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1	Economic Education	ABS-87
Student Financial Literacy: a review of gender differences and parents income Dadang Saepuloh (a), Disman (b), Suwatno (b), Eeng Ahman (b), Mutiah (c) a) Lecturer at the FKIP Ekonomi Universitas Islam Syekh-Yusuf And Postgraduate Students at Universitas Pendidikan Indonesia *dsaepuloh[at]unis.ac.id b) Pascasarjana Universitas Pendidikan Indonesia c) Universitas Islam Syekh-Yusuf Abstract The purpose of this study was to determine whether there were differences in financial literacy according to gender and parents income in Sepatan District. This study uses a quantitative comparative method, with a sample of 371 students using Proportionate Stratified Random Sampling on state and private high school students in Sepatan District. Data collection instruments using a questionnaire in the form of student personal data. The results showed that: (1) the level of financial literacy of students in the medium category; (2) there is no difference in student financial literacy according to gender and parents income. Keywords: financial literacy, gender, and parental income Share Link | Plain Format | Corresponding Author (Dadang Saepuloh)

2	Economic Education	ABS-95
Effect of Unemployment Rate In the Indonesian Region Estu Niana Syamiya (a*), Disman (b), Suwatno (c), Amir Machmud (d) Universitas Pendidikan Indonesia Abstract The Effect of Unemployment Rate Is Dominated On Economy in Tangerang City. Regarding the purpose of this study, this is the main objective of the level of growth educated towards economic growth. This research was conducted in Tangerang and Cipondoh subdistricts which were conducted in Tangerang City. The purpose of this study was to study the level of educated gathering that occurred in the two sub-districts, whether the level of educated achievement of growth in the two sub-districts in the City of Tange-rang. The method in this study uses descriptive correlational analysis of a quantitative type. Basically, to explain the relationship between factors or various variables that influence the educated acquisition rate variable on economic growth. The number of samples in the study of 100 respondents from 50 Tangerang sub-districts and 50 Cipondoh sub-districts in the city of Tangerang. Based on this research, it was concluded that the value carried out in the T test was that the estimation results of the regression model resulted in a positive predominant coefficient (0.706) whose probability value sig = 0,000 <α (0.05), then Ho was rejected and Ha was accepted. So, based on the results of the test, it can be con-cluded that the education is positive and significant towards economic growth in two sub-districts in the city of Tangerang. Keywords: Educated Unemployment, Limited to Economy Share Link | Plain Format | Corresponding Author (Estu Niana Syamiya)

3	Economic Education	ABS-120
IMPLEMENTATION OF LEARNING PRINCIPLES IN SOCIAL SCIENCE IN BASIC EDUCATION Eded Tarmedi Universitas Pendidikan Indonesia Abstract Social science subjects at the basic education level tend to be seen as subjects that emphasize the development of cognitive aspects that prioritize memorization. Therefore it is often seen as a boring subject, so that students are less motivated to study social science more deeply. Such social science learning is suspected to be because teachers ignore the five principles of social science learning, namely meaningful, challenging, integrative, value-based and active. These five learning principles are often ignored by social science teachers, especially at the level of Elementary School and Junior High School. Through a series of observations and interviews with social science teachers at several elementary schools in Iowa City and Cedar Rapids, the state of IOWA in the United States, it was concluded that they began to apply these five learning principles early on so that social science learning was more powerful. The effectiveness of social science learning there is supported by the tradition of teachers to carry out Classroom Action Research which is a collaboration between Learning Lecturers from the College of Educatioan, The University of Iowa and social studies teaching teachers who are members of the Professional Development School. a kind of MGMP in Indonesia. Keywords: Social Science, Learning Principles, Basic Education Share Link | Plain Format | Corresponding Author (Eded Tarmedi)

4	Economic Education	ABS-125
Strengthening Social Capital Through Social Economic Mitigation Based On Local Wisdom In Garut Regency Tetep*; Maskur; Asep Supriatna Pendidikan IPS, Institut Pendidikan Indonesia, Jl. Terusan Pahlawan No.32 Sukagalih Tarogong Kidul Garut, 44151 *tetep[at]institutpendidikan.ac.id Abstract Pandemic Covid 19 has been fading the power of communal and economic communities of the world, various ways to save the condition of this Pandemic has been undertaken by various countries in saving the current socio-economic situation. With a quantitative approach the study was conducted to analyze the model of social capital strengthening of people in Garut district through social economic mitigation based on local wisdom. The research was conducted by doing surveys in 5 sub-districts in Garut Regency through online KKN students participation. The results showed that communities in the area are difficult to maintain social distances because they feel they are still in one sehari2 community, and if anyone from outside they inform the local caretaker. Social capital Strengthening is not carried out by maintaining social and physical distance, but by recognizing the citizens themselves, and if there is a new person advised to introduce it to the local administrator. This way the economic activities in the area can go as usual, so that Pandemic is not so feared, but social values and local togetherness continues to be preserved. Only the economically affected are the citizens who wander and work outside the city alone. Thus, based on the social capital and local wisdom they have, they are able to mitigate the social economy in its environment. Keywords: Social Capital, Socioeconomic Mitigation, Local Wisdom. Share Link | Plain Format | Corresponding Author (Tetep M.Pd)

5	Economic Education	ABS-127
Economic Thematics in Social Studies Learning Based on Sundanese Local Wisdom Values Eldi Mulyana, Tetep* Pendidikan IPS Institut Pendidikan Indonesia, Jl. Terusan Pahlawan No 32 Sukagalih Tarogong Kidul Garut, 44151 *tetep[at]institutpendidikan.ac.id Abstract The purpose of this study was to determine how the implementation of thematic economics in social studies based on Sundanese local wisdom values at SMP Pasundan 8 Bandung. The research method uses a qualitative approach through case studies. The research subjects consisted of a principal, a vice principal, a social studies teacher, and six students. The results showed that the social studies learning process with thematic economics based on Sundanese local wisdom values at SMP Pasundan 8 Bandung was always implemented into the subject matter, but not specifically listed in the syllabus and lesson plans. The economic thematic in social studies learning based on Sundanese local wisdom values is very effective in being applied to students even though it is a supplement. The leadership tries to implement Sundanese local wisdom values in the school environment to shape the Nyunda character of students according to the Paguyuban Pasundan theme and supports the Riksa Budaya program carried out by the West Java Provincial Government. This activity has an impact on the formation of the character of students who are superior and have an attitude of regional values. Keywords: Economic Thematics, Social Studies Learning, Sundanese Local Wisdom Values Share Link | Plain Format | Corresponding Author (Tetep M.Pd)

6	Financial Management and Accounting	ABS-16
The Impact of Macroeconomic Factor and Neighboring Countrys Stock Index Predisposes on LQ45 Stock Index Tiar Lina Situngkir (a), Nugraha (b), Ikaputera Waspada (c), Maya Sari(d) Post Graduate School, Indonesian University of Education (a,b,c,d) Jl.Setia Budi no.229 , Bandung Abstract This study aims to investigate the macroeconomic factors, represented by inflation meanwhile for the neighboring countries stock price index is the Singapore stock price index (STI) in influencing volatility of LQ45 stock price index on the Jakarta stock exchange. The data used are secondary data from the period of January 2013 to December 2019. The method used is the Error Correction Model. This method will consider long-term and short-term analysis of the influence of macro variables affecting the LQ45 Stock Price Index. The results depicted that in the short-term period both inflation and STI Index had no significant influence on the LQ45 stock price index, then for the long term period both inflation and STI stock indexes detemine on the LQ45 stock price index. Keywords: Keywords: ECM, Inflation, LQ45, STI. Share Link | Plain Format | Corresponding Author (Tiar Lina Situngkir)

7	Financial Management and Accounting	ABS-17
WHAT CAN BE DONE BY OVERCONFIDENCE BIAS AND OPTIMISM BIAS ON INVESTOR DECISIONS? Suhono, Nugraha Universitas Singaperbangsa Karawang Universitas Pendidikan Indonesia Abstract This study aims to analyze the relationship between overconfidence bias and optimism of investment decision bias. One approach of investors is to support the creation of investment decisions by integrating elements of excessive trust in reasoning, judgment, cognitive abilities, and emotions. To benefit from investment activities, investors must be right in making decisions. Some investors in the capital market tend to show irrational behavior that is influenced by psychological factors contrary to classical theory. This research uses quantitative methods with data collection techniques in the form of questionnaires distributed to investors in Karawang. Samples taken were as many as 120 investors in Karawang. This research was assisted with SPSS 16.0 statistical tools. Testing this study uses a test of validity and reliability. The analytical method uses the classical assumption test, multiple linear regression analysis, hypothesis testing. The results showed that overconfidence bias had a positive effect on investment decisions, and optimism bias had a positive effect on investment decision. Keywords: overconfidence bias, optimism bias, investment decision Share Link | Plain Format | Corresponding Author (Suhono )

8	Financial Management and Accounting	ABS-18
THE IMPACT OF MACROECONOMICS ON STOCK MARKET INDEX IN BRAZIL Endang Mahpudin, Reminta Lumban Batu Universitas Singaperbangsa Karawang Abstract A country’s economy can develop if there are investments in various economic sectors. The investment has a role as one of the important components of national income in promoting economic growth. One of the means in development in each country is the capital market, which has the function of monetary intermediation of the global economy. Macroeconomic indicators influence investment activities in a country because macroeconomic indicators are signals to investors in investing. The object of this study was the macroeconomic indicators, namely interest rate, exchange rate, inflation, and money supply, and their impacts on stock prices. This study used data for the 2004-2018 period. The results showed that inflation, interest rate, and the exchange rate had no impact on stock prices, while the money supply had an impact on stock prices. Keywords: Macroeconomics, Stock prices Share Link | Plain Format | Corresponding Author (Endang Mahpudin)

9	Financial Management and Accounting	ABS-19
The Effectiveness Model of the University Internal Control System for Good University Governance Aristanti Widyaningsih (a*), Nono Supriatna (b), Uyu Wahyudin (c), Arvian Triantoro (d) (a), (b), (d), Faculty of Economics and Business Education, Universitas Pendidikan Indonesia, Jl. Dr. Setiabudhi No. 229, Bandung, Indonesia. (c) Faculty of Education, Universitas Pendidikan Indonesia Abstract ABSTRACT: The effort to realize the civil service and institutional governance based on the principles of Good University Governance (GCG) has become one of the goals of university development. The imple-mentation of the GUG principle, especially related to the aspects of transparency and accountability, can be achieved by conducting both internal and external supervision. One strategy to achieve this is through strengthening accountability and improving the universitys image, as well as improving the quality of civil service governance and institutional governance. The Internal Control System is an integral process in the actions and activities that the leadership and all employees continuously carry out. Aiming to provide ade-quate confidence in the achievement of organizational goals through effective and efficient operations, reli-ability of financial reporting, safeguarding university assets, and adherence to laws and regulations that are held comprehensively at the university. The research aims to strengthen good university governance through the effectiveness model of the University Internal Control System, which contains practical steps to build a comprehensive Internal Control System. The research method used is a qualitative method, with the way of finding data by documentation and in-depth interview. The informants in this study were the leadership of the university and the Internal Audit Unit. The research results are SWOT analysis and the grand design of the implementation of the University Internal Control System. The in-depth interview results indicate the need for a firm commitment from university leaders in implementing the University Internal Control Sys-tem. Keywords: Good University Governance, Internal Control System, Leadership Commitment. Share Link | Plain Format | Corresponding Author (ARISTANTI WIDYANINGSIH)

10	Financial Management and Accounting	ABS-23
INCOME SMOOTHING AS DISFUNCTIONAL BEHAVIOR STRATEGY TO DEVELOP PUBLIC OPINION OF GOOD PERFORMANCE Deni Hamdani (a*), Nugraha (b), Devyanthi Syarif (c) (a),(c) School of Bussiness, STIE INABA Jalan Soekarno Hatta No. 448 , Bandung 40253, Indonesia deni.hamdani[at]inaba.ac.id devyanthi.syarif[at]inaba.ac.id (b) Universitas Pendidikan Indonesia, Jalan Setiabudhi, Bandung, Indonesia nugraha[at]upi.edu Abstract Naturally income smoothing is defined as the intervention of management in external financial reporting to benefit himself (manager). Mostly, this is an unplanned and direct process carried out by management. On the contrary, intentionally income smoothing occurs because of interference from management. This research aimed at investigating the occurrence of income smoothing and estimating the magnitude of other factors in determining income smoothing in a company listed on the Indonesia Stock Exchange for the period 2013-2019. Furthermore, this research investigated the effect of past factors on management behavior in conducting income smoothing strategies. Time Series and Cross Section data were employed in this research. Therefore, the suitable estimation model was panel data regression (Pooled Regression) equipped with Fixed Effect Model (FEM), Random effects Model (REM) and Hausman Test. Keywords: Company’s size, Profitability, Financial Leverage, Income Smoothing, Profit Quality Share Link | Plain Format | Corresponding Author (Deni Hamdani)

11	Financial Management and Accounting	ABS-26
Effects of Inflation and Exchange Rates on Stock Prices of PT Bank Negara Indonesia (Persero) Tbk Gunardi (a,b*), Nugraha (b), Maya Sari (b) a) Komputerisasi Akuntansi, Politeknik Piksi Ganesha, Jalan Gatot Subroto No.301, Kota Bandung 40274, Indonesia b) Sekolah Pasca Sarjana, Universitas Pendidikan Indonesia, Jalan.Dr. Setiabudi No.299,Kota Bandung 40154, Indonesia Abstract The purpose of this research is to examine the effect of macroeconomic factors, namely inflation and the exchange rate on the stock prices of PT Bank Negara Indonesia. This research is based on the study of Kwofie and Ansah which states that most investors do not consider the macroeconomic influence on stock prices. Whereas, previous research showed an influence between macroeconomic factors on stock prices. This study uses inflation and exchange rate data found at Bank Indonesia, while the stock price of PT. Bank Negara Indonesia, which is on the Indonesia Stock Exchange for the period 2009-2019, the data is tested by using multiple regressions using eviews 10. The results showed that inflation and the exchange rate affect the stock prices at PT Bank Negara Indonesia, this indicates that there is adjusting to the theory of Arbitrage Pricing Theory (APT). Keywords: Inflation; Exchange rate; Stock price. Share Link | Plain Format | Corresponding Author (Gunardi Gunardi)

12	Financial Management and Accounting	ABS-33
ANALYSIS OF FINANCIAL DISTRESS ALTMAN Z-CORE METHOD AND SPRINGATE S-CORE METHOD IN PT KRAKATAU STEEL (PERSERO) TBK Kasir Institute of Economic Development (STIE Inaba) Jl. Soekarno Hatta No. 448 Bandung City kasirinaba[at]gmail.com Abstract This study aims to predict, analyze and determine the level of potential bankruptcy and to improve the companys financial performance based on the results of discriminant analysis using the Altman Z-Score and Springate S-Score methods at PT. Krakatau Steel (Persero) Tbk period 2015 - 2019. The research approach used is a descriptive approach. The type of data used is quantitative data with secondary data sources. Data collection techniques using descriptive documentation and analysis techniques. The results showed that the calculation to predict financial distress at PT Krakatau Steel (Persero) Tbk in 2015 - 2019 using the Z-Core method resulted in less than 1.81 (bankrupt category) and S-Core method where the results were less than 0.862 (bankrupt category) ). So it was concluded that from 2015 - 2019 PT Krakatau Steel (Persero) Tbk entered the category of bankrupt companies. Keywords: Financial Distress, Z-Score, S-Core Share Link | Plain Format | Corresponding Author (Kasir Kasir)

13	Financial Management and Accounting	ABS-36
Perceived Usefulness, Perceived Easy of Use and Actual Use of Online Payments and Transaction Data Reconciliation Processes F. Kosadi, N. Sayidah, K. Berliani Accounting, STIE Inaba Bandung Abstract The research objective is to evaluate the effect of perceived usefulness (PU) and perceived easy of use (POEU) on the actual use (AU) of online multi platform ecommerce payments and digital data transaction reconciliation processes. Respondents are business actors have used ecommerce and fulfilled export legality. Quantitative research methods and analysis using partial least sequare through a simple model with reflective indicators. Descriptive analysis in the reconciliation process to see the obstacles faced by businesses. The results show that PU, POEU and AU have a direct effect on reconciliation with the greatest impact being PU, followed by POEU and AU. From the descriptive analysis of the reconciliation data above 60% stated that the summary of the data is complete, accurate and presented simply, Above 50% stated that the process is profitable, low cost, minimal effort and time. Keywords: Online multi platform ecommerce payment; Digital data transaction; Reconciliation processes Share Link | Plain Format | Corresponding Author (Ferry Kosadi)

14	Financial Management and Accounting	ABS-39
Analysis of Exchange Rate Factors and Interest Rate on Stock Price of Pharmaceutical Companies in Indonesia (Cases during in Covid-19 Pandemic) Dewi Kartikaningsih(a,b), Nugraha(a),Maya Sari(a) a) Sekolah Pasca Sarjana Universitas Pendidikan Indonesia dewikartikaningsih[at]upi.edu b) Sekolah Tinggi Manajemen LABORA Abstract This study aims to determine the effect of the exchange rate and the interest rate of Indonesia on the stock prices of pharmaceutical companies in Indonesia. Data of this research used secondary data from pharmaceutical companies listed on the Stock Exchange in the period July 2019 to May 2020. Population and samples of this study were state-owned pharmaceutical companies listed on the Indonesia Stock Exchange. The research period was 12 months, July 1, 2019 until May 31, 2020. Data collection of this study considered the world economic conditions and Indonesia, which was weakening because of the Covid-19 disaster and based on the phenomenon that the pharmaceutical business would reap profits amid the Covid-19 pandemic disaster. This research used multiple linear regression analysis method assisted by Eviews 9. The results showed that interest rates and exchange rates affected the stock prices of pharmaceutical companies in Indonesia. The recommendations of this study can assist investors in investing during the Covid-19 pandemic and for next research can prolong the period of data collection and add other pharmaceutical companies outside State-owned companies and other macroeconomic factors such as inflation rates and gross domestic product. Keywords: Exchange rates, interest rates,stock prices,phamaceutical Share Link | Plain Format | Corresponding Author (Dewi Kartikaningsih)

15	Financial Management and Accounting	ABS-41
Drivers of Portfolio Equity Flows to Emerging Market Countries Wilman San Marino (a*) Nugraha (b) Ikaputera Waspada (c) Maya Sari (d) a) Universitas Pendidikan Indonesia Jl Dr Setiabudi No 229 Bandung 40154 Indonesia *wilmansanmarino[at]upi.edu b) Universitas Pendidikan Indonesia Jl Dr Setiabudi No 229 Bandung 40154 Indonesia nugraha[at]upi.edu c) Universitas Pendidikan Indonesia Jl Dr Setiabudi No 229 Bandung 40154 Indonesia ikaputerawaspada[at]upi.edu d) Universitas Pendidikan Indonesia Jl Dr Setiabudi No 229 Bandung 40154 Indonesia mayasari[at]upi.edu Abstract In recent decades, international diversification has increased the portfolio investment flows to Emerging Market Countries (EMC). This paper examines why investors diversify in EMC and what drivers of portfolio investment flows. This paper is a descriptive analysis with a literature review approach. The finding is that international investors are interested because EMC offer higher returns than countries of origin, with less risk. Drivers of portfolio investment flows to EMC are classified into push factors namely global conditions that encourage investment EMC and pull factors that are domestic conditions in EMC that are attractive to investors. The main driver that has the most influence on the portfolio equity flows to developing countries is the Fed Fund rates which is a part of push factors. Keywords: portfolio investment flows, international diversification, push factors, pull factors, U.S. interest rates Share Link | Plain Format | Corresponding Author (Wilman San Marino)

16	Financial Management and Accounting	ABS-42
The Performance of Protected Mutual Funds in Indonesia during Covid-19 period Tinjung Desy Nursanti (a*), Nugraha (b), Ikaputera Waspada (c), Maya Sari (d) a) Universitas Pendidikan Indonesia Jl. Dr Setiabudi Np 229 Bandung 40154 Indonesia tinjungdesy[at]upi.edu b) Universitas Pendidikan Indonesia Jl. Dr Setiabudi Np 229 Bandung 40154 Indonesia nugraha[at]upi.edu c) Universitas Pendidikan Indonesia Jl. Dr Setiabudi Np 229 Bandung 40154 Indonesia ikaputerawaspada[at]upi.edu d) Universitas Pendidikan Indonesia Jl. Dr Setiabudi Np 229 Bandung 40154 Indonesia mayasari[at]upi.edu Abstract Mutual funds are considered as the right choice for investment for investors who have limited time, ability and knowledge in calculating the risk of investing. Mutual funds are managed by two parties, the Investment Manager and the Custodian Bank. The more widely disclosed information obtained is inseparable from the application of digital technology related to the marketing strategy of mutual fund products by investment managers. The net asset value of mutual funds until the end of 2019 can be achieved as much as 555 trillion rupiah. At least in the last 20 years, total assets under management of mutual funds (AUM) has increased from 5.14 trillion rupiah in 1999 to 543.76 trillion rupiah in 2019 with the largest contributor to managed funds coming from protected funds with total of 153.91 trillion rupiah. Furthermore, in the midst of the Covid-19 pandemic, as of March 2020 the mutual fund industry experienced pressure as seen from the decline in AUM, which was also followed by a decrease in participation units. The decrease in AUM occurred in almost all types of mutual funds, however, the smallest decrease in AUM occurred in protected funds. Therefore, the protected mutual fund instrument is a preferred product compared to other types of mutual funds, especially fixed income funds, because the worst-case scenario occurs only when bond issuing companies experience defaults. It is important to analyze the performance of protected mutual funds during Covid-19 period since the Indonesian government announced started March 2020-May 2020. Through literature study, this research aims to determine whether protected mutual funds in Indonesia will continue to experience an upward trend in the future even though the covid-19 period is not over. The likelihood that can occur is whether protected mutual funds will be outperformed or underperformed, especially when benchmarked to the Composite Stock Price Index. Keywords: protected mutual funds; outperform or underperform; investment during Covid-19 Share Link | Plain Format | Corresponding Author (Tinjung Desy Nursanti)

17	Financial Management and Accounting	ABS-43
Defining and Measuring Microblogging Sentiment Investors on Stock Market: A Review of The Literature Putri Fariska (a*) Nugraha (b) Mochamad Malik Akbar Rohandi (c) a) Universitas Pendidikan Indonesia Jl Dr Setiabudi No 229 Bandung 40154 Indonesia *putri.fariska[at]upi.edu b) Universitas Pendidikan Indonesia Jl Dr Setiabudi No 229 Bandung 40154 Indonesia nugraha[at]upi.edu c) Universitas Islam Bandung Jl Taman Sari No 1 Bandung moch.malik[at]unisba.ac.id Abstract The purpose of this paper is to review microblogging sentiment investors on a literature based. Focusing on how defining and measuring online sentiment investors and understand their impact in financial market behavior. Using scholarly articles to analyze, defining, and measuring microblogging sentiment investors. All the articles have been classified to measure and underpinnings online investor sentiment theory and others determinants in psychological measure. We have used citation, and bibliographic coupling analysis to provide structure of microblogging sentiment investor. This research also investigates how microblogging forum have become online platform for exchanging stock information among investors. The result of this paper is defining bottom up and top down approach on microblogging sentiment investors construct by identifying authors, cite, references, or keywords. Keywords: sentiment investors; microblogging; online investors; online platform. Share Link | Plain Format | Corresponding Author (Putri Fariska)

18	Financial Management and Accounting	ABS-45
Financial Management and Marketing of Strawberry Fruits O. Sukirman (a*), Ida Farida Adi Prawira (b) a) Catering Industry Management, Universitas Pendidikan Indonesia Jl. Setiabudhi no. 229 Bandung 40154, Indonesia * oman[at]upi.edu b) Departemen Akuntansi, Universitas Pendidikan Indonesia Jl. Setiabudhi no. 229 Bandung 40154, Indonesia Abstract The cultivation of strawberry fruit in Bandung Regency has long been carried out by the community from small to large scale. In general, planting strawberries by the community is carried out in open, hilly and rocky land using polybags. Although not all can survive in the cultivation of strawberries, but this cultivation is very beneficial done properly and correctly. The biggest cost in this business is labor costs. Then the other costs are the cost of production and rent. This business is a capital intensive business, so good financial management is needed in its business activities. Management also needs to be in partnership starting from the level of supply of tools, materials, production, to marketing issues. Research to manage the field of science in helping strawberry farmers manage their finances and marketing. The method used in this activity is training in planting strawberries, managing finances and marketing. Financial planning, implementation, and evaluation and marketing are carried out based on actual activities carried out in strawberry cultivation activities. The results found that the cultivation of strawberry is beneficial and feasible to obtain because it has a benefit and cost ratio of more than 1 (B / C Ratio = 1.16). With this finding, it is expected to provide good financial and marketing learning in strawberry cultivation. Keywords: Strawberry cultivation; business analysis; experiments; financial management; marketing management Share Link | Plain Format | Corresponding Author (Oman Sukirman)

19	Financial Management and Accounting	ABS-47
Does The Analysis of Altman Z-Score Model, Zmijewski Model, and Springate Model Impact the Financial Distress? (study on pharmaceutical companies listed on the Indonesian Stock Exchange period 2011-2017) Santi Damayanti Sekolah Tinggi Ilmu Ekonomi Indonesia Membangun(INABA) santi_dama[at]yahoo.co.id Abstract Financial distress has a great impact where not only the Company that will potentially suffer loss, but also investors, creditors, and communities. There are a number of tools used to detect bankruptcy, namely Altman Z-Score Model, Zmijewski Model, and Springate Model. This study uses descriptive and verification methodology. The data used are the secondary data. The data collection was conducted through library research and documentation obtained from the official website of IDX. Purposive sampling methodology is adopted for sample collection and it obtains data of 8 pharmaceutical companies. The results show that the average of Altman Z-Score model analysis is 2.99%, the average of Zmijewski Model analysis is 3.05%, and the average of Springate Model analysis is 1.94%. Meanwhile, the average value of Financial Distress is 209.90%. Based on the coefficient of determinations results of 0.198, the results show that the analysis of Altman Z-Score, Zmijewski, and Springate Models to Financial Distress have a simultaneous impact of 19.8% to Financial Distress, while the remaining 80.2% is influenced by other variables outside the regression models including high raw material expenses, poor financial planning, and poor cash flow management. Keywords: Altman Z-Score Model Analysis, Zmijewski Model Analysis, Springate Model Analysis, Financial Distress, Bankruptcy. Share Link | Plain Format | Corresponding Author (Santi Damayanti)

20	Financial Management and Accounting	ABS-51
ANALYSIS OF THE INFLUENCE OF CREDIT SERVICE QUALITY OF CREDIT CUSTOMER SATISFACTION AND ITS IMPACT ON LOYALTY (Case Study of Credit Customers at PT. Bank Mandiri (Persero) Tbk. Sentra in Bandung) Astrin Kusumawardani, Yoyo Sudaryo, Mohamad Iqbal Alamsyah, Tjipto Sajekti Sekolah Tinggi Ilmu Ekonomi Indonesia Membangun (STIE INABA) Abstract Banks are the heart and pulse of trade and economic development of a country, therefore banks become one of the financial institutions that have an important role in driving the economy of a country, including Indonesia. The management of government banks has not been able to fully improve the quality of service, satisfaction and loyalty of credit customers. This is indicated by the continued dissatisfaction of bank credit customers with the services provided by banks that cover the fulfillment of the needs and interests of credit customers, especially in credit applications. And the management of PT. Bank Mandiri (Persero) Tbk. has not been fully able to make credit customer satisfaction in the banking business activities it manages. The research method used in this research is descriptive and verification research. The population of this study is the credit customers of PT. Bank Mandiri (Persero) Tbk. The sample technique housing proportional stratified random sampling that has been studied as many as 61 people with smooth credit and 79 bad credit customers. The instrument used by researchers Likert Scale or Likert Scale is a research scale used to measure attitudes and opinions. The results showed that the quality of credit services PT. Bank Mandiri (Persero) Tbk. as a whole has been implemented well. Where Tangible has been implemented well, the reliability of officers is reliable, officers have responsiveness that is responsive enough, Assurance can be trusted, and empathy officers are expressed empathy. Credit customers are satisfied with the services provided, Loyalty of credit customers of PT. Bank Mandiri (Persero) Tbk. has achieved well. There is an influence on service quality, lending to customer loyalty at PT. Bank Mandiri (Persero) Tbk. There is also an influence between the quality of lending services on credit customer satisfaction implications on the credit loyalty of PT. Bank Mandiri (Persero) Tbk. both partially and simultaneously. Keywords: Quality of Service, Providing Credit, Customer Satisfaction Share Link | Plain Format | Corresponding Author (Astrin Kusumawardani)

21	Financial Management and Accounting	ABS-56
Profitability and Stability of Islamic Banking in Indonesia Periode 2010-2017 Dedi Supiyadi STIE INDONESIA MEMBANGUN (STIE INABA) Abstract Indonesia is the largest Muslim population in the world, but literacy of Islamic finance and banking is still limited which has an impact on the development of sharia banking in Indonesia, including literature on Profitability and Stability in Islamic Banking. The aim of this study was to determine the profitability and stability of 34 Islamic banks in Indonesia for the period 2010-2017. This study analyzes the factors that affect profitability and stability of Islamic banking using panel data regression with fixed effect techniques. The results showed that the profitability of Islamic banks is determined by capital, credit risk, operational efficiency, liquidity risk, asset size, stability, GDP and inflation. The results showed that the profitability of Islamic banks is determined by capital, credit risk, operational efficiency, liquidity risk, asset size, stability, GDP and inflation. The results of Islamic banking stability found that profitability, credit risk has impact on bank stability, while the Asset Size, liquidity, Operating Effectiveness, inflation and GDP do not affect the Islamic banks stability. This findings are very important for the growth and development of Islamic banks in Indonesia. Keywords: Capital, Credit Risk, Islamic Banking, Inflation, liquidity, Profitability, GDP, Stability Share Link | Plain Format | Corresponding Author (DEDI SUPIYADI)

22	Financial Management and Accounting	ABS-65
The calibration of financial reporting quality in Indonesia and its influence to the corporate social responsibility investment Lidya Agustina (a*), Hanny Hanny (a), Meyliana Meyliana (a) (a) Maranatha Christian University * lidya_kho[at]yahoo.com Abstract This study aims to verify the quality of financial reports in Indonesia, not only by using the quantitative measurement but also by using the qualitative. Besides, this analysis aims to know the effect of high-quality accounting information to the CSR investment efficiency. This analysis uses data from company financial report which is registered in BEI on 2015-2016 and sustainability report. The analysing data techniques using multiple regression test and logistic regression. The result shows that the quality of financial reports using quantitative measurement has a significant positive relation to CSR investment with the probability over investment, in addition has a significant negative relation to CSR investment with the probability under investment. While the quality of financial report using qualitative measurement has a significant positive relation to CSR investment with the probability over investment, and has significant negative relation to CSR investment with the probability under investment. Keywords: quality financial report; quantitative measurement; qualitative measurement; CSR investment (over/under investment) Share Link | Plain Format | Corresponding Author (Lidya Agustina)

23	Financial Management and Accounting	ABS-66
The Impact of Ethical Environment on Budget Gaming Behavior SeTin SeTin*;Santy Setiawan;Yunita Christy;Debbianita Debbianita;Tan Kwang En, Calvin Hermanto Faculty of Economics, Jalan Suria Sumantri, 65 Bandung, 40164, Indonesia Universitas Kristen Maranatha *setin2005[at]yahoo.com Abstract Budget gaming behavior has been a concern in the organization for a long time and this dysfunctional behavior is often associated with ethics. This study examines perceptions of the ethical environment and trust as a potential determinant of budget gaming behavior. A survey questionnaire was used to collect data. The sample was drawn from 112 managers in go public manufacturing companies in Indonesia to determine if perceptions of the ethical environment and trust are determinants of budget gaming behavior. The data were analyzed by partial least square. The results indicate that the ethical environment has a positive effect on trust; trust negatively affects the budget gaming behavior; trust significantly mediates the relationship between ethical environment and budget gaming behavior. This study provides a warning for companies to truly concern about the ethical environment because its impact on dysfunctional behavior that causes serious harm to the organization. Keywords: ethical environment; trust; budget gaming behavior Share Link | Plain Format | Corresponding Author (SeTin SeTin)

24	Financial Management and Accounting	ABS-82
Does Employee Stock Ownership Program contribute towards Profitability N. Marufa & M. Sari Management Postgraduate Program Indonesia University of Education, Bandung, Indonesia Abstract This study was intended to determine the effect of the Employee Stock Ownership Program on the profitability. This type of research was descriptive and verification with 54 observational data from 9 companies listed Indonesian Stock Exchange in the 2012-2017 period. The statistical analysis used in this study was panel data regression analysis. Based on the results, ESOP can increase profitability. The objectives of holding an ESOP include creating harmony between the interests and missions of potential employees and the interests and missions of shareholders, so there is no conflict of interests. ESOP will Increase employee motivation and commitment to the company because they are also the owner of the company, so that it is ex-pected to increase company productivity and performance. Therefore, ESOP needs to be an important concern for companies to become a program that can be implemented as an alternative to increasing profitability. Keywords: Employee Stock Ownership Program, Profitability Share Link | Plain Format | Corresponding Author (Nurzanah Marufa)

25	Financial Management and Accounting	ABS-84
THE EFFECT OF INFORMATION TECHNOLOGY AUDIT ON THE AUDIT QUALITY IN DETECTING FRAUD USING THE COMPETENCE OF THE AUDITOR AS A MODERATION VARIABLE Santy Setiawan; Barnabas Tridig; Yuliana Gunawan; Deta Sekar Sari Faculty of Economics, Universitas Kristen Maranatha Jl. Surya Sumantri No.65, Bandung 40164, Indonesia *santy_jc[at]yahoo.com Abstract The development of technology in the time of Covid-19 pandemic has affected a lot of accounting professions, for instance, auditors. In doing their field works at the moment, a lot of auditors rely on technology to ensure the good quality of their audit by making certain that the audit report is free from fraud, which has to be supported by a competent auditor. This research aims to see the effect of information technology audit in detecting fraud using the competence of the auditor as a moderation variable. The data are collected from sample auditors working for Public Accounting Firms in Bandung and Jakarta, which are then processed using regression analysis equipment. The findings show that the information audit influences the quality of the audit in detecting fraud using the competence of the auditor as a moderation variable. Keywords: IT audit, competence, audit quality Share Link | Plain Format | Corresponding Author (Santy Setiawan)

26	Financial Management and Accounting	ABS-85
The Impact of Macroeconomic Factors Interest Rates and Exchange Rates Govern on Stok Index of LQ45 Tiar Lina Situngkir(a*), Isro’iyatul Mubarokah (b) Universitas Singaperbangsa Karawang, Jawa Barat, Indonesia, tiarlina.situngkir[at]fe.unsika.ac.id Faculty of Economic, Universitas Singaperbangsa Karawang Abstract The aims of this reserarch is to investigate the macroeconomic factors, represented by interst rate Bank Indonesia and exchange rate rupiah to US dollar in influencing volatility of LQ45 stock price index on the Jakarta stock exchange. The data is collected from secondary data, the periods are January 2013 to December 2019. The method used is the Error Correction Model. This method will delibarate long-term and short-term analysis of the influence of macro variables affecting the LQ45 Stock Price Index. The results depicted that in the short-term period both interst rate Bank Indonesia and exchange rate rupiah to US dollar had no significant influence on the LQ45 stock price index, then for the long term period both interst rate Bank Indonesia and exchange rate rupiah to US dollar govern on the LQ45 stock price index. Keywords: interst rate, exchange rate, LQ45 Share Link | Plain Format | Corresponding Author (Tiar Lina Situngkir)

27	Financial Management and Accounting	ABS-89
Analysis of Factors Affecting Tax Payers Intention Towards Using e-Filing in Tax Reporting Based On Technology Acceptance Model Ita Salsalina Lingga, Verani Carolina, Vinny Stephanie Hidayat, Wayan Feri Permana Universitas Kristen Maranatha Abstract This research focus on examining factors that affect tax payer’s intention towards using e-filing in tax reporting. This research is based on Technology Acceptance Model (TAM) that analyzes behavioral attitudes factor that affect behavioral intention towards using e-filing and how its impact on actual e-filing usage. Analysis of data uses Partial Least Square (PLS) of Structural Equation Modeling (SEM). Unit of analysis in this research are lecturers from state and private universities in Indonesia. In order to obtain primary data, we use questionnaires. The result of this research is intended to solve the problem of low taxpayer’s intention towards using e-filing which will ultimately give an impact on actual e-filing usage. Keywords: Technology Acceptance Model, Behavioral Intention Towards Using e-Filing, Actual e-Filing Usage Share Link | Plain Format | Corresponding Author (Ita Salsalina Lingga)

28	Financial Management and Accounting	ABS-91
The Impact of A Collection of Tasks And Activities On The Quality of Accounting Information Rapina Rapina; Riki Martusa; Meythi; I.Nyoman Agus Wijaya; Amelia Zellien; Lisnawati Maranatha Christian University Bandung, Indonesia Abstract Accounting information that is used appropriately is a tool to make good business decisions. Good business decisions are made using a qualified information. A qualified information is a competitive advantage for an organization. The competitive advantage of an organization is an indicator of the potential for superior organization in making decisions than its competitors. A qualified information refers to the quality of the output produced by an information system. Accounting information system will produce accounting information. The success of information systems and the factors that influence it has been considered important in the field of information systems. One factor that must be considered in order to achieve success in the implementation of such systems is the quality of business processes. The purpose of this study is to determine the influence of the quality of business processes on the quality of accounting information system and its impact to the quality of accounting information. Keywords: business processes, information systems, accounting information systems, the quality of accounting information Share Link | Plain Format | Corresponding Author (Rapina Rapina)

29	Financial Management and Accounting	ABS-93
Accuracy Level Analysis of Pricing Model on State-Owned Enterprises Stocks Kurniawan Putra (a*), Dony Abdul Chalid (b) Universitas Indonesia Abstract This study evaluates and compares the performance of the Capital Asset Pricing Model and Fama-French three-Factors (FF3), to explain the excess returns on state-owned companies listed on the Indonesia Stock Exchange. The results showed that the Fama-French Three Factor Model was better to the Capital Asset Price Model to explain the excess returns in Indonesian state-owned companies. This study uses asset price factors of 2 x 3 types and excess returns of 6 Size-B / M as the dependent variable. This study uses Ordinary Least Square (OLS) with daily time series data from 29 July 2019 to 31 October 2019. Based on the adjusted R-square average of the two models, FF3 explains that the excess returns in the portfolio are better than the CAPM. Keywords: Capital Asset Pricing Model, Fama-French Three Factor Model, Market Return, Risk Free Rate, Size, Book-to-market equity Share Link | Plain Format | Corresponding Author (Kurniawan Putra)

30	Financial Management and Accounting	ABS-94
Internal Control, AIS Effectiveness and Accounting Information Quality: Empirical Evidence from Higher Education Yenni Carolina, Rapina Rapina, Barnabas T Silaban, Ghina Widyaningsih, Fitri Ayu Accounting Department, Maranatha Christian University Abstract This study aims to examine and analyze the effect of internal control on the effectiveness of accounting information systems and the impact on the quality of accounting information. Tight competition, especially in developing resources owned and winning students, forced higher education, especially Private Universities (PU), to prepare themselves dynamically and planned, so that they could have the ability to innovate. It ultimately supports the sustainability of their business. This can only be done if PU is supported by information quality. The information quality can be useful in decision making, which ultimately determines the survival of an organization. Many findings stated that information quality obtained from the implementation of an effective accounting information system. This study was conducted at 16 Private Universities in the Coordination of Private Universities (KOPERTIS) Region IV in West Java. A total of 81 data were collected. The data analysis tool used is Structural Equation Modeling (SEM) with the help of the SmartPLS application. The results of the hypothesis testing showed that the better the internal control, the accounting information system implemented will be more successful. In the end, the success of the accounting information system has a positive effect on the quality of accounting information. Keywords: internal control; accounting information;accounting information system Share Link | Plain Format | Corresponding Author (Rapina Rapina)

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