2016-2018. The sampling technique used purposive sampling, and 90 analysis units were
obtained. Research data is annual financial reports which can be accessed through the website
www.idx.go.id. Data analysis tools using multiple regression. The results showed that litigation risk,
financial distress, and conflicts of interest had a significant positive effect on the application of
accounting conservatism in manufacturing companies in Indonesia. Suggestions for further research
can use other variables not examined as intermediary variables.

Keywords: litigation risk, financial distress, conflict of interest, accounting conservatism

Book of Program ICE-BEES 2020 | Page 51 of 100

 EFFECTS OF AUDIT SWITCHING, CLIENT TENURE AUDITORS, AND CLIENT IMPORTANCE ON THE
QUALITY OF AUDIT
1. Dhini Suryandari

(UNNES, [email protected]),

2. Farizal Julio Hakim

(UNNES, [email protected])

This study aims to examine the effect of audit switching, client tenure auditors, and client importance on
audit quality. The population used in this study is manufacturing companies listed on the Indonesia Stock
Exchange (IDX) for the period of 2016-2018, amounting to 167 companies. The selection of data was
obtained using a purposive sampling method and 88 company samples were obtained. This research was
conducted using descriptive statistical analysis methods and logistic regression analysis. This research
data was processed using the IBM SPSS Statistics program version 25.0. The results showed that audit
switching has no influence on audit quality. Client tenure and client importance auditors have an
influence on audit quality. Client tenure auditor negatively influences audit quality, while client
importance has positive effect on audit quality. This study also proves that the three independent
variables, audit switching, client tenure auditor, and client importance simultanly has an influence on
audit quality, which means that the description of the theories and assumptions contained in this study
shows a relationship between one another.

Keywords: Audit switching, audit tenure, client importance, audit quality.

Effectiveness of Jean Piaget’s Cognitive Theory of Higher Students Cognitive Abilities in

Indonesia
1. Kardoyo

(Universitas Negeri Semarang, [email protected]),

2. Lola Kurnia Pitaloka

(Universitas Negeri Semarang, [email protected]),

3. Ahmad Sehabuddin

(Universitas Negeri Semarang, [email protected]),

4. Heru Febrianto

(Universitas Negeri Semarang, [email protected])

Cognitive ability becomes one of the important things for students because students will never be
separated from learning both in the classroom and in the surrounding environment. Cognitive
abilities can influence the development of other aspects such as emotional aspects and language
skills. This is why cognitive development becomes a comprehensive and very important
development for students in their lives. This study takes two aspects, there are social interaction
and experience of the four aspects that Jean Piaget proposed in his theory based on findings from
previous studies. This research is an exploratory quantitative study so that in this study it hopes to
explore and discover deeper facts. This research have 2.893 students of Faculty of Economics
Universitas Negeri Semarang as a population and calculated with slovin to get 351 students as a
sample. Sampling technique used stratified random sampling and questionnaires as data collection
methods than analyzed it with SEM warpPLS. The results of this study are that social interaction and
experience have a significant effect on cognitive abilities of students. The significance of the
experience variable is too small to be significant. Experience produces a critical, directed and
deeper thought if students want to analyze it. But, this is not much done by students in Indonesia
which results in the development of their cognitive abilities which tend to be slow in terms of
experience.

Keywords: Cognitive Abilities, Jean Piaget, Higher Students, Experience, Social Interaction

Book of Program ICE-BEES 2020 | Page 52 of 100

 POVERTY MINIMALIZATION THROUGH WOMEN
1. Lola Kurnia Pitaloka

(Universitas Negeri Semarang, [email protected]),

2. Avi Budi Setiawan

(Universitas Negeri Semarang, [email protected]),

3. Ririn Alfianti

(Universitas Negeri Semarang, [email protected])

The amount of poverty in Indonesia is 49.50 million and 64% of poverty exists in rural areas. The
handling of poverty until now still focuses on relative poverty compared to handling absolute
poverty. Women to this day are still being objects for life, even though women can be competent
development object. Lack of motivation to women is a major problem why women become
unproductive in public matters. The purpose of this research is to see whether women's
empowerment can increase women's motivation to alleviate poverty. This research is an exploratory
study which intends to collect facts in depth. The population in this study was 229 women from poor
communities who did not or had not worked in Kudus Regency. Samples obtained used the Slovin
formula were 145 women with a sampling technique used random sampling. Data collection used
questionnaire and analyzed used SEM with warpPLS. This research results that the women
motivation does have a significant effect on poverty alleviation because motivation makes
something that women do not become biased. Empowering women does not have any effect on
motivation for poverty alleviation. This is indicated by the individualistic nature of the woman
community so that they want to walk and try on their own without want to be empowered or
empowering other women.

Keywords: Poverty, Empowerment, Women, Motivation, Rural

DIMENSIONAL WOMEN EMPOWERMENT MODEL WITH SOCIAL ENTREPRENEURSHIP: A CASE

STUDY IN POOR PEOPLE IN CENTRAL JAVA
1. Lola Kurnia Pitaloka

(Universitas Negeri Semarang, [email protected]),

2. Inaya Sari Melati

(Universitas Negeri Semarang, [email protected])

Poverty is one of the major problems that occurred in Indonesia. However, the efforts made to alleviate
poverty still provide maximum results. The number of poor people is still dominated by the rural
population. The purpose of this research is to see the empowerment model that can be applied to women
through social entrepreneurship. This study is an action research with qualitative approach and using the
three stages that look, think and act. The population in this study were women from Rembang, Semarang,
Tegal, Jepara and Purbalingga Regency community, local government, village leaders and activists of
social entrepreneurship in Central Java. Informants will be taken as an informant is (1) women of
childbearing age who do not or have not worked; (2) local authorities; (3) agency related to the
empowerment and entrepreneurship, and (4) academics and activists of social entrepreneurship. Several
attempts to empower women generated in this study. Prior to working on empowerment, there are stages
that must be done is the establishment of behavior, transformation and upgrading of intellectual
capabilities and produce innovative initiatives. Once the stage has finished running, the empowerment
model formulated is (1) Awareness of gender quality through socialization to all elements on a regular
basis; (2) Optimizing the competence of women through education and skills training on an ongoing basis;
(3) Building confidence of women to come forward and tried; (4) Developing entrepreneurial attitudes
and skills training for entrepreneurship continues; and (5) Provide motivation to women that they are
capable and able to improve the lives of themselves and others.

Keywords: Entrepreneurship, Empowerment, Women, Poverty, Social Model

Book of Program ICE-BEES 2020 | Page 53 of 100

 THE ROLE OF PSYCHOLOGICAL SAFETY IN MEDIATING THE EFFECT OF PERCHIEVED
ORGANIZATIONAL SUPPORT AND WORKPLACE FRIENDSHIP ON INNOVATIVE BEHAVIOUR
1. Wisudani Rahmaningtyas

(universitas negeri semarang , [email protected]),

2. Muhsin

(universitas negeri semarang , [email protected])

The purpose of this study is to determine the role of psychological safety (psychological safety)
in meditating the influence of organizational support (perchieved organizational support) and
friendship at work (workplace friendship) on innovative behavior (innovative behavior). The
population of this study were lecturers at the State University in Semarang consisting of
permanent lecturers at Semarang State University totaling 1,052 and Diponegoro University
permanent lecturers totaling 1,580 people, with a total population of 2,632 lecturers, then 347
lecturers were taken as samples for the research respondents. The data collection technique
used was a questionnaire. Data analysis uses descriptive percentage analysis and uses
Structural Equation Modeling (SEM) with several stages consisting of an outer model to test the
validity and reliability of the construct, and the inner model. The results show that
psychological safety variables are able to mediate the influence of organizational support
(workplace organizational support) and workplace friendship to innovative behavior. In
addition, organizational support (perchieved organizational support) and friendship at work
(workplace friendship) have a positive and significant effect on innovative behavior

Keywords: psychological safety, perchieved organizational support, workplace friendship,

innovative behavior

THE EFFECT OF LEARNING ORGANIZATION AND ORGANIZATIONAL TENURE ON INNOVATIVE

BEHAVIOUR THROUGH WORK ENGGAGEMENT AS A VARIABLE OF MEDIATION
1. muhsin

(universitas negeri semarang , [email protected]),

2. wisudani rahmaningtyas

(universitas negeri semarang , [email protected] ),

3. Ahmad Saeroji

(universitas negeri semarang , [email protected])

Teachers become one indicator of the success of learning in every educational process, so they
are required to think creatively to produce innovation in every learning activity. This
phenomenon shows that there are 5.6 million teachers in Indonesia, only around 2% of teachers
are innovative, meaning that 98% of teachers are not innovative. The purpose of this study was
to determine the effect of learning organization and organizational tenure on innovative
behavior through work engagement as a mediating variable. The population of this study is
vocational school teachers in Ungaran City, Semarang Regency which consists of 130 people,
spread into 3 schools, the sampling technique uses saturated samples, so that all populations
are used as samples. The data collection technique used was a questionnaire. Data analysis
uses descriptive percentage analysis and uses Structural Equation Modeling (SEM) with several
stages consisting of an outer model to test the validity and reliability of constructs and inner
models. The results showed the success of work engagement variables in mediating the effect
of learning organization and organizational tenure on innovative behavior.

Keywords: learning organization, organizational tenure, innovative behavior , work engagement

Book of Program ICE-BEES 2020 | Page 54 of 100

 TAX AGGRESSIVENESS AFFECTED BY CSR, CAPITAL INTENSITY, INVENTORY INTENSITY,
INTENGIBLE ASSETS IN TRANSPORTATION COMPANIES

Trisni Suryarini, Ain Hajawiyah, Siti Munawaroh

Fakultas Ekonomi, Jurusan Akuntansi UNNES

[email protected]

The company as a profit-oriented entity seeks to reduce the tax burden as optimal as possible
through tax planning. Tax planning scheme is through tax aggressiveness. The act of tax
aggressiveness is not only caused by the behavior of taxpayer non-compliance with tax regulations
but can also be caused by the desire of taxpayers to make tax savings in accordance with regulations.
The purpose of this study is to determine whether tax aggressiveness is influenced by CSR, capital
intensity, inventory intensity and intangible assets. This study took the population of all
transportation companies listed on the Indonesia Stock Exchange in 2016 to 2019. The sample was
selected using a purposive sampling technique with 31 companies. The analytical method used in
this study is a moderation regression analysis with absolute difference test. Hypothesis testing using
the IBM SPSS Version 23 application. The results obtained indicate that the hypotheses put forward
three hypotheses were accepted and one was rejected. Disclosure of Corporate Social Responsibility
has a negative effect on tax aggressiveness not received while Capital Intensity has a positive effect
on tax aggressiveness, Inventory Intensity has a negative effect on tax aggressiveness, Intengible
Asset has a positive effect on tax aggressiveness the results are received. Suggestions that can be
proposed are expected to be able to pay attention to CSR companies to improve the performance
of companies, especially transportation companies that are just rising recently.

Keywords: Tax aggressiveness, Capital intensity, Intengible assets

IS THERE A TRADE-OFF ECONOMIC AND ENVIRONMENTAL FACTORS IN EXPLAINING TRADITIONAL

OIL MINING PHENOMENON?
1. Amin Pujiati

(Universitas Negeri Semarang, [email protected]),

2. Shanty Oktavilia

(Universitas Negeri Semarang, [email protected]),

3. Tri Anggana Putra

(Universitas Negeri Semarang, [email protected]),

4. Nadia Damayanti

(Universitas Negeri Semarang, [email protected])

Self-subsistence oil mining can increase regional income, but on the other side inflict environmental
damage. The purpose of this study is to analyze factors that influence the willingness to pay to
improve environmental quality. The analysis tool is a factor analysis with the method of Principal
Component Analysis. Economic factors consist of income and home-to-mine distance, social factors
consist of age and education. Income and education have positive impact, meaning that the higher
the income and the education, the higher the willingness to pay to improve the environment. Age
and home-to-mine distance is negatively influential, which means that the older and farther
distance home to the mine, the lower the willingness to pay to improve the quality of environment.
The interesting thing is that there is no trade-off between the economic and environmental factors
in explaining traditional oil mining phenomenon.

Keywords: willingness to pay, environment, economics, social, education

Book of Program ICE-BEES 2020 | Page 55 of 100

 ANTECENDENTS OF ACADEMIC SYSTEM AND WEBSITE USER SATISFACTION
1. Dorojatun Prihandono, Andhi Wijayanto, Dwi Cahyaningdyah

(Universitas Negeri Semarang, [email protected]),

2. Andhi Wijayanto

(Universitas Negeri Semarang, [email protected]),

3. Dwi Cahyaningdyah

(Universitas Negeri Semarang, [email protected])

Learning activities in the sophisticated technology era needs an academic system and website that
supports the student to enhance a better university experience. Previous studies concerning service
quality reveal the influence of tangible and intangible to user satisfaction inconsistencies remains
to exist. Previous research not yet explicates user satisfaction reason with department website
experience. This study attempt to examine the effect of intangible and tangible e-service quality
toward user satisfaction which mediated by perceived system quality in the Department of
Management, Faculty of Economics, Universitas Negeri Semarang. This research involved 103
respondents who have used the academic system and the website in the department of
management. The results demonstrate that tangible e-service quality did not affect perceived
system quality and user satisfaction, however intangible e-service quality influence is fully mediated
by perceived system quality toward user satisfaction. This study indicates academic system
aesthetics and visual appearance do not affect user satisfaction. In contrast, completeness of
content information, expeditious access, and security assurance are important aspects which
determine user satisfaction. This study results provide stakeholders guidance to arrange strategy
which increasing academic system and department website user satisfaction

Keywords: Tangible, Intangible, E-Service Quality, Perceived System Quality, User Satisfaction

Belief, Ability, and Digital Piracy: An Analysis on Youth Behavior

1. Angga Pandu Wijaya

(Universitas Negeri Semarang, [email protected]),

2. Widya Prananta

(Universitas Negeri Semarang, [email protected]),

3. Made Virma Permana

(Universitas Negeri Semarang, [email protected])

Research on the piracy phenomenon has been devoted in decades. Piracy and counterfeit product
are essentially similar business crimes which lead to original product sales reduction, therefore the
company's revenue decreases. This study aims to examine the digital piracy of individuals based on
self-efficacy. This research employs the Self-Efficacy theory framework proposed by Bandura. Self-
efficacy refers to an individual's belief ability to do something, however previous research has not
been able to explain the effect of belief in digital piracy. This research novelty attempts to connect
the ability to piracy as a mediation of self-efficacy toward digital piracy. This study employs
purposive sampling to obtain respondents (n = 100), with the criteria of ever did digital piracy. The
results showed that the ability to piracy fully mediated the relationship of self-efficacy to digital
piracy. This research indicates that an individual learns, prior to obtain the ability to piracy,
therefore develop confidence that actualizes through action to obtain the desired product. The
suggestion to the company is to strengthen security, to not easily hacked by individuals. The current
security weakness remain needs improvement to reduce digital piracy.

Keywords: Self-Efficacy, Ability to Pirate, Digital Piracy, Youth

Book of Program ICE-BEES 2020 | Page 56 of 100

 The Effect of Busy Directors on Stock Price Crash Risk for Indonesia Listed Companies in
Indonesia Stock Exchange with Family Firm as Moderation Variable
1. Prof. Cynthia Afriani Utama

(Faculty of Economics and Business, University of Indonesia, [email protected]),

2. Siti Fatimah Zachro

(Faculty of Economics and Business, Master of Management, University of Indonesia, [email protected])

ABSTRACT This paper explores the impact of busy directors on stock price crash risk if
individuals hold three or more directorship. Busy directors refer to Board of Commissioner
because Indonesia adopts two-tier system. There are two conflicting views regarding the quality
of service that busy directors provide to corporate boards and their impact on decision-making.
One view is that directors who simultaneously serve on multiple boards improve board decision
making ability as they have better experience and business connections (reputational effect).
Consequently, it will make them to be an effective monitor. The opposite view is that directors
with multiple seats are “too busy to mind the business”, which creates serious agency problems
and leads into suboptimal corporate decisions (busyness effect). As a country which
characterized as ownership concentration, we also include family firms as moderation variable
to examine whether family firms would strengthen the negative effect of busy directors. Using
a large sample of Indonesia listed companies in Indonesia Stock Exchange over the period 2014-
2019, we document the evidence that busy directors have no impact on stock price crash risk
and family firms exhibit a lower crash risk. Our research design use dynamic panel generalized
method of moments (GMM) estimator to alleviate endogeneity issue.

Keywords: Busy Directors, Board of Commissioner, Stock Price Crash Risk, Family Firms, Agency
Problem

ANALYSIS OF INEQUALITY IN INDONESIA, 2014 - 2019

1. Dyah Maya

(FE UNNES, [email protected])

The regional economic development can be known from several indicators, one of these is the
quality of human resources. The quality of life of the population will be better if the level of
welfare is achieved. It can be seen from the ease of community in accessing health and
education facilities. The high quality of life turns out in many regions in which the proportion
of GDRP to national is not the largest. Therefore, this study is aimed to analyze the development
gap in Indonesia. The method is quantitative descriptive in which secondary data is measured
using the Williamson Index (IW). The result shows that the inequality in Indonesia in the period
of 2014 to 2019 indicates a downward trend and does not follow the U-inverse of curve pattern
as Kuznets argues. To overcome the high level of inequality, it is necessary to determine the
scale of priorities and policy synergies between the central and regional governments.

Keywords: inequality, gap, regional, IW, kuznets

Book of Program ICE-BEES 2020 | Page 57 of 100

 COMPARATIVE STUDY OF FINANCIAL PERFORMANCE OF THE GREEN INDUSTRY IN INDONESIA
1. Siti Ridloah

(Universitas Negeri Semarang, [email protected]),

2. Anindya Ardiansari

(Universitas Negeri Semarang, [email protected]),

3. Syam Widia

(Universitas Negeri Semarang, [email protected])

Green industry is an industry that has the characteristics of using environmentally friendly
chemicals, applying reduce, reuse, recycle and recovery in the production process, using low energy
intensity, using low water intensity, using competent human resources, minimizing waste and using
low carbon technology. Currently the green industry is being promoted by various countries,
including in Indonesia. To encourage the industry to apply the principles of the green industry, since
2010 the Ministry of Industry has held a green industry awarding activity. Green Industry not only
encourages industrial companies to continue to make continuous improvements in all lines in order
to improve production efficiency and effectiveness, but also provides evidence that even a low cost
or no cost approach can have a large impact on industrial companies. Not only financial benefits
through savings and increased productivity, but also provides a new image for the company as a
Green Industry. The main objective of this research is to analyze the financial performance of
companies with green industry status in Indonesia for 5 consecutive years from 2014-2018, both
companies that go public or not. This study uses secondary data, which is tested by independent t-
test and multivariate test

Keywords: Comparative Study, Financial Performance, Green Industry.

Identifying the Factor of Employee Wellbeing Initiatives towards the Engagement of

Employees in Gojek Bandung Company
1. Vega Allya Hedina

(Institut Teknologi Bandung, [email protected])

Employee wellbeing is becoming a critical concept to boost employee engagement in a company.

Employee wellbeing and engagement run hand-in-hand as it has a positive relationship and builds
off of one another. When the employee is happy and feels content with their job, it does affect their
wellbeing. As well as when the employee is physically and mentally healthy, they will also feel
happier in the workplace thus contributing to better performance. However, employees that are
highly engaged demonstrate a much workload in which the condition might cause stress for
employees consequently affect their wellbeing. This condition occurred in one of the leading startup
companies named Gojek, specifically for the employees in Bandung Region. A survey indicates a low
number of employees agreed that their amount of stress is manageable. Meanwhile, manageable
stress has a strong correlation with employee engagement. This study has aimed to identify the
factor of employee wellbeing that could engage the employees. The data were processed using
Multiple Linear Regression to identify which independent variable significantly affected the
dependent variable. The research found that career wellbeing, social wellbeing, financial wellbeing,
physical wellbeing, and community wellbeing are the factors of employee wellbeing at the workplace
that have significant contributions to employee engagement in Gojek Bandung company. Therefore,
it is important for the company to develop employee wellbeing initiatives programs that focus on
the five factors in order to improve employee wellbeing and maintain employee engagement in a
good state.

Keywords: Employee Wellbeing, Employee Engagement, Employee Wellbeing Initiatives, Employee

Wellness, Startup Company

Book of Program ICE-BEES 2020 | Page 58 of 100

 LEARNING MICROECONOMICS DURING THE PANDEMIC: DOES DIGITAL PLATFORM MANAGEMENT
MATTER?
1. Inaya Sari Melati

(Universitas Negeri Semarang, [email protected]),

2. Harnanik

(Universitas Negeri Semarang, [email protected])

This study aims to compare students’ satisfaction and student engagement between
Microeconomics online classes based on digital platform management. Two compared classes were
distinguished in terms of digital platform variance, interaction model, and task management. Using
a quantitative approach, this study included 88 students from both classes who answering the online
Likert Scale questionnaire after finishing their online Microeconomics class during the Covid-19
pandemic. The results show that students’ satisfaction and student engagement are higher if the
class combines different digital platforms, uses a hybrid learning model, and has feedback for every
given task. However, some components of student engagement namely peer-to-peer support,
student-lecturer communication, and self-learning management are not intervened by digital
platform management. The findings implicate that digital platform management is important to
increase students’ satisfaction and student engagement in online learning but it has not changed
students’ willingness to communicate nor their learning attitude. Therefore, the related factors
affecting them need to be explored more to optimize online learning benefits.

Keywords: digital platform, Microeconomics, students’ satisfaction, student engagement, online

learning

ANALYZING THE ENIRONMENTAL SUSTAINABILITY OF WATER MANAGEMENT AT BMC AREA IN

CENTRAL JAVA
1. Nurdian Susilowati

(Universitas Negeri Semarang, [email protected]),

2. Amir Mahmud

(Universitas Negeri Semarang, [email protected]),

3. Indah Anisykurlillah

(Universitas Negeri Semarang, [email protected])

The objectives of this study are first, to provide an overview of the business risks on water and the
need of good water management; second, to examine the water-related problems critically from the
accountability perspective; and third, to understand the basic factors influencing the community
involvement to support the rural water service delivery. It was a qualitative study with the
informants from the water management and water users of Berkah Mandiri Community (BMC) at
Gunungpati District, Semarang. Data were collected using in-depth interviews and observations then
they were processed by using the Huberman data analysis technique. Physically, the water supply
managed by BMC was sufficient to fulfill the needs of the community. Water was a lot in the rainy
season and the management could fulfill the water daily needs of the community in the dry season.
Water managed transparently notified to the community to be accounted for. The community
involvement was elaborated from the sociological perspective that the basic elements of social life
consisting of structure, culture and processes in the realm of environmental communities. The
sustainability of water supply at BCM depends on community involvement in protecting the
environment.

Keywords: environmental sustainability, water management, community engagement

Book of Program ICE-BEES 2020 | Page 59 of 100

 THE ROLE OF THE ENVIRONMENT TO IMPROVE STUDENTS ' ENTREPRENEURIAL INTENTION
1. Ahmad Jaenudin
(Universitas Negeri Semarang, [email protected]),
2. Kemal Budi Mulyono
(Universitas Negeri Semarang, [email protected]),
3. Joko Widodo
(Universitas Negeri Semarang, [email protected])
The study aims to examine the environmental influence of learning through the learning process to
improve students ' entrepreneurial intentions. The design used in this study is an associative design
that is used to analyse relationships between variables. Data collection in this study with
documentation, observations and questionnaire. The data analysis techniques in this research
consist of (1) descriptive analysis, through a description of the percentage of each of the variables;(2)
as well as the inferential analysis, through the Warp Partial Least Square Structural Equation
Modelling technique that will test the causality path of either the outer model or inner model in
exploratory design. so it is hoped that we can explore the findings of new, more comprehensive and
fit causality paths that can be used for precise data interpretation. Research shows that the learning
environment seen from the learning process has a very significant impact on the students '
entrepreneurial intentions. This is demonstrated by the student spirit in managing the creativity of
making innovative products that vary among students. These findings confirm that the learning
environment greatly affects entrepreneurial intentions. Therefore, the need for creativity in
processing the learning process to create a pleasant learning environment especially in improving
the intention of entrepreneurial students.

Keywords: Keyword : Learning environment, Entrepreneurial Intension

EFFORTS TO IMPROVE THE PERFORMANCE OF MEDICAL PERSONNEL THROUGH PERCEIVED

ORGANIZATIONAL SUPPORT
1. Desti Ranihusna
(Universitas Negeri Semarang, [email protected]),
2. Unzilla Ainun Ulfa
(Universitas Negeri Semarang, [email protected]),
3. Nury Ariani Wulansari
(Universitas Negeri Semarang, [email protected]),
4. Sri Wartini
(Universitas Negeri Semarang, [email protected])
Universal Health Coverage program in 2014 has had several impacts, including an increase in the
number of patient visits to First Level Health Facilities (FKTP) or advanced. Data on the number of
patient visits is used to compile performance outcomes that will be assessed and evaluated in the
performance book each year by the Provincial Health Office for policy consideration the following
year. The results of the average level of patient visits in some Balkesmas Central Java Province still
showed a significant decrease. This has led to allegations of a decline in the performance of medical
personnel. Besides the covid-19 pandemic that appears to make medical personnel concerned about
safety and family that causes a decrease in the quality of performance. Therefore, it is very
important for organizational support for the comfort and safety of medical personnel at work to
improve performance. Research Objectives : To examine the Balkesmas employee performance
system through perceived organizational support and work engagement. Research Methodology :
This research is a quantitative study, using primary data that is by distributing questionnaires to
packaging employees who become research samples. Samples were obtained by 86 employees.
Testing the hypothesis in this study using the structural equation model (SEM) method with
SmartPLS approach version 3.0. Research Results : the overall hypothesis proposed in this study can
be accepted and shows a significant relationship, so it can be concluded that the greater the
organizational support perceived by employees and employee engagement the better the resulting
performance.

Keywords: Perceived Organizational Support, Work Engagement, Performance, Universal Health

Coverage, Balai Kesehatan Masyarakat

Book of Program ICE-BEES 2020 | Page 60 of 100

Analyze the Underlying Reason of Undergraduate Students of Management ITB Class of 2020
in Using Digital-Based Platform to Develop Soft Skills
1. Nadira Anggita Arbarani

(School of Business and Management Institut Teknologi Bandung, [email protected])

Soft skill defined as interpersonal, human, or behavioral skills needed to apply technical skills
and knowledge especially at the workplace. One of the most contentious arguments in the
present higher education literature concerns graduate quality and lack of soft skills which
important in today's labor market and necessary to enhance individual jobs. Developing soft
skill through technological advancement is a legitimate way to prove that business students
have more readiness in the workforce. Henceforth, this research aims to reveal the underlying
reason of undergraduate students of management ITB class of 2020 in using digital platform to
develop their soft skills. Ten participants were interviewed and the interview result were
analyzed by open coding, axial coding, and selective coding. The results are there’s a perception
gap between skills taught in SBM versus skills needed by the students. The symptoms are
depending on the characteristics in every student where in this research are found four
categories of students who can realize that there is a perception gap with SBM, (1) Experienced
in professional careers (2) Competition addicts (3) Not having any related activities (4) Pure
having a different mindset with SBM. The researcher made a journey flow which also shown the
benefits they are looking for in using a digital platform. There are internal factors which consists
of ability and willingness aspects and external factors that influence students' decision to use
digital platforms compared to other methods which can then lead them to understand the
urgency of learning soft skills themselves.

Keywords: business student, development, digital platform, millennials, soft skill

DOES CORPORATE SOCIAL RESPONSIBILITY DETERMINE THE STOCK RETURN OF INDONESIAN

LISTED FIRMS?
1. Joseph Lie

(Institut Teknologi Bandung, [email protected]),

2. Yunieta Anny Nainggolan

(Institut Teknologi Bandung, [email protected])

As CSR becomes a company’s obligation in Indonesia, question arise whether or not CSR will
impact the return of listed companies. This research focus on testing CSR as a risk factor to help
explain the stock return of listed companies in Indonesia by using KOMPAS100 companies. The
limitation of this research is the scope of the research as does not take the whole market as
the sample. The methodology used in this research is Multi Linear Regression by regressing
excess return (Ri-Rf) with 3 portfolio returns which are CSR Expense portfolio, Sri-Kehati
Portfolio Return, and CSA Portfolio return. CSR Expense portfolio is formed by grouping the top
10% highest and 10% lowest CSR expense from the KOMPAS 100, the return of the portfolio is
calculated by extracting HighCSR return from LowCSR as the researcher expect from previous
studies that High CSR leads to lower return. The result of the regression indicates that CSR
expense alone cannot explain the stock return significantly. However, the result is significant
when using sustainability portfolio such as Sri-Kehati and CSA. This leads to conclusion that
CSR is a significant risk factor that can be used to explain stock return, but in valuing the CSR
of a company, CSR expense cannot be used as a single measurement, it has to include other
aspect aside from expense alone.

Keywords: CSR, Portfolio, Return, Risk Factor, Multi Linear Regression

Book of Program ICE-BEES 2020 | Page 61 of 100

ANALYSIS GENDER IN ENTREPRENEURSHIP EDUCATION: ROLE OF POTENTIAL ENTREPRENEURIAL
AND MINDSETS ON INTENTION STUDENTS IN UNIVERSITIES
1. Lena Ria Bela

(Sebelas Maret University, [email protected])

This study aims to find out how gender in entrepreneurship education as a place to study
entrepreneurship and the role of entrepreneurial potential and mindset can increase student
intention. This research method uses a literature review study, which is a literature review from
previous research. Gender inequality that still occurs can be seen from the low contribution of
women in the economy, especially entrepreneurship, making gender equality as one of the
main goals of sustainable development (Sustainable Development Goals / SDGs) in Indonesia.
The process of entrepreneurship education, will provide entrepreneurship knowledge and
competencies to someone, this will increase one's entrepreneurial potential and mindset so as
to encourage the emergence of entrepreneurial behavior and intentions, in connection with
this can also be seen the difference between men and women in entrepreneurship education.
The results of several studies of previous research literature show that entrepreneurial
potential and mindset have a positive effect on one's intention, while gender has different
perceptions related to the context of one's intention

Keywords: Gender, Entrepreneurial Potential, Entrepreneurial Mindset, Intention,

Entrepreneurship Education

THE 21ST CENTURY TEACHER TRAINING MODEL WITH ONLINE MODE: A CASE STUDY
IMPLEMENTATION OF THE INDONESIAN VIRTUAL COORDINATOR
1. Ahmad Saeroji

(Universitas Negeri Semarang, [email protected]),

2. Muhsin

(Universitas Negeri Semarang, [email protected]),

3. Wisudani Rahmaningtyas

(Universitas Negeri Semarang, [email protected]),

4. Julia Kevin

(Universitas Negeri Semarang, [email protected])

The objectives of this study was to find out how the implementation of online virtual
coordinators conducted by the Ministry of Education and Culture in collaboration with SEAMEO
and SEAMOLEC. This study uses research and reporting conducted with a qualitative descriptive
approach. Qualitative descriptive research conducted to explain or describe an event. The
results showed that the Indonesian Virtual Coordinator Training was to provide participant
skills to be able to manage learning or manage training online. The activities carried out in the
Indonesian Virtual Coordinator Training consist of techniques to promote online training or
seminars by creating attractive flyers and creating online registration links, techniques for
creating or managing rooms (using virtual spaces) using webex, mastering the techniques of
hosting, moderator, speaker, and how to become a participant. The final result that becomes
an evaluation of Indonesian Virtual Coordinator activities is that participants can create digital
flyers, make a digital presence, and record material exposure activities using room webex.
Participants who meet the graduation qualifications receive a certificate as Virtual
Coordinator’s Training and have the opportunity to become instructors for further training.

Keywords: Indonesian Virtual Coordinator, Teacher Competence, 21st Century Teachers

Book of Program ICE-BEES 2020 | Page 62 of 100

 THE APPLICATION OF THEORY OF PLANNED BEHAVIOR ON PREDICTING CONSUMERS USAGE
BEHAVIOR TOWARDS STAINLESS STRAWS PRODUCT IN INDONESIA
1. Mahbub Afini Maulana
(Institut Teknologi Bandung , [email protected]),
2. Herry Hudrasyah
(Institut Teknologi Bandung , [email protected])
More than ninety-three million plastic straws are estimated used daily by Indonesians. Its
disposable nature and difficult to decompose, make plastic straws dangerous for the environment.
In recent years, one of the efforts to reduce the use of plastic straws is by using stainless straws as
the alternative that is widely done by individuals as participation in protecting the environment.
This research aims to study the consumers' behavior in the stainless straws usage in Indonesia and
using the Theory of Planned Behavior (TPB) as the framework to predict how the intention is formed.
This study confirms whether environmental concern becomes the main reason that makes
consumers use a stainless straws. PLS-SEM was used to evaluate the relationship between construct
researched. Data from 370 valid respondents collected from an online questionnaire using the
judgment sampling approach. The result shows that consumer intention to use stainless straws
affected by the attitude of using a stainless straws (20.5%), subjective norm (11.1%), perceived
behavioral control (7.7%), and perceived value as the most influential factor (57.5%). The
environmental concern of the consumers does not directly affect the intention but instead has an
indirect influence. The original and the extended model of TPB explain behavioral intention as much
as 54.9% and 71%, respectively. The findings of this research are expected can give insight to the
stainless straws marketer in formulating their marketing strategy and to the other businesses which
offer other kinds of similar product characteristics.

Keywords: Stainless Straws, Pro-environmental Behavior, Green Product, Theory of Planned

Behavior, Extended TPB

WORK FROM HOME: LECTURER PERCEPSIONAL EVALUATION FROM HUMAN RESOURCE

PERSPECTIVE DURING THE COVID-19 PANDEMIC PERIOD
1. Nury Ariani Wulansari
(Universitas Negeri Semarang, [email protected]),
2. Siti Ridloah
(Universitas Negeri Semarang, [email protected]),
3. Ida Maftukhah
(Universitas Negeri Semarang, [email protected])
On 11 March 2020, WHO established a new corona case (Covid-19) as a pandemic due to its alarming
rate and severity. As a follow up to minimize the spread of a new type of corona virus (SARS-CoV-2)
that causes Covid-19, people are asked to work, study, and worship from home, one of which is
creating a work from home system. Minister of Administrative Reform and Bureaucracy Reform
through Circular Letter number 19 of 2020 concerning Adjustment of the System for State Civil
Service (ASN). If in the previous condition, performance is measured by physical presence at work,
assignments from superiors, meetings and so on, then working from home is done by remote
systems, such as attendance from home, online meetings, use of online storage data, and so on.
Long distance work is proven not easy to do for many people, including lecturers. UNNES saw this
phenomenon, requiring all academicians to do Work From Home (WFH). This condition reaps its own
dilemmas which must be immediately anticipated by policy makers, including adjustments for
everyone, work flexibility, autonomy in completing work and achievement of lecturer productivity
which must be maintained consistently. While on the one hand, male and female lecturers have
different responses in dealing with this WFH, as well as lecturers with working age groups above 20
years. Therefore, it is important to be able to identify how lecturers' perceptions of evaluation of
WFH practices that have been carried out during the Covid-19 alert period as an alternative material
for future work models.

Keywords: Work from Home, Evaluation, Perception.

Book of Program ICE-BEES 2020 | Page 63 of 100

 LEARNING MANAGEMENT BASED ON ENTREPRENEURSHIP IN TUMBUH 1 ELEMENTARY SCHOOL
YOGYAKARTA
1. Dinar Listina

(State University of Yogyakarta, [email protected]),

2. Zainal Arifin

(State University of Yogyakarta, [email protected])

Education becomes an important role to lead someone in developing their potential, one of
them is entrepreneurial potential. Educational institutions often create students who are
skilled, but do not have an entrepreneurial willingness, so that many students are ready to work
but few can create jobs. Elementary school is the beginning to study entrepreneurship. The
purpose of this research is to know how learning management in Tumbuh 1 Elementary School
Yogyakarta from planning, implementation, and evaluation of learning. The research methods
that used in collecting data are observation, interview, and documentation. The result showed
that the planning of learning based on entrepreneurship has been planned in school program
meeting. The implementation of this learning is by school subject, school habituation activity,
and extracurricular program. Entrepreneurship learning by extracurricular program is held by
visiting industry or market day. The evaluation is implemented by making instrument appraisal
in a list of checklist to assess the ability and the development of students. The obstacles which
face by the school in applying this learning method including human resources, marketing,
time, and cooperation with stakeholders.

Keywords: management, learning management, entrepreneurship, entrepreneurship

education, management education elementary school

ANALYSIS OF CONSUMER PREFERENCES AGAINST TUBER BASED FOODS

1. Etty Soesilowati, Nana Kariada TM , Octavianti Paramita

(Semarang State University, [email protected])

Abstract Tubers in addition to containing high carbohydrates also contain a number of bioactive
compounds (dioscorin, diosgenin, and phenols) which have physiological effects as
antioxidants. These three types of bioactive compounds have been proven to have the ability
to ward off free radicals. The research aims to find out the preferences and factors behind
consumers in consuming tuber based foods, as well as important attributes that are considered
by consumers to choose tuber based foods or non-tuber based foods. The research was
conducted through a quantitative approach with the population of the city of Semarang. While
the sample is taken by using the non probability sampling method by considering the
demographic aspects, including gender, age, education and occupation. Data were analyzed
with descriptive percentages. Meanwhile, to describe the multi-attribute preferences of
consumers for products analyzed using Fishbein analysis. The results showed that the
attributes that were considered by respondents to consume processed tubers and non-tubers,
respectively, were taste, texture, price, aroma, and shape. In general, all tuber based foods get
a positive attitude from consumers. Research recommends the attributes of tubers based foods
that need to be improved include the shape / size, texture and price, while the attributes that
need to be maintained are the taste and aroma of the processed.

Keywords: Key Words : Preferences, Consumer, Tuber Based Foods

Book of Program ICE-BEES 2020 | Page 64 of 100

 The role of sharia supervisory board in the profitability and firm size relationship on the
Islamic social reporting disclosure; case study at Indonesian Islamic Banks
1. Fachrurrrozie
(Universitas Negeri Semarang, [email protected]),
2. Agus Wahyudin
(Universitas Negeri Semarang, [email protected]),
3. Ahmad Nurkhin
(Universitas Negeri Semarang, [email protected]),
4. Ika Agustina
(Universitas Negeri Semarang, [email protected])
Islamic social reporting (ISR) is developing as a response of companies operating based on
Islamic sharia principles. The ISR concept was developed from the concept of corporate social
responsibility (CSR) that has been adopted by the company in general. This study aims to
examine the role of the Sharia supervisory board (SSB) in the relationship of profitability and
company size on ISR disclosure. The population in this study are all Islamic Commercial Banks
in Indonesia, with the unit of analysis being the annual report of each Sharia Commercial Bank.
There are 14 Islamic banks until September 2019. The time of research observations is from
2014-2018. The data collection method is documentation. The analytical method used is
moderated regression analysis (MRA). The result show that there is moderating role of sharia
supervisory board in the profitability and firm size relationship on the Islamic social reporting
disclosure. Profitability and firm size also significantly influence on the Islamic social reporting
disclosure.

Keywords: Islamic social reporting disclosure, profitability, firm size, sharia supervisory board

DETERMINANTS OF ENTREPRENEURIAL INTENTION: AN EMPIRICAL STUDY OF MALAYSIAN PUBLIC

UNIVERSITY BUSINESS STUDENTS
1. Noorain Mohd Nordin
(Universiti Teknologi Mara Cawangan Melaka, [email protected]),
2. Wei-Loon Koe
(Universiti Teknologi Mara Cawangan Melaka, [email protected]),
3. Munirah Mohamed
(Universiti Teknologi Mara Cawangan Melaka, [email protected]),
4. Nurul Asnida Zainuddin
(Universiti Teknologi Mara Cawangan Melaka, [email protected])
Entrepreneurial intention, as the preliminary point of pursuing new ventures. Entrepreneurship
is to be a vital component for enhancing a country's economic growth and sustainability while
confronting the challenges of globalization, such as increasing unemployment among students.
The objectives of this paper is to examine the relationship between personality, government
support and entrepreneurship education with entrepreneurial intention among business
students from selected public university in Malaysia and to measure the predictor of
entrepreneurial intention. This study is quantitative in nature and questionnaires distributed
to collect information from respondents based on 100 sample size and employed convenience
sampling method. The data obtained through questionnaires was analyzed and evaluated by
statistical test correlation and regression. The results show all moderate relationship with
entrepreneurial intention and government support is the factors that more influence on
entrepreneurial intention among business public university. Finally, limitation of study is also
recognized and identified after the research is done. This paper provides a comprehensive
framework that contributes to the conceptualization of entrepreneurial intention and will help
government as well as academics to understand for future research to be conducted for better
understanding in future.

Keywords: Entrepreneurial Intention, Personality, Government Support, Entrepreneurship

Education, Public University

Book of Program ICE-BEES 2020 | Page 65 of 100

 RELATIONSHIP BETWEEN INFORMATION TECHNOLOGY (IT) ACCEPTANCE AND EMPLOYEE
PERFORMANCE USING TECHNOLOGY ACCEPTANCE MODEL (TAM)
1. Irzan Bin Ismail

(Universiti Teknologi MARA Cawangan Melaka, [email protected]),

2. Amirul Fekree 'Aini

(Universiti Teknologi MARA Cawangan Melaka, [email protected]),

3. Nurazree Bin Mahmud

(Universiti Teknologi MARA Cawangan Melaka, [email protected]),

4. Helmy Fadlisham Bin Abu Hasan

(Universiti Teknologi MARA Cawangan Melaka, [email protected])

The issue on absence of user acceptance and selection of new technologies has for quite some
time been an obstruction to its usage achievement. Information technology has vital
importance in every field and proven to facilitate employee in performing their tasks. The
purpose of this research is to investigate the relationship between information technology (IT)
and employee performance using Technology Acceptance Model (TAM). The data for this study
was collected from 144 respondents. Sample selection was based on convenience sampling
method. The data collected was then evaluated by using Statistical Package for the Social
Science (SPSS) Version 25. Numerous tests were converged such as frequency distribution,
descriptive analysis, reliability analysis, Pearson’s correlation analysis and multiple regression
analysis. The results indicated that perceived usefulness and perceived ease of use are related
to employee performance.

Keywords: Information technology, employee performance, Technology Acceptance Model,

perceived usefulness, perceived ease of use

THE IMPACT OF FOREIGN DIRECT INVESTMENT ON MALAYSIA ECONOMIC GROWTH

1. Muhammad Azim Halizam

(Universiti Teknologi MARA, [email protected]),

2. Abdul Rahim Ridzuan

(Universiti Teknologi MARA, [email protected])

Malaysia has shown a remarkable progress in its economic growth in the past decade. However,
the economic growth in Malaysia has cause foreign direct investment (FDI) volatile in the
market. The main objective of this research is to analyse the impact of FDI on Malaysia economic
growth proxied by gross domestic product (GDP), foreign direct investment (FDI), gross fixed
capital formation (DI), population growth (POP), and trade openness (TO). Analysis was done
using Autoregressive Distributed Lag Model (ARDL) bound test approach with the period range
of study was from 1970 until 2018. The empirical results also show with focus on FDI
macroeconomic could improves the growth of economic and give a positive significant result in
Malaysia. One policy recommendation is with the corporation from government agencies can
enhance the economic growth and also can improve the stability in the economy.

Keywords: FDI, Economic growth, ARDL, Gross fixed capital formation, Population growth, Trade
openness, Gross domestic product

Book of Program ICE-BEES 2020 | Page 66 of 100

 JOB SATISFACTION COMPONENTS AND TURNOVER INTENTION AT SELECTED AUTOMOTIVE
MANUFACTURING FACILITY IN MALAYSIA
1. Nurazree Mahmud
(Universiti Teknologi MARA, Cawangan Melaka, [email protected]),
2. Intan Syafinaz Mustapha
(Universiti Teknologi MARA, Cawangan Melaka, [email protected]),
3. Noorshuhana Mohd Adom
(Universiti Teknologi MARA, Cawangan Melaka, [email protected]),
4. Nur’ain Abu Mansor
(Universiti Teknologi MARA, Cawangan Melaka, [email protected])
Turnover has become a crucial problem in organisation and it has impacted the employee
performance as well as the whole organisation performance. The objectives of this study aim
to focus on the turnover issue of the employee at selected automotive manufacturing facility
in Malaysia. Questionnaires and document analysis were blended to capture authenticity and
exhaustiveness of the data. 80 participants were selected from employees of the said
organisation. Both inferential and descriptive statistics were used to present the results.
Descriptive statistics were also used to describe the profiles of employees. Next, the data
collection in this study was also analysed by using frequency, descriptive analysis, reliability,
Pearson’s Correlation analysis and Multiple Regression Analysis in order to answer the research
questions. The researchers have done the measurement of central tendency to determine the
frequency, percentage, mean and standard deviation for each independent variable. The
researchers have found that out of four components of job satisfaction that were chosen for
this study, the only one factor that is significant on the employee turnover intention is nature
of work. Another three factor (supervision, salary and welfare) have no significance impact on
employee turnover intention in the case of this organisation. In other words, this organisation
need to put serious effort in order to have better nature of work thus will reduce turnover
intention among its employees.

Keywords: Job satisfaction components, turnover intention, organisation, nature of work,

supervision, salary and welfare

THE EFFECT OF LEVERAGE, CAPITAL TURNOVER, AND FINANCIAL STABILITY ON FRAUD FINANCIAL
STATEMENT WITH FINANCIAL TARGET AS MODERATING VARIABLE
1. Sukirman
(Faculty of Economics, UNIVERSITAS NEGERI SEMARANG, [email protected]),
2. Bunga Cahyani
(Faculty of Economics, UNIVERSITAS NEGERI SEMARANG, [email protected]),
3. Retnoningrum Hidayah
(Faculty of Economics, UNIVERSITAS NEGERI SEMARANG, [email protected]),
4. Dhini Suryandari
(Faculty of Economics, UNIVERSITAS NEGERI SEMARANG, [email protected])
This study aims to analyze and obtain empirical evidence about the effect of leverage, capital
turnover and financial stability on financial statement fraud with financial targets as a
moderating variable. The research population is the property and real estate sub-sector
companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sampling
technique was purposive sampling. The data analysis method uses moderated regression
analysis with IBM SPSS 24 software. The results of the study show that capital turnover has a
positive effect on financial statement fraud, while leverage and financial stability have no effect
on financial statement fraud. In addition, the financial target can strengthen the influence of
leverage and financial stability. But financial targets are not able to strengthen the effect of
capital turnover on financial statement fraud. Therefore, the higher the value of capital
turnover, the higher the financial statement fraud. In addition, financial targets can strengthen
the influence of leverage and financial stability on financial statement fraud.

Keywords: Leverage, Capital Turnover, Financial Stability, Fraud Financial Statement, Financial
Target

Book of Program ICE-BEES 2020 | Page 67 of 100

 THE EFFECT OF THE SIZE OF PUBLIC ACCOUNTING FIRMS, AND SPECIALIST AUDITORS ON
FINANCIAL COMPANIES IN INDONESIA WITH THE AUDIT COMMITTEE AS A MODERATING
1. Retnoningrum Hidayah
(Faculty of Economics, Universitas Negeri Semarang, [email protected]),
2. Wisnu Darmawan
(Faculty of Economics, Universitas Negeri Semarang, [email protected]),
3. Trisni Suryarini
(Faculty of Economics, Universitas Negeri Semarang, [email protected]),
4. Dhini Suryandari
(Faculty of Economics, Universitas Negeri Semarang, [email protected]),
5. Rita Rahayu
(Faculty of Economics, Universitas Negeri Semarang, [email protected]),
6. Sri Rahayu
(Faculty of Economics, Universitas Negeri Semarang, [email protected] )
The audit quality becomes important in the realization of good corporate governance. There
are several things that affect audit quality, namely the size of public accounting firms (KAP),
specialist auditors, audit tenure, etc. This study examines the influence of KAP size and
specialist auditors on audit quality in financial companies in Indonesia. Furthermore, this study
has a novelty on the use of audit committee variables as a moderating variable to strengthen
or weaken the relationship of the independent variable to the dependent variable. The sample
of this study is a financial company listed on the Indonesian Stock Exchange (IDX) in 2016-2018.
Furthermore, the data analysis method uses MRA test with SPSS 23. The results of this study
indicate that auditor specialization has a negative effect on audit quality. Whereas, the size of
the KAP has no effect on audit quality. Furthermore, there is a significant influence between
KAP size on audit quality that is moderated by the audit committee. However, the audit
committee cannot moderate the relationship of the influence of auditor specialization on audit
quality. This research contributes to the scientific literature related to audit quality.

Keywords: audit quality, size, specialist, audit committee

Determinant Accessibility of Micro Small Enterprises Credits

1. Nurjannah Rahayu Kistanti
(Universitas Negeri Semarang, [email protected]),
2. Karsinah
(Universitas Negeri Semarang, [email protected] ),
3. Phany Ineke Putri
(Universitas Negeri Semarang, [email protected])
Micro and Small Entreprises (MSEs) are more resilient to crises, but they have many classical
problems for development. The capital factor is the most significant part in their business
activity. MSEs never easily get the capital aid (banking credit). Some obstacles of the
accessibility of MSEs to the banking credit are caused by several things (Character, Capacity,
Capital, Colleteral and Condition of Economy). This research aims to identify the factors causing
the low accessibility of MSEs to the banks based on the 5C criteria in Semarang Municipality.
The data collection techniques use Focus Group Discussion and questionnaire. The samples in
this study is 100 entrepreneurs by using quota sampling method. Data analysis techniques using
logistic regression models. The dependent variable is access to credit. The independent
variables are gender, education, age, previous credit, financial statements, business
legalization, capital, guarantees and interest rates. The results showed that the variable assets
owned, financial report, legalization, collateral and interest rates affect the probability of
access to MSEs credit in banks. For the variables of gender, education, age, and obtaining prior
credit do not affect the probability of access to MSEs credit.

Keywords: Accessibility, Micro Small Enterprises, Credits

Book of Program ICE-BEES 2020 | Page 68 of 100

 Improving Youth Financial Literacy Education Through Museum Visit
1. Mohd Halim Mahphoth
(Universiti Teknologi MARA, [email protected]),
2. Shafinar Ismail
(Universiti Teknologi MARA, [email protected]),
3. Mohd Isham Abidin
(Universiti Teknologi MARA, [email protected]),
4. Rohaiza Kamis
(Universiti Teknologi MARA, [email protected]),
5. Wei-Loon Koe
(Universiti Teknologi MARA, [email protected])
Over the last several years, the issue of financial literacy seems to have risen on the agendas of
young generation. The needs of financial literacy are becoming increasing important for youth in the
Malaysian context. Fortunately, Bank Negara Malaysia Museum Art and Gallery (BNM MAG) educates
the public through exhibits that foster visitors' understanding of financial knowledge. This study
examined the relationships between motivation, engagement and generic learning outcomes of
youth visitors in BNM MAG. The study revealed four key experiences that had significant and positive
effects on the generic learning outcomes of youth visitors including affective, cognitive, sensory and
social experiences. In addition, it indicated that motivation positively affected generic learning
outcome and lead to knowledge gains. The authors expect that policymakers or museum managers
could be used to manage the use of museums for young generation, which more likely to value the
engagement aspects of the experience, especially during the museum tour. This study provides
some insight into the connections between the learning in museum and offers suggestions for future
research.

Keywords: Museum, Motivation, Engagement, Generic Learning Outcomes

Differences in Technopreneurial Intention: An Analysis Based on Background of Students

1. Wei-Loon Koe
(Universiti Teknologi MARA, [email protected]),
2. Noorain Mohd Nordin
(Universiti Teknologi MARA, [email protected]),
3. Mohd Halim Mahphoth
(Universiti Teknologi MARA, [email protected])
The Fourth Industrial Revolution (IR 4.0) and 5G technology have caused entrepreneurship to move from
traditional based to technology based. The COVID-19 pandemic has also created many new normals that
emphasize on use of technologies in business transactions and other entrepreneurial activities. Thus,
technology-based entrepreneurship or technopreneurship could be regarded as an important form of
entrepreneurship in future. However, technopreneurship is still deemed as a new breed of
entrepreneurship. Furthermore, there are many challenges in the development of competitive
technopreneurs. As such, this study was carried out to scrutinize the differences in technopreneurial
intention among university students. A total of 361 final-year undergraduate students registered in a
Malaysian public university were surveyed through questionnaire. Data regarding student’s background
information and level of technopreneurial intention were collected and analyzed. This study performed
one-way ANOVA to identify the differences in technopreneurial intention among the students. The results
indicated that differences in technopreneurial intention were found among the students from three
different clusters of studies (i.e.: business and management, science and technology, and social and
humanities), four different living locations (i.e.: City Hall, City Council, Municipal Council and District
Council) and three different working experience (i.e.: no experience, part-time and full-time). However,
students who had family/friends doing business (i.e.: no one, family members, friends, both family
members and friends) and students from three different household income groups (i.e.: B40, M40, T20)
did not showed any differences in technopreneurial intention. It could be concluded that students
background could cause students to have different level of technopreneurial intention. As university
students are regarded as potential technopreneurs, understanding of their techopreneurial intention is
crucial for higher learning institutions and governmental agencies to carry out successful
technopreneurship development strategies.

Keywords: Differences, Intention, Students, Technopreneurship, University.

Book of Program ICE-BEES 2020 | Page 69 of 100

 THE PERCEPTION OF SMEs ACTORS TO CAPITAL ACCESS IN THE FINANCIAL INSTITUTION
1. Nuramalia Hasanah

(FE UNJ, [email protected]),

2. susi Indriani

(FE UNJ, [email protected]),

3. Diah Armeliza

(FE UNJ, [email protected]),

4. Indah Muliasari

(FE UNJ, [email protected])

The small and medium enterprises (SMEs) are some of the strategic sectors in the national
economy. Furthermore, SMEs have abundant contributions to national production. The
Indonesian government has tried to develop the real sector to overcome SME's barrier to capital
access guaranties. Financial problems in a company, especially SME and a lack of access to
formal funding, make it difficult to grow. Therefore, the purpose of this study is to obtain
empirical evidence of SME perceptions of capital access in financial institutions. This study uses
qualitative analysis and the data used are primary data from the SME owner. The population is
the SMEs owners in PIK Pulogadung, East Jakarta, and the total investigation area is 120
participant with random sampling. The results of this study will be of interest to SMEs, Public,
Local Government and Academics.

Keywords: Capital Access, SMEs, Financial Institutions

PREFERENCE OF USE OF TRANSPORTATION MODE IN TRAVELLING

1. Deky Aji Suseno

(Universitas Negeri Semarang, [email protected]),

2. Nur Aisah

(Universitas Negeri Semarang, [email protected])

Mode of transportation facilities have an important role for the development of the tourism
sector. However, there are several regions in Central Java, not showing this. There are some
regions that have more complete modes of transportation facilities and a greater number
compared to other regions, but do not have as many tourist arrivals as other areas with fewer
facilities. The guess is that there is a preference for certain modes of transportation in traveling
to tourist attractions. Therefore, it is necessary to study how individual preferences in using
modes of transportation in traveling. The objective of this study is to identify and analyze
individual preferences in using modes of transportation when traveling. The analytical method
used is the mix method method, which is a combination of qualitative analysis and quantitative
analysis. In detail, the analytical method used is the Analysis Hierarchy Process and Descriptive
Analysis. Analysis Hierarchy Process is used to obtain preference for the use of transportation
modes. Descriptive analysis is used to describe, explain and reinforce the results of the Analysis
Hierarchy Process. The results obtained priority scale of preference in the use of transportation
modes in traveling. Furthermore, there are criteria that serve as reasons for choosing
transportation modes. Then the criteria are known to be the priority of individuals in a tour.

Keywords: modes of transportation, individual preference, Analysis Hierarchy Process, priority

scale, traveling

Book of Program ICE-BEES 2020 | Page 70 of 100

 The relationship between sustainability performance and sustainability disclosure
1. Aditya Septiani

(Universitas Diponegoro, [email protected])

Environmental and social performance indicators measure sustainability performance as an

independent variable by the Global Reporting Initiative (GRI). Furthermore, this study presents
a measurement scheme for sustainability disclosure quality as a dependent variable that
integrates the environmental and social dimensions of sustainability. This study aims to analyze
the effect of sustainability performance on sustainability disclosure quality and provides
empirical evidence for their correlation based on voluntary disclosure theory and legitimacy
theory. The measurement scheme for sustainability disclosure is closely linked to the reporting
requirements defined by GRI. The level of the internal organizational units focused on
sustainability corporate, external assurance, firm size, leverage, and industry group are used as
a control variable in this study. The sample of this study is companies listed in Indonesia Stock
Exchange, which published a sustainability report in the period 2016-2018. This study used
purposive sampling as a sampling method. In addition, multiple linear regression analysis is
used as an analysis technique in this study. This study result reveals sustainability performance
has significant positive effects on high-quality sustainability disclosure. Therefore, the
company with high-quality superior sustainability performers choose sustainability disclosure,
which is consistent with voluntary disclosure theory. Moreover, sustainability performance has
significant negative effects on low-quality sustainability disclosure, which based on legitimacy
theory indicates that a company with poor sustainability performers prefer low-quality
sustainability disclosure.

Keywords: Sustainability performance, sustainability disclosure quality, environmental and

social dimension, Global Reporting Initiative (GRI).

Does the Reinhart-Rogoff Hypothesis is Applicable for the Upper-Middle-Income Economies?

1. NUR HAYATI ABD RAHMAN
(UITM MELAKA, [email protected]),
2. SHAFINAR ISMAIL
(UITM MELAKA, [email protected]),
3. ABD RAHIM RIDZUAN
(UITM MELAKA, [email protected])
In the midst of the accomplishing the Industrial Revolution 4.0, all countries need to invest in
advanced technology, robotics, artificial intelligence, research, and development as well as
human capital development. However, the challenge comes when the mother nature requires
the government to spend a tremendous amount of funds for economic and social recovery due
to unexpected events, such as tsunami, earthquakes, and floods. Given a limited amount of
funds, the governments have to incur public debt to support economic growth and
development. Based on the Reinhart-Rogoff hypothesis, the ratio of public debt to GDP shall
not exceed 90 percent. Or else, it will give detrimental effects on economic growth. Thus, this
paper aims in investigating the appropriateness of the Reinhart-Rogoff hypothesis in the
upper-middle-income economies. By using the data for 32 countries in the upper-middle-
income economies from 1990 to 2018, it was found that the Reinhart-Rogoff hypothesis is not
applicable in the upper-middle-income economies. The economic growth starts to diminish
when the ratio of public debt to GDP is more than 70 percent. This study contributes to the
policy implication by re-alerting the government not to borrow funds beyond the 70 percent
threshold.

Keywords: public debt, economic growth, Reinhart-Rogoff hypothesis, Industrial revolution 4.0

Book of Program ICE-BEES 2020 | Page 71 of 100

 THE EFFECT OF JOB RESOURCES ON WORK ENGAGEMENT: DOES THIS MATTERS AMONG
ACADEMICS IN MALAYSIA?
1. Rozana Othman
(Universiti Teknologi Mara, Melaka, [email protected]),
2. Noorazima Asyikin Mohd Asri
(Universiti Teknologi Mara, Melaka, [email protected] ),
3. Nurul Ezaili Alias
(Universiti Teknologi Mara, Melaka, [email protected] ),
4. Ramesh Krishnan
(Universiti Teknologi Mara, Melaka, [email protected] ),
5. Koe Wei Loon
(Universiti Teknologi Mara, Melaka, [email protected] )
A rapidly changing business environment requires the organization to gain a competitive
advantage to survive. As people are known to be the most valuable assets to an organization,
having employees that are actively engaged in their work can positively lead to higher
performance and subsequently contribute to the success of the organization. One of the
predictors that would lead to work engagement is through the dimensions of job resources,
which rooted in Job Demand-Resources Theory. Therefore, the primary purpose of conducting
this research is to examine the role of job resources on work engagement among academics in
a local public university. The data from 87% out of 101 academics are collected then analyzed
by using IBM SPSS Statistics (Version 23.0). The result from Multiple Regression analysis
indicated that only two dimensions in job resources, which are autonomy and social support
have significant and positive relationships with work engagement while performance feedback
is not substantial. Thus, from the analysis, a predictor of social support represented as the most
significant variable influencing work engagement among academics.

Keywords: Work Engagement, Job Resources, Autonomy, Social Support, Performance Feedback

SUSTAINABILITY REPORTING PRACTICES IN INDONESIA

1. Surya Raharja
(Universitas Diponegoro, [email protected]),
2. Maylia Pramono Sari
(Universitas Negeri Semarang, [email protected]),
3. Sandy Arief
(Universitas Negeri Semarang, [email protected])
The aims of this research to analyse the sustainability reporting practices in Indonesia between
high-and low-profile companies who are registered at Indonesian Stox Exchange based on GRI
G4 Index. More detail there are four aims, which are first, to identify sustainability reporting
channels; second, analyze sustainability reporting practices; third, analyzing the level of
compliance with the GRI G4 Index and fourth, examining the difference between sustainability
performance and reporting of high and low profile companies who are registered at LQ45 IDX.
This study used secondary data which are information about economic, social and environment
on the company's website and uses combination of content analysis and quantitative analysis
methods for 3 years. This result shows that the Sustainability Performance have been carried
out by Indonesian companies and the Sustainability Reporting disclosure has been carried out.
But the result shows that the low-profile company is better than the high profile company in
Sustainability Reporting. Related to readiness all of the low-profile company (100%) has already
ready about Sustainability Reporting, but only 87% for high profile company.

Keywords: Sustainability Reporting (SR), Sustainability Performance (SP), High Profile

Companies, Low Profile Companies, Global Reporting Initiative (GRI).

Book of Program ICE-BEES 2020 | Page 72 of 100

 Micro Small and Medium Enterprises Facing the Industry 4.0 Era in Semarang City
1. Karsinah
(Faculty of Economics Universitas Negeri Semarang, [email protected]),
2. Yozi Aulia Rahman
(Faculty of Economics Universitas Negeri Semarang, [email protected]),
3. Phany Ineke Putri3
(Faculty of Economics Universitas Negeri Semarang, [email protected])
The MSMEs sector contributes significantly to the economy of Semarang City. Besides contributing
to the Semarang City gross regional domestic product, it also absorbs a significant amount of labor.
Along with the development of industry 4.0 which leads to high-tech and the use of the Internet of
Things (IoT), the MSMEs sector in Semarang City must be able to adjust and prepare for changes.
This research is an explorative study, which focused on identifying internal and external conditions,
assessing readiness and recommended strategies to the MSMEs facing the industry 4.0 era in
Semarang City. The data used are quantitative data and qualitative data. In this study the samples
taken in accordance with the sampling technique are 100 micro small business units. Quantitative
descriptive analysis and SWOT analysis are used in the analysis method of this study. The results
showed that MSMEs in Semarang City were not ready in applying technology in their business
activities. In terms of products and services, MSMEs that have used EDC (Electronic Data Capture)
are less than 20% and those who use payment methods through fintech are only about 12%. Then
from the aspect of the business model, MSMEs that have used computer equipment are only about
28%, MSMEs that have internet network facilities by 35% and MSMEs that use automatic machinery
and equipment around 45%. Furthermore, from the strategic and organizational aspects, although
most of the MSMEs have acquired skills in the use of technology, MSMEs that use non-cash
transactions are only around 30%. The advice that can be given in this study is that more massive
efforts need to be made in socializing the concept of industry 4.0 to MSMEs in Semarang City

Keywords: MSMEs, industry 4.0, Semarang City, economy, aspects

Assessing The Determinants of Exchange Rate Stability : An Empirical Evidence in Malaysia

1. Rohaiza Kamis
(Universiti Teknologi MARA, [email protected]),
2. Mohd Isham Abidin
(Universiti Teknologi MARA, [email protected]),
3. Shafinar Ismail
(Universiti Teknologi MARA, [email protected]),
4. Mohd Halim Mahphoth
(Universiti Teknologi MARA, [email protected])
Exchange rates explicit the value of one nation’s currency in relation to the value of another nation's
currency. The rates engage an important part in economics, dominate the investment strategies and
influencing the balance of trade between nations. Thus, exchange rate plays a significant role in
developing country like Malaysia. This study empirically examined the effect of macroeconomic
variables towards the exchange rate of Malaysia Ringgit against US dollar for the past 14-year on
monthly basis from July 2005 to July 2019. The Real Exchange Rate of Malaysia Ringgit against US
dollar (EXC) has been used as a dependent variable where other four macroeconomic components
had been classified as interest rate (INT), inflation (INF), export (EXP) and import (IMP) as
independent variables. The ordinary least square regression (OLS) technique has been used to
assess the relationship between the variables. The result shows that interest rate (INT) is not
significant, the inflation rate (INF) is positively significant at 1% level, export (EXP) is positively
significant at level 5% and import (IMP) is negatively significant at 5% level of significant with real
exchange rate (EXC). The INF and EXP is positively forced the exchange rate mean that when the
values of these two variables is increase the value of exchange will be increasing but in case of IMP
is vice versa. These finding may give some overview of policy implications to the policymakers in
optimizing the effects of macroeconomic variables towards the stability of the exchange rate.

Keywords: Macroeconomic Variables, Exchange Rate, Ordinary Least Square Regression

Book of Program ICE-BEES 2020 | Page 73 of 100

 DETERMINANTS OF DIVIDEND POLICY OF INDONESIAN COMPANIES: A PANEL DATA ANALYSIS
1. Joshua Gorga Sijabat

(Program Studi Magister Manajemen, Universitas Indonesia, [email protected]),

2. Eka Pria Anas

(Program Studi Magister Manajemen, Universitas Indonesia, [email protected])

This study aims to investigate the determinants of the dividend policy of Indonesian companies
using a sample of 17 listed non-financial Indonesian companies that continuously paid dividends
from 2014 to 2018. This study uses several theories to assist readers in better comprehending the
concept of dividends and dividend policy, including signaling hypothesis, free cash flow hypothesis,
life cycle hypothesis, and capital structure hypothesis. This study applies a panel data analysis to
test those hypotheses. The variables used in this study that may explain a company’s dividend
decision are selected based on the theories and available empirical research and are determined
by data availability. This study uses the dividend payout ratio and dividend yield to represent the
dividend policy. The findings suggest that free cash flow, liquidity, and investment opportunity are
the major determinants of the dividend payout ratio for Indonesia companies. Furthermore, the
results also suggest that asset tangibility and size are major determinants of dividend yield. In
general, the results apparently show little support for the signaling and capital structure hypotheses
but considerable support for the free cash flow and life cycle hypotheses. This research is expected
to have profound implications for future studies on dividend policy in Indonesia and might assist
companies and authorities in making effective decisions about dividend policy for Indonesian
companies and investors in determining their investment strategies.

Keywords: dividend policy, signaling theory, free cash flow theory, life cycle theory, capital structure
theory

DYNAMIC CAPITAL STRUCTURE AND ITS SPEED OF ADJUSTMENT: A CASE OF LISTED

MANUFACTURING FIRMS IN INDONESIA
1. Novia Putri Anisti

(Universitas Indonesia, [email protected]),

2. Dony Adbul Chalid

(Universitas Indonesia, [email protected])

This study aims to examine the dynamic aspects in the capital structure decisions of manufacturing
firms in Indonesia, offering a continuation to the existing literature on Indonesia by using a dynamic
model, including the existence of optimal capital structure, the determining factors, the speed of
adjustments, and the aiding theories to explain the findings. Correspondingly, we would like to
observe the optimal leverage of manufacturing firms in Indonesia. The findings show that
Indonesian manufacturing firms do practice optimal capital structure and are altered by firm-
specific and time-varying factors. Despite relatively recent data and more specific sample firms (one
industry only), the results of this study still need to be further developed. The sample chosen
focused on listed firms, hence the results may not be generalized to all Indonesian manufacturing
firms. This research is expected to have profound implications for future studies of capital structure
and might one day be able to help firms, investors, and authorities in making effective decisions, as
well as analysts in observing the correlation between the capital structure theories and the financing
practice of manufacturing firms in Indonesia.

Keywords: Capital structure, Speed of adjustment, Optimal leverage, Trade-off Theory, Pecking Order
Theory.

Book of Program ICE-BEES 2020 | Page 74 of 100

 GENERATION Y WOMEN COSMETIC DECISION : INSIGHT FROM BRAND LOYALTY
1. Mohd Isham Abidin
(Universiti Teknologi MARA Melaka, [email protected]),
2. Rohaiza Kamis
(Universiti Teknologi MARA Melaka, [email protected]),
3. Shafinar Ismail
(Universiti Teknologi MARA Melaka, [email protected]),
4. Mohd Halim Mahphoth
(Universiti Teknologi MARA Melaka, [email protected]),
5. Mohd Amirul Atan
(Universiti Teknologi MARA Melaka, [email protected])
With expanding rivalry in the cosmetic industry, these day, consumers are more than once
overflowed with various brands of beauty care products. In such a circumstance, it may be an
exorbitant undertaking for the company to guarantee brand loyalty among the existing
consumers. Therefore, it has gotten basic for the company to have a more noteworthy
information on the determinants of brand loyalty to a specific brand of cosmetic. The purpose
of this study is to investigate the factors that influencing cosmetic brand loyalty among
generation Y women. The stratified random sampling was adopted in distributing
questionnaires to 250 respondents. The data was analyzed using SPSS 18.0 which involves scale
reliability, descriptive and multiple regression analysis. This study revealed of four key
independent variables which promotion, brand name, price and product quality has positive
significant effect towards cosmetic brand loyalty among generation Y women. Recommendation
is suggested for future direction

Keywords: Brand Loyalty, Generation Y, Multiple Regression Analysis

ANALYZING THE ROLE OF PRODUCT INNOVATION BASED ON CULTURAL ENVIRONMENT ON THE

MARKETING PERFORMANCE
1. Murwatiningsih

(Universitas Negeri Semarang, [email protected]),

2. Nina Oktarina

(Universitas Negeri Semarang, [email protected])

The objective of the study is to examine and analyze the role of product innovation based on
cultural environment mediating the superior business capabilities and entrepreneurial
networks on the marketing performance of micro, small and medium-sized convection
enterprises in Semarang. This research takes 100 respondents as the samples using an
incidental sampling technique. The respondents are owners/managements of convection
businesses. The data are collected by using questionnaire and analyzed by employing
descriptive technique and path analyzes using IBM SPSS version-24 software. The research
results show that superior business capabilities, entrepreneurial networks, and product
innovation based on cultural environment give positive and significant effect on marketing
performance. The role of product innovation based on cultural environment is able to mediate
the effect between superior business capabilities, and entrepreneurial networks on the
marketing performance of micro, small and medium-sized convection enterprises.

Keywords: Innovation, Cultural Environment, Superior Business Capabilities, Entrepreneurial

Networks, Marketing Performance

Book of Program ICE-BEES 2020 | Page 75 of 100

 THE ROLE OF PERCEIVED VALUE ON TOURIST LOYALTY: CASE STUDY ON NATURE TOURISM IN
INDONESIA
1. Wahyono

(Universitas Negeri Semarang, [email protected]),

2. Bayu Wiratama

(Universitas Negeri Semarang, [email protected]),

3. Angga Pandu Wijaya

(Universitas Negeri Semarang, [email protected])

Tourist loyalty is the primary aspect to determine future visits. Loyalty is a form of connection
between tourists and tourism destinations. Moreover, a loyal tourist will promote a certain
destination to their colleague, therefore potentially enhance the number of visitors. Previous
research affirms that the critical point to form loyalty is experience, accessibility, facilities, and
perceived value. This research novelty aims to ensure the previous studies inconsistency on
the relationship of experiential marketing, facilities, accessibility, and tourist loyalty. This study
adopts disconfirmation theory framework to discover comparison tourist's willingness to
sacrifice and experience. High perceived value when visiting tourism destinations will affect
tourist loyalty. This study involved 116 respondents who visited the Umbul Ponggok which
represents nature tourism destination in Indonesia. The results showed that experiential
marketing, facility, and accessibility have a direct influence on tourist loyalty, on the other
hand, perceived value mediates the relationship of experiential marketing, facility, and
accessibility to tourist loyalty. This study indicates that perceived value partially moderates
independent variables to tourist loyalty. This study implies that there are tourists who
impressed by tourism destination with reasonable expenditure, thus forming loyalty. On the
other hand, adequate facilities and tourist destinations access easily are contribute to shaping
tourist loyalty.

Keywords: Experiential Marketing, Facility, Accessibility, Perceived Value, Customer Loyalty

The Effects of Green Banking and Financial Performance towards Banking Profitability
1. Yunika Murdayanti, IGKA Ulupui, Susi Indriani

(Universitas Negeri Jakarta, [email protected])

Bank profitability is the ability of the company, in this case the banking company in generating
profits. The value of profitability is also a measure of the health of a bank. There are several
elements of criteria that need to be measured in measuring financial performance in order to
know how the conditions and the health of a bank. The purpose of this study was to determine
the effect of green banking and financial performance including CAR, NPL, and LDR on the
profitability of state-owned banks. This research is a descriptive study using a quantitative
approach. The data collected is primary data and secondary data. The population in this study
are state-owned banks namely BRI, BNI, BTN, and Mandiri. Data analysis method used in this
study is Multiple Linear Regression with the method of the rank of ordinary least squares or
Ordinary Least Square (OLS) using Eviews 10. The results showed that the application of green
banking had a significant effect on bank profitability. Whereas banks that have CAR, NPL and
LDR in the healthy category show that profits continue to increase.

Keywords: green banking, profitability, financial

Book of Program ICE-BEES 2020 | Page 76 of 100

THE EFFECT OF STUDENTS' DIGITAL LITERACY SKILL TO THE QUALITY OF ACCOUNTING LEARNING
IN SELF-DIRECTED LEARNING AS MODERATING VARIABLES
1. Dwi Puji Astuti
(Department of Economic Education, Faculty of Economics, Universitas Negeri Semarang, [email protected]),
2. Kardiyem
(Department of Economic Education, Faculty of Economics, Universitas Negeri Semarang, [email protected]),
3. Wulan Suci Rachmadani
(Department of Economic Education, Faculty of Economics, Universitas Negeri Semarang, [email protected]),
4. Saringatun Mudrikah
(Department of Economic Education, Faculty of Economics, Universitas Negeri Semarang,
[email protected])
The learning process is often faced with problems related to the quality of learning. The quality of
learning becomes a strategic goal for every institution of higher education. There are many
important aspects that must be considered to achieve the objective of the learning process such as
the use of digital literacy and the ability of self-directed learning. This study was aimed to examine
the effect of digital literacy to the quality of accounting learning with self-directed learning as a
moderating variable. This research uses a quantitative approach. The population in this study were
students of the Department of Accounting Universitas Negeri Semarang 2017 class of 93 students.
The sampling technique in this study used random sampling. Data collection and retrieval methods
used questionnaires. Data analysis techniques used SPSS regression moderation analysis. The
results of this study indicated that the digital literacy variable affected to the quality of learning.
However, after it was moderated by the self-directed learning variable, digital literacy did not affect
to the quality of learning. It can be assumed that self-directed learning is solely as an independent
variable, not a moderating variable. Digital literacy of a students could not be learned by himself
but they needed guidances.

Keywords: digital literacy, self-directed learning, quality of learning

EXPLORING THE TECHNOLOGICAL PEDAGOGICAL AND CONTENT KNOWLEDGE (TPACK) OF

VOCATIONAL HIGH SCHOOLS' ACCOUNTING TEACHERS
1. Saringatun Mudrikah
(Universitas Negeri Semarang, [email protected]),
2. Jarot Tri Bowo Santoso
(Universitas Negeri Semarang, [email protected]),
3. Dwi Puji Astuti
(Universitas Negeri Semarang, [email protected])
This study aims to find out the level mastery of Technological Pedagogical and Content Knowledge
(TPACK) of accounting teachers of vocational high schools in Kebumen Regency and find out the
difference in the TPACK mastery level of accounting teachers based on gender, education level, and
teaching experience. The research method used was descriptive method with a quantitative
approach. The population in this study was all accounting teachers of vocational high schools who
were members of Accounting Subject Teachers Deliberation in Kebumen Regency, as many as 65
people and the instrument used was questionnaire. The data obtained were analyzed descriptively
and inferentially using SPSS V21 software. The results showed that all TPACK components of the
Accounting teachers of vocational high schools were in the good category, there was not difference
in the mastery of TPACK between male and female teachers except for the TCK component. In
addition, there was difference in TPACK mastery from the level of education possessed by teachers
except in the components of PK, PCK, and TPCK there was not significant difference, and there was
difference in the average TPACK mastery of teaching experience except in the TK, TCK, and TPCK
components. From the results of this study, it can be concluded that the Accounting teachers of
vocational high schools in Kebumen had an intermediate level of mastery of TPACK that had been
implemented in the learning process, besides that there was difference in mastery of TPACK in terms
of gender, education level, and teaching experience.

Keywords: Accounting Teachers, TPACK, Gender of teachers, Level of education, Teaching experience

Book of Program ICE-BEES 2020 | Page 77 of 100

 THE ROLE OF LEADERSHIP STYLES TO SHAPE LECTURER INNOVATIVE BEHAVIOR
1. Moh Khoiruddin
(Universitas Negeri Semarang, [email protected]),
2. Nury Ariani Wulansari
(Universitas Negeri Semarang, [email protected]),
3. Siti Ridloah
(Universitas Negeri Semarang, [email protected])
The most fundamental issues in the administration and service of higher education at
Universitas Negeri Semarang (UNNES) is the quality of human resources with each of its
problems diverse. UNNES which in this case is preparing itself for the World Class University
(WCU) is organizing in various fields that are considered crucial, one of them is human
resources. The lecturer is the main key as well as the critical actor to the success of UNNES in
responding to the challenges of being the World Class University. The purpose of this study is
to find the right model for realizing innovative work behavior of UNNES lecturers which is
sourced from personal factors and institutional. At this stage of the study will be used to test
whether the transformational leadership style is able to influence lecturers' innovative work
behavior by involving the interaction of motivation for learning, task complexity and innovative
work climate. Population of this research is lecturers at Universit

Keywords: Leadership Style, Innovative work behavior, motivation, task elements.

ANALYSIS OF GREEN ACCOUNTING IN DISASTER AREA (EMPIRICAL STUDY OF THE REGIONAL

GOVERNMENT OF KLATEN REGENCY )
1. Wulan Suci Rachmadani
(Universitas Negeri Semarang, [email protected]),
2. Ita Nuryana
(Universitas Negeri Semarang, [email protected]),
3. Hana Netti Purasani
(Universitas Negeri Semarang, [email protected])
The current environmental conditions that occur in the world are very alarming with the
concomitant global warming. The situation is urgent there is a record that describes the level
of efficiency of the costs incurred with the benefits obtained. Environmental Accounting ( Green
Accounting ) connects accounting records with the environment so that environmental
disclosure can emerge that can overcome current environmental problems. Some companies
have implemented environmental accounting with a variety of accounts including Sustainability
Accounting, Environmental Accounting or Social and Environmental Report. The above reasons
encourage research on the implementation of environmental accounting. This study aims to
find out how much funding is used for environmental management that affects the level of
optimal disaster management in Klaten Regency . This research uses a Phenomenalogical
qualitative approach namely case study. The research will be conducted in the Klaten Regency
area . Data sources in this study are primary and secondary data obtained from competent
parties in the field of environmental finance in Klaten Regency, Central Java Province, obtained
using purposive sampling . The data collection method was carried out in three ways according
to the purpose of the study, first, in-depth interviews using interview guidelines / guidelines.
Second , documentation is used to find out SKPD Financial Statements, especially on Green
Accounting accounts . The collected data is then analyzed using descriptive qualitative analysis
with a phenomenalogical approach .

Keywords: Environment, Green Accounting, SKPD

Book of Program ICE-BEES 2020 | Page 78 of 100

 LINKING ENGINEERS WITH INDIVIDUAL ENTREPRENEURIAL ORIENTATIONS IN PREDICTING
INTENTION TO QUIT THE JOBS: AN EMPIRICAL STUDY USING PLS-SEM
1. IDRIS OSMAN
(FACULTY OF BUSINESS AND MANAGEMENT, UNIVERSITI TEKNOLOGI MARA, CAWANGAN MELAKA, MALAYSIA,
[email protected]),
2. MARYAM JAMEELAH MOHD HASHIM
(FACULTY OF BUSINESS AND MANAGEMENT, UNIVERSITI TEKNOLOGI MARA, CAWANGAN SELANGOR, KAMPUS PUNCAK ALAM,
SELANGOR, MALAYSIA, [email protected])
Integrate technology with engineers’ behaviours is a crucial orientation to align technical character and
entrepreneurial skills for successful engineers-entrepreneurs roles within organisations. Although extant
literature on entrepreneurial orientations has investigated the consequences on the job and
organisational performance, growth and productivity, few have focused on an individual engineer’s
intention to quit current jobs. It is expected that innovativeness, proactiveness, risk-taking and
competitive aggressiveness will leverage engineers’ greater entrepreneurial intentions and behavioural
expectations toward employment. Therefore, a model was proposed based on entrepreneurial
orientation theory to examine the influence of individual entrepreneurial orientations in predicting
engineers’ intention to quit. The data collected from two-hundred and nine Malaysian registered
engineers were analysed with Partial Least Squares-Structural Equation Modelling (PLS-SEM) to confirm
the research model and developed hypotheses. The results indicate that the more the innovativeness,
proactiveness, risk-taking and competitive aggressiveness practice within an organisational area, the
lower the engineers’ intention to quit their current jobs will be. The benefits of an effectively
implementing individual entrepreneurial orientations improved engineers’ specific knowledge,
experiences and general competencies to fulfil engineering job requirements. Developing a new role of
engineers as entrepreneurs has fulfilled engineers’ career expectations and hence, more key engineering
talents for organisations can be developed. Theoretically, this research extends the benefits of
entrepreneurial orientation functions in predicting an individual’s intention to quit among engineers.
Better understanding and investigations are needed to integrate the roles of individual entrepreneurial
orientations and engineers’ behavioural expectations to improve deficiencies of engineering talents in
the competitive labour market.

Keywords: individual entrepreneurial orientations, intention to quit, entrepreneurial orientation theory,

engineers

THE IMPACT OF COVID19 ON TAX COMPLIANCE BEHAVIOUR AMONG MALAYSIAN TAXPAYER

1. Rani Diana Othman
(UNIVERSITI TEKNOLOGI MARA MELAKA, MALAYSIA, [email protected]),
2. Zubaidah Ismail
(EDITH COWAN UNIVERSITI, WESTERN AUSTRALIA, [email protected]),
3. Afidah Sapari
(UNIVERSITI TEKNOLOGI MARA MELAKA, MALAYSIA, [email protected] ),
4. Siti Anis Nadia Abu Bakar
(UNIVERSITI TEKNOLOGI MARA MELAKA, MALAYSIA, [email protected])
Improving tax compliance has been a continuous battle for all tax administrator in the world. Numerous
efforts, from taxpayers’ education programs to tax enforcement activities were implemented to control
and maintain tax compliance and at the same time ensuring sufficient tax revenue collection. However,
the unexpected Covid19 crisis presents major challenges to revenue administration due to worsening
economic conditions. Tax administrator is expecting growing in tax arrears issues, loss reporting by
business and likelihood of increasing tax non-compliance and tax evasion. Therefore, the objective of
this study is to investigate the impact of Covid19’s crisis towards tax compliance behavior among Malaysia
citizen. It also looks at the willingness of the taxpayer to ensure the survival of the country while they
themselves facing financial uncertainty due to the pandemic. A survey was conducted among Malaysian
citizen with various income background. The findings show that 67% of respondents has deferred their
tax e-filing and tax payment due to Covid19’s crisis. Nevertheless, those who filed on time doing it with
intention to get early refund in facing the financial uncertainty. Interestingly, 54% of respondents are still
willing to pay tax, during and after Covid19 period with no additional tax rate. As a result, this study
provides important input to the tax administrator on the likelihood of future shortage in tax collection.
The study also conveys taxpayers’ expectation to ease their condition due to Covid19 crisis.

Keywords: Tax Compliance, Covid19, e-Filing, Economic crisis, Tax compliance behavior

Book of Program ICE-BEES 2020 | Page 79 of 100

 Fiscal Decentralization and Income Inequality In Indonesia
1. Yozi Aulia Rahman

(Faculty of Economics Universitas Negeri Semarang, [email protected]),

2. Y. Titik Haryati

(Faculty of Economics Universitas Negeri Semarang, [email protected]),

3. Grace Natalia Marpaung

(Faculty of Economics Universitas Negeri Semarang, [email protected])

With regional autonomy, each region must be able to explore all the superior potential of the
region to improve the welfare of its people. The purpose of this study is to analyze the effect of
fiscal decentralization on the Gini index in Indonesia 2015-2019. The data collection method in
this study uses the documentation method to obtain secondary data. Secondary data needed
from 34 provinces in 2015-2019. Data obtained from the Directorate General of Regional Fiscal
Balance and the Central Statistics Agency. This study used panel data regression by making 3
model selections, namely common effects, fixed effects and random affect. Fiscal
decentralization variables include; (a) Ratio of PAD to total central government revenue, (b)
Ratio of local government expenditure to central government expenditure, (c) growth of
balancing funds. Research results showed that all fiscal decentralization variables affect the
reduction of income inequality in Indonesia during 2015-2019.

Keywords: Fiscal Decentralization, Regional Autonomy, Gini Index, Indonesia

Effects of Knowledge Creation and Green Organizational Culture on Green Performance: The
Higher Education Context
1. Sri Wartini

(UNNES, [email protected])

Limited resources and a decrease in environmental quality encourage green economy

practices. Green performance can not only be assessed from the results of the production of
products or services in one production chain, but it is a production process in a continuous
cycle or known as a circular economy. Green performance at higher education can be achieved
through an organizational culture system approach that is integrated between values, behavior,
tradition, curriculum, teaching and learning activities, research and community service, slogans,
artifacts (physical and visual). Higher education also needs to develop organizational learning
through the acquisition and creation of new knowledge to opportunities response, be adaptive
and innovative towards ever-evolving green knowledge. The research aims to discuss the
relationship between knowledge creation, green organizational culture and green performance.
The study was conducted on 211 university managerial staff in the Semarang city, Indonesia.
The analysis was carried out using the path analysis approach. The results found that
knowledge creation and green organizational culture influence green performance. Green
organizational culture mediates the effect of knowledge creation on green performance. This
research provides implications on the importance of knowledge-based strategies and the green
culture bulding in the green performance development.

Keywords: Knowledge Creation, Green Organizational Culture, Green Performance

Book of Program ICE-BEES 2020 | Page 80 of 100

 Work from home (WFH) during COVID-19 MCO: Challenges and Opportunities for Malaysian
Tourism Industry Employee
1. Akmal Adanan
(Universiti Teknologi MARA, [email protected]),
2. Dr Ameiruel Azwan Ab Aziz
(Universiti Teknologi MARA, [email protected])
Due to Movement Restriction Order (MRO), public and private organizations have optimized the
Work From Home (WFH) policy to most of their staff including employees in the tourism
industry. This paper investigates the situation faced by the tourism employees working from
home, identifying the challenges and opportunities during the enforcement. Our empirical
results from 219 respondents show that working from home has a significantly positive
influence on work challenges and effort. Working from home affects employees’ work effort
especially trying to find a balance between work, home life (health, friends, family, leisure,
children, and home maintenance) and at the same time trying to stay productive. The longer
employees work from home, the higher is the work effort they provide. Even the possibility to
work from home given a high autonomy in scheduling their tasks, not all tourism work is
suitable to be conducted from home. Moreover, we find that also working from home has given
room for improvements in knowledge development and organization. On the practical
implications, this study provides insights about the management in organizations by
highlighting the factors causing the challenges to the staff, promoting satisfaction, productivity,
and opportunity for a better quality of working from home in the future.

Keywords: Work from home, tourism management, tourism employees, tourism employees'
challenges, COVID-19

THE EFFECT OF SOCIAL SUPPORT AND SELF EFFICACY ON STUDENT ENGAGEMENT WITH
ACHIEVEMENT MOTIVATION AS MEDIATION
1. Rediana Setiyani
(Universitas Negeri Semarang, [email protected]),
2. Novera Wamassati
(Universitas Negeri Semarang, [email protected]),
3. Ratieh Widhiastuti
(Universitas Negeri Semarang, [email protected]),
4. Henry Eryanto
(Universitas Negeri Jakarta, [email protected])
The purpose of this research was to determine and analyze the effect of social support and self
efficacy on student engagement with achievement motivation as mediation. Quantitative
research approach with a population of 316 students from the Department of Economic
Education Semarang State University in 2016. The sampling technique is proportional random
sampling with 177 respondents using a questionnaire. Data analysis techniques used descriptive
statistical analysis, path analysis and sobel tests. The results showed was a positive influence
of teacher support, peer support, achievement motivation on student engagement. Parental
involvement does not affect student engagement. Self-efficacy has a negative effect on student
engagement. Parental involvement, teacher support, self-efficacy have positive effects on
achievement motivation. Peer support has no effect on achievement motivation. Parental
involvement, teacher support, self-efficacy have a positive effect on student engagement
through achievement motivation. Peer support does not affect student engagement through
achievement motivation. The conclusion is a positive influence of parental involvement,
teacher support, self-efficacy on student engagement through achievement motivation. While
peer support has no effect on student engagement through achievement motivation.

Keywords: Social Support, Self Efficacy, Achievement, Motivation, Student Engagement

Book of Program ICE-BEES 2020 | Page 81 of 100

 INVESTIGATION OF EXCELLENT PERFORMANCE FOR BASIC ACCOUNTING COURSE: THE EVIDENCE
OF NON-ACCOUNTING STUDENTS
1. Adriana Shamsudin
(Universiti Teknologi Mara (UiTM) Malaysia, [email protected]),
2. Nur Farahah Mohd Pauzi
(Universiti Teknologi Mara (UiTM) Malaysia, [email protected]),
3. Nurfarahin Roslan
(Universiti Teknologi Mara (UiTM) Malaysia, [email protected]),
4. Mohd Syazwan Karim
(Universiti Teknologi Mara (UiTM) Malaysia, [email protected]),
5. Khairiah Ahmad
(Universiti Teknologi Mara (UiTM) Malaysia, [email protected])
Nowadays, graduates should focus more on entrepreneurship rather than being employed due
to the rise of unemployment rate in Malaysia. Accounting literacy is a key role in the success of
being an entrepreneur. Prior studies revealed that non-accounting students believed that the
accounting subject is irrelevant to their discipline which lead to high failure rate. However, most
of the non-accounting students in Jasin Campus performed well in accounting subject. Hence,
this study examines the factors contributes to the student’s excellence performance for basic
accounting course at Universiti Teknologi MARA. 524 students from two faculties responded to
the questionnaire distributed. Findings of this study revealed that, students with prior
accounting knowledge performed better and have high success rate in the basic accounting
course. Besides, basic understanding in the financial statements components significantly
affect the performance of non-accounting students. These result indicate that prior accounting
knowledge really help students to excel in accounting course which necessary to prepare them
as an entrepreneur after they have graduated.

Keywords: Accounting course, accounting background, non-accounting students, performance,

prior accounting knowledge

Administrative Information System for the Study of Office Practices

1. Hana Netti Purasani
(Universitas Negeri Semarang, [email protected]),
2. Ismiyati
(Universitas Negeri Semarang, [email protected]),
3. Rizka Andriyati
(Universitas Negeri Semarang, [email protected])
Office practice subjects use office simulation learning models. Office simulations will give
students an overview of office personnel duties and functions. Learners are grouped into teams
of 7 (seven). Each member has different duties and responsibilities as receiver, recorder,
director, archivist, processing ordinance, processor leader, processor. Learners will switch roles
in shifts according to the duties and responsibilities of each office personnel. On the
implementation of office simulations used in teaching using a combination of systems access
and manual systems, it is no longer relevant to the development of office management in the
industrial age 4.0. The management of the offices of the industrial age 4.0 has now been using
information systems for the it-based office administration which means that office
management has left manual systems. The purpose of this study is: to know the relevance of
the office practice system of the industrial age 4.0. The methods used in this study use
descriptive research with a qualitative approach. Conclusion: the system used office simulation
in a course on office practice is no longer relevant to the development of office management
at the industrial age 4.0, hence there needs to be a change by adding to the use of the it-based
system. Office simulations with it-based learning need to be worked out specifically for
learning. Suggestion: it-based simulations will provide 2 key benefits of 1) to help students
understand the industrial 4.0 office system. 2) make it easier for the lecturer to prepare the
material.

Keywords: Administrative information systems, office practice learning

Book of Program ICE-BEES 2020 | Page 82 of 100

 SUNSHINE & STOCK RETURNS : WEATHER EFFECTS IN INDONESIA
1. Ascariena Rafinda

(Universitas Negeri Semarang, [email protected]),

2. Kris Brantas Abiprayu

(Universitas Negeri Semarang, [email protected]),

3. Bayu Wiratama

(Universitas Negeri Semarang, [email protected])

This papers examines the presence of weather effects on stock return and trading volume in
Indonesia on 2009 - 2019. The weather is defined by using 2 parameters, which are temperature
and cloud cover. Samples related to weather are drawn from BMKG, while data related to stock
return and trading volume are drawn from Indonesia Stock Exchange. People’s psychology
affects their investment decision, where people tend to act optimistic as they are in a good
mood that is during a good weather (sunny day). This lead to positive relationship between
weather and stock return. When the weather is good, then the investors have good mood and
they are going to be more optimistic in buying the stock, therefore it leads to the increasing of
trading volume, means there is positive relationship between weather and trading volume.

Keywords: weather, stock return, trading volume

A STRUCTURAL ANALYSIS OF TRAINING TRANSFER AT PRIVATE LIMITED COMPANY IN MALAYSIA

1. Noor Rafhati Romaiha

(Universiti Teknologi MARA Cawangan Melaka, Malaysia, [email protected]),

2. Nuraidil Syahfiq Aididin

(Universiti Teknologi MARA Cawangan Melaka, Malaysia, [email protected]),

3. Rusnifaezah Musa

(Universiti Utara Malaysia, [email protected]),

4. Nurul Ezaili Alias

(Universiti Teknologi MARA Cawangan Melaka, Malaysia, [email protected]),

5. Nurmuslimah Kamilah Abdullah

(Universiti Teknologi MARA Cawangan Terengganu, Malaysia, [email protected])

Transfer of training is a term commonly used within Industrial and Organizational Psychology
to refer to the application of knowledge and skills acquired during training to a targeted job or
role. The importance of training transfer in imparting new knowledge, skill or attitudes related
to current job responsibilities undoubtedly can improve employee’s performance in the
workplace. This study intended to further investigate factors influencing transfer of training at
a private limited company in Johor Bahru. Hence, the main objective of this study is to examine
the influence of training design, individual characteristics, and work environment towards
transfer of training. 54 questionnaires were distributed and a total of 52 were successfully
returned. Then, the data were analysed using the partial least square SEM (SmartPLS 3.2.9). The
outcome of this study revealed that training design, individual characteristics and work
environment has positive significance influence on transfer of training.

Keywords: Training transfer, training design, individual characteristics, work environment

Book of Program ICE-BEES 2020 | Page 83 of 100

 ONLINE SHOPPING VALUES AFFECT MILLENNIALS’ WEBSITE SATISFACTION
1. Aemillyawaty binti Abas
(Universiti Teknologi MARA Melaka, [email protected]),
2. Nur Syuhada binti Muhammad
(Universiti Teknologi MARA Melaka, [email protected]),
3. Suhailah binti Kassim
(Universiti Teknologi MARA Melaka, [email protected]),
4. Muhammad Muhaimin Shakir
(Sime Darby Auto Performance, [email protected])
Malaysian purchasing behaviour have changed due to the advancement of technology where in
average they spent more than 5 hours in a day on Facebook while Shoppe was ranked at number
1 as shopping online platform in 2019. In addition, Malaysian government allocated 50 percent
of total grants for the purpose of assisting the development for digital commerce businesses
in 2018. Past studies found that as shoppers are pleased with website design, they tend to share
the experience with others. However, little is known in online shopping factors that could burst
high web satisfaction as it is still considered at early stage. Failure to fully understand how
online consumers react to web design could resulted low achievement in ROI that include web
satisfaction, high traffic and cost. This study investigated the context variables which consist of
internal (i.e. hedonic shopping value and utilitarian shopping value) and external (i.e. website
informativeness, website entertainment, and effectiveness of information content) shopping
values on website satisfaction online consumers. A survey was conducted using snowball
sampling from Klang Valley millennials sample where data was analysed using multiple
regression analysis. The result shows except website entertainment and effectiveness of
information contents are significant on web satisfaction and website informativeness played
most crucial influence on web satisfaction.

Keywords: Online purchase behavior, web satisfaction, online shopping values, web
atmospheric cues, millennial,

WEB-BASED INTERNSHIP AS A NEW NORMAL LEARNING REQUIREMENT FOR ACCOUNTING

STUDENTS
1. Fitri Purnamasari
(Universitas Negeri Malang, [email protected]),
2. Dhika Maha Putri
(Universitas Negeri Malang, [email protected]),
3. Dwi Narullia
(Universitas Negeri Malang, [email protected]),
4. Sheila Febriani Putri
(Universitas Negeri Malang, [email protected]),
5. Mohd. Rizal Palil
(Universiti Kebangsaan Malaysia, [email protected])
Covid-19 pandemic now requires students and lecturers in various fields to adapt to the new
normal life. This also has an impact on maximizing the use of technology as the main learning
media, including on internship activities by students. Given the large contribution from the
internship activities, universities must develop adequate facilities to maintain the supervisory
process of lecturer internship activities to the students they guide. Through the data we
collected by surveys and in-depth interviews with students and parties who took part in
internships in the Covid-19 pandemic era, this paper provides advice on web design platforms
that are suitable for implementing technology-based internships. We believe that the designs
we propose will be suitable for higher education institutions such as universities who are
looking for the best solutions for internships for accounting students in new normal lives.

Keywords: Learning methods, technology usage, accounting students, new normal living, Covid-
19 pandemic

Book of Program ICE-BEES 2020 | Page 84 of 100

 DYNAMIC E-ARCHIVE MODEL BASED ON DEPARTMENT TO SUPPORT GREEN CAMPUS
1. Hengky Pramusinto
(Universitas Negeri Semarang, [email protected]),
2. Nina Oktarina
(Universitas Negeri Semarang, [email protected]),
3. Murwatiningsih
(Universitas Negeri Semarang, [email protected]),
4. Edy Suryanto
(Universitas Negeri Semarang, [email protected])
The archive is a source of information that strongly supports information services to the community.
Therefore, the management of records in institutions or organizations must be effective and
efficient. During this time the management of archives, especially dynamic records in the
department at the Faculty of Economics has not been optimal. This can be seen from the
inconsistent storage of archives, archive piling up, the rediscovery of the archive takes more than
one minute, and the shrinkage of the archive has not been carried out properly and the archive is
often tucked. Utilization of technology in this case digitalization of archives is also still lackin .
Therefore, to support the vision of Semarang State University to be a conservation oriented and
internationally reputable University, conservation needs to be applied in the field of archives with
Dynamic E-archive. This research problems formulation are: 1) How is the implementation of
dynamic archive management at the Department in the Faculty of Economics?, 2) How is the model
of Dynamic E-Archive based on Department?. The approach in this research is a qualitative approach.
The research design was designed with data collection techniques through observation, interviews,
and study of documents relating to the filing system at the Unnes Faculty of Economics. Informants
in this study were administrative officers, deputy deans of general administration, department
leaders, lecturers and students. This research was conducted with locations and objects in the
Faculty of Economics, Unnes. Technical analysis of the data is done in two stages, namely analysis
before in the field and analysis while in the field. The results showed that the implementation of
dynamic E-Archive based on department was not optimal. The dynamic E-Archive model based on
department was designed with the process of digitizing archives and creating e-agenda to support
green campus.

Keywords: Dynamic E-Archive, conservation, Department, green campus

EXPLORATION OF INTERNAL FINANCIAL DISTRESS FACTORS: A PATH ANALYSIS APPROACH

1. Kuat Waluyo Jati
(Universitas Negeri Semarang, [email protected]),
2. Linda Agustina
(Universitas Negeri Semarang, [email protected]),
3. Muhammad Ihlashul'amal
(Universitas Negeri Semarang, [email protected])
The purpose of this study is to examine the factors that influence financial distress seen from within
the company. The population in this study is industrial companies listed on the Indonesia Stock
Exchange. Samples were processed as many as 69 companies with 150 units of analysis obtained
during three years of observation. The sampling technique uses purposive random sampling and
data is analyzed using PLS. The results show that firm size and liquidity negatively affect the financial
distress while leverage positive effect on the financial distress. In addition, institutional ownership
moderates liquidity towards financial distress, firm size negatively affect liquidity, and liquidity does
not mediate the effect of firm size on financial distress. The conclusion of this research is the
management can avoid financial distress if it is able to manage liquidity ratios and leverage well,
both ratios must be maintained so as not to exceed the ability limits that can be borne by the
company. For companies that have a large total assets have an advantage in competition because
it is not overshadowed by the condition of financial distress so that it can more easily gain
stakeholder confidence. Institutional ownership in this study seems to encourage management to
take risks related to company liquidity to generate profits by utilizing long-term debt in financing
its operations.

Keywords: financial distress, firm size, liquidity, leverage

Book of Program ICE-BEES 2020 | Page 85 of 100

 THE ROLE OF LEVERAGE IN MODERATING FACTORS AFFECTING ACCOUNTING CONSERVATISM
1. Linda Agustina
(Universitas Negeri Semarang, [email protected]),
2. Lina Sugiarti
(Universitas Negeri Semarang, [email protected]),
3. Atta Putra Harjanto
(Universitas Negeri Semarang, [email protected])
Abstract This research’s aims were to analyze the effect of managerial ownership, institutional
ownership, firm size and growth opportunity on accounting conservatism with leverage as a
moderating variable. The population of this research are 166 companies listed on the Indonesia
Stock Exchange (IDX) for the period 2016-2018. The research samples were selected using a
purposive sampling technique of 138 companies and obtained 330 units of analysis. The data
were collected using documentation techniques. The data analysis technique used descriptive
statistical analysis and moderated regression analysis. The results showed that growth
opportunity negatively influenced accounting conservatism, whereas managerial ownership,
institutional ownership and firm size did not affect accounting conservatism. Leverage was able
to strengthen the effect of growth opportunity on accounting conservatism, but unable to
strengthen the effect of managerial ownership, institutional ownership and firm size on
accounting conservatism. Leverage was only able to moderate the effect of growth opportunity
on accounting conservatism, then further research should use other proxies such as DAR or
LDER.

Keywords: Accounting Conservatism, Leverage, Firm Size, Growth Opportunity, Institutional

Ownership

DETERMINANTS OF SAVING BEHAVIOR AMONG PRIVATE SECTOR EMPLOYEES IN MALAYSIA: AN

EMPIRICAL INVESTIGATION
1. Shafinar Ismail
(Universiti Teknologi MARA, [email protected]),
2. Mohd Halim Mahphoth
(Universiti Teknologi MARA, [email protected]),
3. Rohaiza Kamis
(Universiti Teknologi MARA, [email protected]),
4. Mohd Isham Abidin
(Universiti Teknologi MARA, [email protected]),
5. Azreenabila Norliza
(Universiti Teknologi MARA, [email protected])
Malaysia's savings rate has declined in recent years. According to data from the World Bank,
Malaysia's Gross Domestic Savings (percentage of GDP) ranged from 42% to 43% from 1999 to
2008, but fell sharply to 36% in 2009. The "Asian Survey Monitor" conducted by HSBC Bank in
2010 also revealed a lower personal savings rate among Malaysians as they found that average
Malaysians save only 25 percent of their income and 79 percent save only for unnecessary
expenses rather than other purposes, e.g. health care, retirement or investment. In addition, 60
percent of respondents reported that they did not save enough and 15 percent of respondents
did not save. Therefore, the purpose of this research is to investigate the determinants of saving
behaviour of private sectors employees in Malaysia. Questionnaires were distributed to the 150
employees in one financial institution. The sampling procedure adopted in this research was
stratified random sampling. Mean and standard deviation are computed for descriptive analysis
as well as reliability analysis is tested to examine the internal consistency of the items in the
respective factors. Multiple regression analysis is also used primarily to test the hypothesis
proposed. The results of this study posited that financial knowledge and retirement planning
have a strong influence on saving behavior while financial planning found to be least important
toward saving behavior.

Keywords: saving behavior, financial knowledge, retirement planning, financial planning

Book of Program ICE-BEES 2020 | Page 86 of 100

 E-LEARNING IN THE COVID 19 PANDEMIC
1. Joko Widodo
(Universitas Negeri Semarang, [email protected]),
2. Nina Oktarina
(Universitas Negeri Semarang, [email protected]),
3. Edy Suryanto
(Universitas Negeri Semarang, [email protected])
Covid 19 pandemic which hit many countries not only had an impact on the business world but also on
education. Indonesia is one of the countries affected by the covid 19 pandemic. This condition causes the
government to issue social distancing and work from home (WFH) policies. The two policies were then
followed by policies from the Ministry of Education and Culture as an effort to uphold the learning activity
in the midst of the Covid-19 Pandemic, the Ministry of Education and Culture has set the policy through
Circular Letter No.4 of 2020 regarding learning at home. Likewise learning activities in higher education
are carried out online during the covid 19 pandemic. Online learning has various problems because of
many factors that influence it. Therefore it is necessary to study more deeply about the problems of
online learning. The formulation of the problem of this research are: 1) How is the implementation of
online learning for students at the Faculty of Economics Unnes ?, 2) What constraints are experienced in
online learning at the Faculty of Economics Unnes ?. The approach in this research is a qualitative
approach. The research design was designed with data collection techniques through observation,
interviews, and document studies relating to online learning at the Faculty of Economics, Unnes.
Informants in this study were lecturers, students, department leaders. This research was conducted with
locations and objects in the Faculty of Economics, Unnes. Technical analysis of the data is done in two
stages, namely analysis before in the field and analysis while in the field. The results showed that the
implementation of online learning was not optimal. This is caused by technical and non-technical
constraints. Technical constraints on the application of online learning are internet network problems
and the quality of the computer, laptop or mobile device used. While the non-technical obstacles are the
socio-economic conditions of students and the psychological condition of students.

Keywords: e-learning, Covid 19 pandemic, higher education

AN ANALYSIS OF THE NEED OF TEACHING MATERIALS DEVELOPMENT FOR FINANCIAL

ACCOUNTING ON CHARACTER BASED CONSERVATION
1. Kusmuriyanto
(Department of Economic Education, Faculty of Economics, Universitas Negeri Semarang, [email protected]),
2. Kardiyem
(Department of Economic Education, Faculty of Economics, Universitas Negeri Semarang, [email protected]),
3. Dwi Puji Astuti
(Department of Economic Education, Faculty of Economics, Universitas Negeri Semarang, [email protected]),
4. Ridah Yulianti
(Department of Economic Education, Faculty of Economics, Universitas Negeri Semarang, [email protected])
Teaching material is one of the important components needed in the learning process. By using the
appropriate teaching materials is expected to help learning activities runs well. Financial accounting
courses are compulsory courses for accounting education students at Universitas Negeri Semarang. This
course contains the concepts, principles of financial statements of a business venture, and its
implementation in accounting. This study was aimed to analyze the students' needs of teaching materials
needed in financial accounting courses. This research was a descriptive exploratory study in which the
research subjects are the students of accounting class 2017 of Universitas Negeri Semarang who have
taken financial accounting courses. The sample used for this study was taken randomly of 20 students.
The research data were obtained from filling out the initial observation sheet and questionnaire dealing
with the needs of desired teaching material development. The results of preliminary observations
indicated that financial accounting teaching materials did not provide adequate detail learning content,
both in terms of material and visualization. The results of the analysis of the need on teaching materials
showed that the students needed contextual teaching materials and the language which is easily
understood. At the result, the students can implement financial accounting in real world.

Keywords: Teaching Materials, Financial Accounting, Needs Analysis

Book of Program ICE-BEES 2020 | Page 87 of 100

DO ECO-EFFICIENCY KNOWLEDGE INCREASE WEIGHTING ON ENVIRONMENTAL PERSPECTIVE IN A
PERFORMANCE MEASUREMENT? EXPERIMENTAL STUDY USING BALANCED SCORECARD
1. Ida Nur Aeni
(Universitas Negeri Semarang, [email protected]),
2. Partono Thomas
(Universitas Negeri Semarang, [email protected]),
3. Ita Nuryana
(Universitas Negeri Semarang, [email protected])
Prior research related to performance measurement using the balanced scorecard limited on
profit-oriented organizations and has not yet integrated environmental aspect. This study
extends prior studies through environmental aspect integration in balanced scorecard on
university by involved internal factor of participants, namely eco-efficiency knowledge. This
study investigates the effect of eco-efficiency knowledge on environmental perspective in
balanced scorecard. Based on a laboratory experiment, the study involved participants to
respond to the performance measurement of the faculty officials using a balanced scorecard.
Participants of this study consist of 44 undergraduate students majoring in accounting and
accounting education which acts as internal quality auditor. In an evaluation task using a
balanced scorecard we found that an internal quality auditor with high eco-efficiency
knowledge placed more emphasis on environmental perspective than an internal quality
auditor with low eco-efficiency knowledge. This study discusses the implications on university
strategic management regarding the importance of environmental performance and
suggestions for future research.

Keywords: balanced scorecard, eco-efficiency knowledge, environmental perspective,

performance measurement

CAMPUS SUSTAINABILITY ASSESSMENT: Case Studies from Universitas Negeri Semarang and
Universitas Diponegoro, Indonesia
1. Maylia Pramono Sari
(Universitas Negeri Semarang, [email protected]),
2. Kuat Waluyo Jati
(Universitas Negeri Semarang, [email protected]),
3. Surya Raharja
(Universitas Diponegoro, [email protected]),
4. Etna Nur Afri Yuyetta
(Universitas Diponegoro, [email protected])
The demand to evolve from Financial Reporting (FR) to Sustainability Reporting (SR) is
considered as evolution of financial reporting. Existing research recognizes the critical role
played by business parties on SR include the campus. As a consequence, there are several
frameworks for achieving campus sustainability. This research aims is to verify the adherence
between the condition at Universitas Negeri Semarang (Unnes) as a conservation university and
Universitas Diponegoro (Undip) as a research university and the framework for achieving
campus sustainability proposed by Fonseca. A comparative study was made between them. A
case study is conducted through observation, data and document collection (campus website)
and interview with the university’s stakeholders, professors, lecturers, and students of the
university. It can be concluded that both of them are partially adherence with the framework
at the time this research was performed. They use different channels and forms to report
sustainability. There is a significant difference between them and Unnes as a conservation
university has a better level of readiness. Several recommendations are proposed to the
university to be more sustainable.

Keywords: Assessment, Sustainability, Universitas Negeri Semarang (Unnes), Universitas

Diponegoro (Undip)

Book of Program ICE-BEES 2020 | Page 88 of 100

 STUDY OF ALUMNI ENGAGEMENT AND ITS RELATIONSHIP TO UNIVERSITY CURRICULUM
REFORMING
1. Hanjar Ikrima Nanda
(Universitas Negeri Malang, [email protected]),
2. Sheila Febriani Putri
(Universitas Negeri Malang, [email protected]),
3. Dhika Maha Putri
(Universitas Negeri Malang, [email protected]),
4. Ria Zulkha Ermayda
(Universitas Negeri Malang, [email protected]),
5. Mohd. Rizal Palil
(Universiti Kebangsaan Malaysia, [email protected])
The need for post-Covid 19 pandemic labor continues to increase the need for professional
human resources. Humans are required to be good at adapting to new normal conditions,
including in terms of work. The ability to work is not only determined from the academic side
but also influenced by emotional intelligence, especially soft-skills. Based on this, universities
are required to produce graduates who are able to answer challenges in the world of work.
Through data collected by interviews and discussion on alumni who have worked, this study
describes the need of training designs related to soft-skills. Training will be given by alumni
who have experience in working. The training materials are adjusted to industry conditions,
according to the advice of alumni. The training was held for several times with the final year
student participants who were about to graduate. We believe that the design of this training by
alumni will help universities produce graduates who are able to adapt to the world of work in
the new normal era.

Keywords: human resources, soft-skills, curriculum, alumni, training designs

Bankruptcy Prediction Analysis of State Owned Enterprises in Indonesia

1. Laksamana Bimo Budiman

(Universitas Indonesia, [email protected])

Focus of this research is to analyze performance of state owned enterprises (BUMN) in

Indonesia using Altman Z Score’s bankruptcy prediction analysis and The Decree No. KEP-
100/MBU/2002 issued by Ministry of Stated Owned Enterprises of Indonesia on June 2002 in
order to find main factors that cause potential bankruptcy in the company and as a reference
for company’s performance improvement. This research is quantitative with the use of data
from company’s financial report from 2016-2018. The result shown there is a difference in result
between these two methods. Therefore, this study could be useful for manager to tackle the
challenge and improving company’s performance.

Keywords: Altman Z-Score, KEP-100/MBU/2002, Financial Ratios, SOEs

Book of Program ICE-BEES 2020 | Page 89 of 100

 INTERACTIVE EFFECTS BETWEEN CORPORATE GOVERNANCE, EXECUTIVE COMPENSATION, AND
FIRM PERFORMANCE OF THE MANUFACTURING INDUSTRY IN INDONESIA

1. Lini Ingriyani
(Universitas Indonesia, [email protected]),
2. Dony Abdul Chalid
(Universitas Indonesia, [email protected])

This study empirically investigates the interactive effect of executive compensation, firm
performance, and corporate governance by adding aspects of monitoring and aligning incentives as
suggested in agency theory. This study uses data of 54 manufacturing companies listed in the
Indonesia Stock Exchange between 2014 and 2018. The data model used is dynamic panel data
analyzed with System Generalized Method of Moments. The dynamic panel data model is used to
describe relationships between dynamic variables, which can be seen from the existence of lag
dependent variables between regressor variables. The study uses GMM approach to account for the
problem of potential endogeneity and unobserved heterogeneity that arises due to the potential
reverse causality. We found evidence of a significant positive reciprocal relationship between
executive compensation and corporate governance. However, a reciprocal relationship was not
found between executive compensation and firm performance, as well as between corporate
governance and firm performance, which shows mono-directional positive significant relationship
running from firm performance to compensation and negative significant relationship running from
firm performance to compensation. Our findings thus add several knowledge about executive
compensation on an emerging market that uses the two-tier system, especially for policymakers and
other stakeholders to make optimal governance systems.
Keywords: Executive Compensation, firm performance, Corporate Governance, Manufacture ,
Indonesia.

The Influence of Coworking Space Toward Innovation Culture of Startups

1. Rizqi Hidayat
(Institut Teknologi Bandung, [email protected])

Coworking spaces and startups are two trends that have emerged in the recent year and attracted
considerable attention. It is visible on how the government has initiated a number of local
innovation and entrepreneurship projects in support of an initiative to encourage 1,000 startups by
2020. But this effort to be more innovative is at odds with the results. Indonesia's innovation ranks
second lowest compared to the ASEAN region, and the position has stagnated since last year. This
condition, questioning what coworking and the establishment of start-ups can do with the state of
innovation. Although a substantial body of research exists on either of these topics, the link between
them has not been much explored. The aim of this paper is to investigate the impact of coworking
space on the innovation of start-ups through a qualitative study on coworking space users in
Indonesia. In this study, the author proposes a modified framework from the literature review, which
consists of four independent variables, such as: place; space; event; and project; from coworking
space, which leads to a dependent variable; innovation culture; from innovation. We have found that
coworking spaces have a great potential to foster a culture of start-up innovation. Among the four
independent variables, events were considered to be the most important ones, resulting in
suggestions for coworking and government to contribute to the development of innovation by
encouraging events in the coworking environment.
Keywords: Coworking Space, Innovation, Start-ups, Innovation Culture.

Book of Program ICE-BEES 2020 | Page 90 of 100

 DOES COVID 19 OUTBREAK IMPACT SME’s PAPERLESS BUSINESS AWARENESS?

1. B.B Hapsoro
(Universitas Negeri Semarang, [email protected]),
2. Palupiningdyah
(Universitas Negeri Semarang, [email protected])

Some of previous studies have emphasized the important role of Information Technology,
especially for SMEs in the current era of the knowledge economy. According to Lloyd (2011) one
of the problems that often arises is in traditional companies such as MSMEs, they often use
simple tools for doing business, and continue to try to be competitive. With the COVID-19
outbreak, one of the efforts to control its spread is through social distancing policy. This study
aims to analyze how the impact of the outbreak on the awareness of SMEs in running their
business without paper (e-business). The sample of this study was the SMEs in Central Java
affected by the COVID -19 outbreak, which were obtained through filtering questions in the
questionnaire. The method used to analyze data is Multiple Linear Regression Analysis to obtain
a comprehensive picture of the relationship and significance of the influence of independent
variables on the dependent variable using SEM with the help of AMOS 21 for Windows software.

Keywords: COVID-19, SMEs, Social distancing, E-Business, and Paperless.

REVEALING THE SHARIA ACCOUNTING PRACTICE AT EAST JAVA MSMEs TO SUPPORT THE HALAL
BUSINESS CLIMATE
1. Dhika Maha Putri
(Universitas Negeri Malang, [email protected]),
2. Sheila Febriani Putri
(Universitas Negeri Malang, [email protected]),
3. Dian Syariati
(Universitas Negeri Malang, [email protected]),
4. Imamul Huda Al Siddiq
(Universitas Negeri Malang, [email protected]),
5. Mahirah binti Kamaludin
(Universiti Malasyia Terengganu, [email protected])
The essence of life in Islam is what is the condition of a person when he returns to God, because
actually in the Qur'an there is a statement innaalillaahiwainnaailaihiraaji-uun, which means we
belong to God, and to Him, we return. Sharia accounting functions not only as an earthly
instrument but also as an instrument of prayer and dhikr to awaken divine awareness. With
sharia accounting, financial management is no longer a separate element from the spiritual
concept so that its practice can help one to remain istiqomah until the time of return to Allah
SWT. Sharia accounting is very important in business management because it makes someone
always try to be honest and responsible in every decision making. Through data collected by
interviews and focus group discussions, this study describes the understanding and practice of
sharia accounting at MSMEs in East Java. In fact, MSMEs don't understand much about what is
sharia accounting and still find it difficult to practice it in financial management. This condition
occurs because there are not many guidelines that are able to describe sharia accounting
practices. The results of the study suggest the need for a sharia accounting practice model and
guidelines according to the conditions of the MSME. The implementation of sharia accounting
is believed to be able to improve the quality of MSME financial management because it is
accompanied by divine awareness in every business decision.

Keywords: Sharia accounting, financial management, MSMEs, practice, guidelines

Book of Program ICE-BEES 2020 | Page 91 of 100

 Assessment of Environmental Indicators in Sustainable Development: Evidence from
Semarang City
1. Sucihatiningsih Dian Wisika Prajanti
(Faculty of Economics, Universitas Negeri Semarang, [email protected]),
2. Yozi Aulia Rahman
(Faculty of Economics, Universitas Negeri Semarang, [email protected]),
3. Phany Ineke Putri
(Faculty of Economics, Universitas Negeri Semarang, [email protected]),
4. Wandah Wibawanto
(Faculty of Language and Art, Universitas Negeri Semarang, [email protected])
The purpose of this study is to assess the achievement of the City of Semarang in sustainable
development, especially in environmental indicators during 2014-2019. This study uses
secondary data collected from the city government from various agencies, such as proctected
area, forest coverage, air quality, and average rainfall. The analytical method used is integrated
sustainable index with a weighting in each indicator. The results showed that the city of
Semarang had low environmental indicators in sustainable development. Industrial
development and housing are very massive citizens to make the quality of the environment to
be reduced.

Keywords: Environmental, Sustainable Development, Indicator, Semarang

THE DEVELOPMENT MODEL OF TECHNOLOGICAL, PEDAGOGICAL, AND CONTENT KNOWLEDGE

(TPACK) AND GLOBAL COMPETENCY OF PROSPECTIVE TEACHERS IN ACCOUNTING ECONOMICS
1. Kardiyem

(Universitas Negeri Semarang, [email protected]),

2. Ida Nur Aeni

(Universitas Negeri Semarang, [email protected]),

3. Kusmuriyanto

(Universitas Negeri Semarang, [email protected])

The rush of globalization requires that colleges produce graduates with adequate competence.
A competent graduate not only has good academic value, but has soft skills, such as the ability
to communicate well, the ability to work independently or with the team, logic skills, and the
ability to analyze. Efforts to realize competent graduates, needed research on technological,
pedagogical, and content knowledge (TPACK) and global competence. This research examines
the development model of global competency and technological, pedagogical, and content
knowledge (TPACK) of prospective teachers in accounting economics. Design of this research
using clausal associative design. The respondents of the study were 91 students of accounting
education at Universitas Negeri Semarang. Analysis results using WarpPLS 6.0. shows that socio-
economic status did not affect technological, pedagogical, and content knowledge (TPACK) and
global competence. In addition, there is a direct effect of student engagement and student
perception of teaching methods on technological, pedagogical, and content knowledge (TPACK)
and global competence. The following analysis showed that student engagement mediates the
effect of socio-economic status and student perception of teaching methods on technological,
pedagogical, and content knowledge (TPACK) and global competence.

Keywords: socio-economic status, student engagement, perception of teaching methods,

technological pedagogical content knowledge, global competence

Book of Program ICE-BEES 2020 | Page 92 of 100

 Profile of Fraudulent Financial Reporting and Its Determinants on State Companies In
Indonesia and Malaysia
1. Muhammad Khafid

(Universitas Negeri Semarang, [email protected]),

2. Putri Nabillasari

(Universitas Negeri Semarang, [email protected])

The purpose of this study were to describe: 1) the profile of the Fraudulent Financial Reporting
(FFR) of state companies in Indonesia and Malaysia, and 2) the determinant profile of the FFR
consisting of: pressure (profitability); opportunity (ineffective monitoring); rationalization (total
accruals); capability (change of directors); and arrogance (frequent number of CEO’s picture).
The population of this study are state companies in Indonesia and Malaysia which are listed on
the Indonesia Stock Exchange and Malaysia Exchange in 2016-2018 as many as 44 companies.
Samples used in the study were 37 companies that were obtained using the purposive sampling
method so that 111 units of analysis were obtained for the study. The analysis technique used
in this research is descriptive statistical analysis. The results showed that state companies in
Indonesia had a 16.7% probability of Fraudulent Financial Reporting, whereas in Malaysia, the
fraudulent level of financial reporting on state companies was 24.6%. State companies in
Indonesia have a higher average ROA compared to companies in Malaysia. The number of
independent commissioners at state companies in Malaysia is greater than companies in
Indonesia. The average total accruals of state companies in Indonesia is higher than state
companies in Malaysia. State companies in Indonesia are more likely to change directors than
companies in Malaysia. The average frequent number of CEO’s picture on state companies in
Indonesia is more frequent compared to companies in Malaysia.

Keywords: Arrogance, Capability, Fraudulent Financial Reporting, Opportunity, Pressure, and

Rationalization

PASAR MALAM SEMAWIS: A STRATEGY FOR DEVELOPING TOURISM POTENTIALS OF SEMARANG

CITY
1. Indah Fajarini Sri Wahyuningrum
(Universitas Negeri Semarang, [email protected]),
2. Shanty Oktavilia
(Universitas Negeri Semarang, [email protected]),
3. Sri Utami
(Universitas Negeri Semarang, [email protected])
Pasar Malam Semawis (Semawis Night Market) is a unique potential based on exsiting community
culture in empowering the economy of Semarang City. The existence of Pasar Malam Semawis with
a distinctive "Tiong Hoa" culture is a potential for tourism development in Semarang City. This study
aims to identify the potential development of Pasar Malam Semawis. The analysis focused on
community empowerment for the economy based on the local wisdom. Furthermore, this study
mapped internal and external factors to analyse Pasar Semawis Market development strategy as a
tourist destination Semarang city. Then, descriptive analysis and strategy formulation with SWOT
analysis were employed. The results showed that there were strategies for developing economic
activities in Pasar Malam Semawis which are funding and bureaucratic facilitation in its
development, effective digital-based promotion and marketing, and empowerment of the
community. The focus of the community empowerment strategies address three things namely
creating conducive climate to develop communities, empowering the existing potential, and
protecting the less.

Keywords: Pasar Market, Night Market, Empowerment, Tourism, Strategy

Book of Program ICE-BEES 2020 | Page 93 of 100

 PROBLEM-BASED LEARNING IN ENGLISH LANGUAGE TEACHING METHOD
1. Zainab Mohd Zain 1*, Siti Rosnita Sakarji 2, Nurbarirah Ahmad 3 Shareenie Shera Abdul Hamid 4

(Universiti Teknologi MARA UiTM Melaka, [email protected])

This paper is written to examine the empirical research supporting the effectiveness of
Problem-based learning (PBL) in English language teaching method. We also discussed what
other researchers say about the relevance of PBL in connection to the English language
teaching method in Malaysia. We took a critical look at the existing research to find
commonalities in the findings. As a result, there is contradictory evidence regarding the
effectiveness of PBL as a teaching method of English language teaching method with the
majority support for PBL came from the educational medicine field. Problem-Based Learning
(PBL) is a teaching method in which complex real-world problems are used as the vehicle to
promote student learning of concepts and principles as opposed to direct presentation of facts
and concepts. In addition to course content, PBL can promote the development of critical
thinking skills, problem-solving abilities, and communication skills. It can also provide
opportunities for working in groups, finding and evaluating research materials, and life-long
learning (Duch et al, 2001) Lastly, we discussed on how further research could be beneficial to
support the use of PBL.

Keywords: PBL, Problem-based learning, PBL effectiveness, PBL in English

EXPLORING THE FACTORS INFLUENCING THE PERFORMANCE OF TERTIARY EDUCATION STUDENTS

IN MALAYSIA DURING COVID-19 PANDEMIC
1. Nurul Azwa Kamarudin

(Faculty of Computer and Mathematical Sciences, Universiti Teknologi MARA, 77300 Melaka, Malaysia,
[email protected])

COVID 19 pandemic is more contagious than SARS and deadlier than the seasonal flu. It is
affecting the whole world, from developed to the least developed countries. Being a developing
country, Malaysia encounters the same kind of challenges as faced by other developing
countries. These include a significant level of poverty, economic vulnerabilities, and limitations
in terms of human resources. Tertiary education is an important determinant of economic
growth and development of a country. Due to the pandemic, education at all levels in Malaysia
is badly affected. As such, university students have to rapidly switch and adapt to online
learning. However, limited access to technologies can seriously hamper the process of
knowledge transfer, thus giving rise to issues in performance. Based on the studies conducted
on online learning before and during the Covid-19 pandemic, this paper aims to provide an
overview of the factors influencing Malaysian students' performance in tertiary education. It is
hoped that the overview presented would help in enhancing future performance of the
students, and therefore improving the quality of tertiary education in Malaysia.

Keywords: Students’ Performances, Tertiary Education, Online Learning, Covid 19 Pandemic

Book of Program ICE-BEES 2020 | Page 94 of 100

 THE EFFECT OF MULTINATIONALITY, TAX HAVENS COUNTRY, AND WITHHOLDING TAX ON THIN
CAPITALIZATION PRACTICES
1. indra pahala

(Universitas Negeri Jakarta, [email protected]),

2. Tresno Eka Jaya

(Universitas Negeri Jakarta, [email protected])

This study aims to analyze the effect of multinationality, tax havens country, and withholding
taxes of the thin capitalization at multinational companies listed in Indonesia Stock Exchange.
Thin capitalizationis the practice of double taxation by way of finance branches or subsidiaries
with interest debt greater than the share capital. Independent variables used in this study is
multinationality, tax havens country, and withholding taxes while the dependent variable is the
thin capitalization. The results of this study show that (1) Multinationality no significant effect
on thin capitalization, (2) tax havens country significant effect on thin capitalization, and (3)
Withholding Taxes no significant effect on thin capitalization .

Keywords: Thin Capitalization, Multinationality, Tax Havens Country, Withholding Taxes

Developing Teacher's OCB for Green School Environment in Indonesia

1. W. Widodo

(Faculty of Education and Social Sciences, Indraprasta University, Jakarta, [email protected])

This study explores the empirical effect of empowerment and social intelligence on
organizational citizenship behavior (OCB) for the green school environment mediating by self-
efficacy. The research data was collected by a questionnaire through the survey method. The
sample of this research is 375 natural science teachers spread across three provinces (Jakarta,
Banten, West Java) determined by accidental sampling. Data analysis uses path analysis
supported by descriptive statistics. The results show that empowerment and social intelligence
has a positive and significant effect on OCB, either directly or indirectly mediating by self-
efficacy. Thus, the teacher’s OCB for the green school environment can be developed through
empowerment, social intelligence, and self-efficacy. Therefore, a fit research model about the
effect of empowerment and social intelligence on OCB mediating by self-efficacy was found.
This model can be discussed as a reference or discursus by researchers and practitioners in
developing models of OCB for the green school environment in the future and various contexts,
fields, and organizations.

Keywords: empowerment, social intelligence, self-efficacy, OCB, green school environment

Book of Program ICE-BEES 2020 | Page 95 of 100

 FINANCIAL LITERACY PROFILE AND THE FINANCIAL MANAGEMENT'S BEHAVIOR OF INDONESIAN
STUDENTS
1. Heri Yanto

(universitas Negeri Semarang, [email protected]),

2. kiswanto

(universitas Negeri Semarang, [email protected]),

3. Niswah Baroroh

(universitas Negeri Semarang, [email protected])

The study aims to examine the financial management behavior of university students and the
relationship between financial literacy and their financial management behavior. This study
uses questionnaires as an instrument for data collection method. The respondents of the
survey are undergraduate students in public and private universities located in Java and non
Java, , Indonesia. This study provide an insight into the current state of students financial
management behavior. It will therefore,serve as a basis for the higher education institution to
take necessary action to improve the students’ financial management behavior before entering
working life. As a result, the ability to manage the financial could boost their income and reduce
inequality by promoting economic and social inclusion of all as per Sustainable Development
Goals (SDGs).

Keywords: financial literacy, financial management behavior, Indonesia, SDGs

THE INFLUENCE of TOTAL QUALITY MANAGEMENT (TQM) PRACTICES TOWARDS ASSURING

SAFETY ATTRIBUTES of FOOD PRODUCTS WITH THE JAKIM HALAL CERTIFICATION
1. Rizuwan Abu Karim
(Universiti Teknologi MARA, [email protected]),
2. Mohd Halim Mahphoth
(Universiti Teknologi MARA, [email protected]),
3. Shafinar Ismail
(Universiti Teknologi MARA, [email protected]),
4. Wei-Loon Koe
(Universiti Teknologi MARA, [email protected]),
5. Fahmi Abdul Rahim
(Universiti Teknologi MARA, [email protected])
Due to the cases of halal food products which are prepared in unhygienic practices as reported
by mass media, this study investigates the influence of multidimensionality of total quality
management (TQM) practices (i.e. strategic planning, information management, top
management, process management, human resources and customer focus) towards assuring
the safety attributes of food products with the Jabatan Kemajuan Islam Malaysia (JAKIM) halal
certification. This study istributed 600 questionnaires to the certified halal food manufacturing
SMEs in Selangor, Kuala Lumpur, Negeri Sembilan, Melaka and Johor with 200 returned
responses. The structural equation modeling techniques (SEM) was used to examine the
relationship between TQM practices and safety attributes. Data was analyzed through partial
least square structural equation modelling (PLS - SEM). Meanwhile, WARP PLS version 5.0 were
used for the statistical processing of the data in this study. The findings revealed that strategic
planning, information management, top management, process management, human resources
are five dimensions that can assure safety attributes of halal food products. Meanwhile,
customer focus was not significant to safety.

Keywords: Strategic planning, Information management, Top management, Process

management, Human resources, Customer focus, Safety

Book of Program ICE-BEES 2020 | Page 96 of 100

 HUMAN CAPITAL DISCLOSURE PRACTICES: DO PERFORMANCE AND BUDGET CONTROL MATTER?
(EVIDENCE FROM INDONESIAN LOCAL GOVERNMENTS)
1. Henny Murtini

(PDIE UNS and Accounting Department, UNNES, [email protected])

This research aims to explore the effect of performance and budgeting control on human
capital disclosure in local governments in Indonesia in accordance with institutional theory.
The reason for the research is the large budget allocation for employee expenditure in local
governments in Indonesia and the existence of a Law on State Civil Apparatus but the lack of
human capital disclosure in local government financial reports. This study used a sample of 140
local governments with cluster sampling and the hypothesis was proved by multiple regression.
The results showed that there was an effect of performance on human capital disclosure, while
budgeting control was not significant. Further statistical tests show there are differences in the
performance of local governments located on the island of Java and outside of Java.

Keywords: human capital disclosure, performance, budget controlling, institusional theory

INVESTIGATING WOMEN’S CAREER STAGNATION IN INDONESIAN ZAKAT FOUNDATIONS: DOES

GLASS CEILING STILL EXIST?
1. MIRWAN SURYA PERDHANA

(UNIVERSITAS DIPONEGORO, [email protected]),

2. DIAN RATNA SAWITRI

(UNIVERSITAS DIPONEGORO, [email protected]),

3. MUHAMAD IHWANUL MUSLIM

(UNIVERSITAS DIPONEGORO, [email protected])

The aim of this study is to investigate the antecedents of career stagnation among female senior
staffs in Indonesian zakat foundations. Following the rise of women leadership in Indonesian
organisations, knowledge about the condition of women leadership in Indonesia’s non-profit,
religious-based organisations is lacking. Using a phenomenological approach, this study
involved 8 senior female staffs working in two Indonesian zakat foundations to gain insight
about leadership and career advancement opportunity. The findings of this study revealed that
the influence of individual, social and preference factors towards career advancement and
promotion to leadership position. Implications for human resource practice were discussed.

Keywords: Keywords: non-profit organisations, zakat foundation, career stagnation, leadership,

glass-ceiling

Book of Program ICE-BEES 2020 | Page 97 of 100

 COPING STRATEGY OF DISASTER EFFECT: INTRA-HOUSEHOLD LABOR SUBSTITUTION IN
INDONESIA
1. Ariska Nurfajar Rini
(Universitas Diponegoro, [email protected]),
2. Lienggar Rahadiantino
(ITS, [email protected]),
3. Mayanggita Kirana
(Universitas Diponegoro, [email protected])

Households with health shocks are distress from the economic burden of morbidity, especially
in developing countries. Morbidity will trap the time constraints of healthy household members,
and medical expenses increase during illness. Using two waves 2007 and 2014 household survey
data provided by the Indonesian Family Life Survey, this paper presents a comprehensive
analysis of intra-household dynamics during the period of health shocks through the
mechanism and efficacy of labor substitution in households to overcome morbidity shocks.
Households are able to overcome the problem of chronic male diseases through labor
substitution in the household, but no evidence is found that women will reduce their working
hours when they are sick. Interestingly, other evidence emerged that natural disasters can
affect working hours and household health expenditure.

Keywords: Disaster, Health Shock, Economic, Labor Hours

Analysis of Non-Professional Investor's Intention to Use XBRL-Based Financial Statements

Using Social Influence And Effort Expectancy Variables From The Unified Theory of Acceptance
and Use of Technology (UTAUT) Model
1. Satsya Yoga Baswara
(Department of Accounting Education,Faculty Of Economics, Universitas Negeri Semarang , [email protected]),
2. Agung Yulianto
(Department of Accounting, Faculty Of Economics, Universitas Negeri Semarang, [email protected]),
3. Ferlia Galuh Fitriana
(Department of Accounting Education, Faculty Of Economics, Universitas Negeri Semarang , [email protected]),
4. Heru Junarto
(Department of Accounting Education, Faculty Of Economics, Universitas Negeri Semarang , [email protected])
Abstract As the current global economics condition, the internet and derivative products and
other products that use computing technology continues to evolve. The one that having a rapid
progress is the application of XBRL (eXtensible Business Reporting Language) in the
presentation of financial statements. The implementation of XBRL itself globally is mandatory
or voluntary. XBRL can reduce the cost of capital and information asymmetry in the capital
market. The information presented in the XBRL report is easily read by computers so that it is
more easily processed or analyzed, and comparing company performance based on time
periods, and allowing better decision making. Transparency of financial information is also
enhanced by the use of XBRL, the information is clearly marked and well documented, and
allows users to integrate information from various locations in the financial statements.
Although there are problem that The application of XBRL can be hampered due to the nature
of productivity of information technology itself, where each new technology will require
sufficient amount of time to be implemented effectively and certainly without forget the
general obstacles that may occur according to the character in each country that applies. This
research, aimed to examine the behavior of non-professional investors who are confronted
with the method of presenting financial statements that using XBRL. We tries to apply two
variables from the unified theory of acceptance and use of technology (UTAUT) model such as
Social Influence and Effort Expectancy. We were using purposive sampling method and Warp
PLS as statistical method.

Keywords: XBRL, Non professional investor, Effort Expectancy, Social Influence

Book of Program ICE-BEES 2020 | Page 98 of 100

 Analysis of Technology Acceptance in Student Entrepreneurship
1. Ahmad Sehabuddin

(Universitas Negeri Semarang, [email protected]),

2. Ubaedul Mustofa

(Universitas Negeri Semarang, [email protected]),

3. Edy Suryanto

(Universitas Negeri Semarang, [email protected])

This study aims to analyze the acceptance of technology in entrepreneurship. This research
adopts the technology acceptance model (TAM) theory. This research is an ex post facto
quantitative study. The sample in this study was Semarang State University students who joined
in the Indonesian Young Entrepreneurs Association. Analysis techniques were use SEM with the
WarpPLS 7.0 application. The results of the study are perceived usefulness and perceived ease
of use have a positive and significant direct effect on attitude to use technology in
entrepreneurship. The convenience in using it has a positive and significant immediate impact
on perceived usefulness. Besides that, perceived ease of use has a positive and significant
indirect effect on attitude to use technology through the perceived value. The conclusion of
this research is the application of technology in student entrepreneurship responded
positively.

Keywords: Entrepreneurship, Student, TAM

DETERMINANTS OF FINANCIAL STATEMENT DISCLOSURE ON LOCAL GOVERNMENTS’ OFFICIAL

WEBSITE WITH LEGISLATIVE SIZE AS INTERVENING VARIABLE (EMPIRICAL STUDY IN JAVA ISLAND)
1. Asrori

(Universitas Negeri Semarang, [email protected]),

2. Wulan Cahyani

(Universitas Negeri Semarang, [email protected])

This research aims to examine the influence of population, total assets, level of welfare, and
number of SKPD on the financial statement disclosure with legislative sizes as mediation
variable. The population of this research is the Regency/city government in Java Island in 2016-
2018. Samples were selected using a target population that resulted in 35 samples of
district/city governments so obtained 102 units of analysis. The results showed that population,
total assets and legislative size have no significant effect on the financial statement disclosure.
Level of welfare has a negative significant effect but number of SKPD has a positive significant
effect on the financial statement disclosure. The population and number of SKPD have a
positive significant effect on legislative sizes. While legislative size could not mediate the
influence of population and number of SKPD against the financial statement disclosure.

Keywords: financial statement disclosure, official website, local government, population, total
assets, welfare, SKPD, legislative size

Book of Program ICE-BEES 2020 | Page 99 of 100

 Book of Program ICE-BEES 2020 | Page 100 of 100

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