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1	Economic Education	ABS-31
Needs assessment on microlearning-based teaching and learning instructional media: A retrospective study in vocational high schools in Indonesia Tjutju Yuniarsih- A. Sobandi- Rini Intansari Meilani Universitas Pendidikan Indonesia Abstract The shifting mode of teaching and learning to fully online course as an impact of the COVID-19 pandemic is one of the inevitable educational phenomena in Indonesia. The use of Information and Communication Technology (ICT) is becoming a necessity for teachers, including vocational high school teachers, to facilitate their students^ learning. By applying R & D as a research design, this article reports on the results of needs assessment on microlearning-based teaching media in vocational productive subjects. The study was carried out at the state vocational high schools of the Office Management Program (Office Automation and Governance department) in Indonesia. The results of data analysis show that microlearning-based teaching media can be an alternative solution for teachers in encouraging the students to learn independently. Developing teaching materials that are compelling to the students and stimulating their critical thinking is the main point the teachers should perform. Keywords: Microlearning- online learning- material development- teaching and learning media- vocational high school Share Link | Plain Format | Corresponding Author (Rini Intansari Meilani)

2	Economic Education	ABS-34
The Entrepreneurial Intention: Locus of Control and Tolerance of Ambiguity role Kurjono (a), Faqih Samlawi (b), Badria Muntashofi (c),Nandu Saprudin (d) Universitas Pendidkan Indonesia, Jl Dr Setiabudi 229 Bandung, Jawa Barat Abstract This study aims to determine how the influence of locus of control and ambiguity tolerance on Entrepreneurial Intentions. The grand theory of this research is the Theory Planned Behavior from Ajzen. The research method used is the Explanatory Survey Method. The research sample was taken from the UPI student population. The study population was 19919 students with a sample size using the Isaac & Michael formula, obtained a sample size of 377 respondents. Data collection uses a numerical scaled questionnaire. The data processing technique uses regression analysis with the aim of knowing the effect of the locus of control variable and ambiguity tolerance on entrepreneurial intentions. The results showed that locus of control and ambiguity tolerance had a positive effect on entrepreneurial intentions. It is recommended to increase the indicator of the locus of control variable is like to do business, this can be improved through fostering prospective student entrepreneurs through business incubators. The indicator that needs to be improved from the ambiguity tolerance variable is to identify alternatives that need to be improved through increasing business opportunities through entrepreneurship lectures, while to increase the indicators of entrepreneurial intentions is planning to start a business through business feasibility analysis in entrepreneurship lectures at universities. Keywords: locus of control, ambiguity tolerance, intention, entrepreneurship Share Link | Plain Format | Corresponding Author (Kurjono Jono)

3	Economic Education	ABS-35
The Influence of Family Business Leadership and Experience on Entrepreneurial Intention Nurlatifah (a*), Kurjono (b), Risa Cahya Maulani FG (b) a) Indonesia University of Education, Jl. Dr. Setiabudi No.229, Isola, Kec. Sukasari, Kota Bandung, Jawa Barat 40154 *nurlatifah[at]upi.edu Abstract The background of this research is the low entrepreneurial intention of high school students. Therefore, researchers are interested in knowing the description of the influence of leadership and family business experience on entrepreneurial interest in students of the Faculty of Economics and Business Education (FPEB) Universitas Pendidikan Indonesia (UPI). The Grand theory of this research is the Theory of Planned Behavior from Ajzen. The research method used descriptive analysis and multiple linear regression with a sample size of 292 respondents. Data collection uses a numerical scaled questionnaire. All questionnaires were tested for validity and reliability. The results showed that the variables of leadership and family business experience had a positive effect on the interest in entrepreneurship both partially and simultaneously. Keywords: Leadership- Family business experience- Interest in entrepreneurship Share Link | Plain Format | Corresponding Author (Nurlatifah No Last Name)

4	Economic Education	ABS-108
Tax Policy Analysis in The Waste Management Business Model Endang Mahpudin (a), Reminta Lumban Batu (a) Vera Pangni Fahriani (a) Zulfa Aulia Nurul Putri a) Economy Faculty, University of Singaperbangsa Karawang St. HS. Ronggo Waluyo, Puseurjaya, Telukjambe Timur District, Karawang Regency, West Java 41361 Abstract The waste problem is a very complicated problem to solve. In Indonesia itself, the waste problem is very worrying. Based on data from ScienceMag, it is stated that Indonesia is the second largest contributor to plastic waste to the sea after China, followed by the Philippines, Vietnam, and Sri Lanka. The purpose of this research is to analyze what policies are appropriate to support the handling and prevention of increasing waste. The type of data used in this research is qualitative data and the research analysis method uses descriptive analysis. The results of the study indicate that the imposition of a waste tax to parse waste problems that occur in urban areas so far can be an alternative that can be done by local governments. Keywords: Waste-Tax Policy-Tax Payer Share Link | Plain Format | Corresponding Author (Endang Mahpudin)

5	Economic Education	ABS-125
Does The Information System Audit Syllabus Fit The Industry^s Needs? Practitioners and Academics Perceptions R Nelly Nur Apandi (a), Alfira Sofia (b), Hanifa Zulhaimi (c) a),b),c) Accounting Department, Universitas Pendidikan Indonesia, Jalan Dr Setiabudi No 229 Bandung, Indonesia *nelly.nna[at]upi.edu Abstract The successful absorption of graduates in practical work will depend on the curriculum design offered by the study program. The development of a course syllabus that suits industry needs is an important aspect that must be considered. This study aims to see differences in perceptions regarding the level of relevance of information system audit material based on the perceptions of practitioners and academics. The research method used is descriptive quantitative method. Respondents in this study were accounting study program lecturers and practitioners in the fields of accounting, auditing, and information technology. Data analysis was performed using One-way ANOVA. The results showed that there were no differences in perceptions regarding the relevance of the information system audit syllabus. The implication of this research can be used as the basis for undergraduate accounting study programs in Indonesia in developing a curriculum that suits industry needs. Keywords: Academics- Information System Audit- Perception- Practitioners- Syllabus. Share Link | Plain Format | Corresponding Author (R Nelly Nur Apandi)

6	Economic Education	ABS-148
Less Cash Society Movement: The Impact of Using E-Money on Social Changes Eldi Mulyana 1*- Tetep 2- Nizar Alam Hamdani 3- Indra Cahya Uno 4 1,2,4 Institut Pendidikan Indonesia 3 Universitas Garut Abstract Abstract--The less cash society movement is a government policy through the use of electronic money. This case study examines the phenomenon of electronic money and its impact on social change in urban areas described by Virilio^s acceleration theory. Data collection techniques through interviews with informants using electronic money applications in Garut Regency. The results showed that the impact of using electronic money on social change led to a new transaction style that replaced the use of cash. During the Covid-19 pandemic, informants who use electronic money feel that it is easy to make transactions without having to bother carrying a lot of money. Product offerings are becoming more and more intense on social media which creates consumptive behavior in the community, such as being easily attracted to shopping vouchers, offered discounts, and tempted by the cashback phenomenon offered by several online shopping applications. So, the presence of technology is something that cannot be separated from human life. In accordance with Virilio^s statement regarding dromology, society is experiencing accelerated social change due to the influence of technology that is developing continuously. The government^s policy on the National Non-Cash Movement/National Non-Cash Movement is the reason that people are directed to a less cash society. Keywords: Less Cash Society Movement- E-Money- Social Change. Share Link | Plain Format | Corresponding Author (Tetep M.Pd)

7	Economic Education	ABS-150
Analysis of Mudharabah, Musyarakah and Ijarah Partially to Return on Assets (ROA) in Islamic Banks Tetep 1*- Hermansyah 2- Dodi Supriyanto 3- Nizar Alam Hamdani 4 1,2 Institut Pendidikan Indonesia Garut 3 STIE Ekuitas 4 Universitas Garut Abstract Sharia banking that is growing is expected to make a greater contribution to the development of the national economy. The role of Islamic banking in the national banking system needs to be increased, among others, by increasing the number of office networks through the establishment of new Islamic banks or opening up greater opportunities for the implementation of changes in business activities from conventional banks to Islamic banks. The purpose of this study is to analyze the effect of partial mudharabah, musharaka and ijarah on Return on Assets (ROA) in Islamic banks. Based on the partial test, the results show that mudharabah has a positive and insignificant effect on Return on Assets (ROA), while musharakah shows a significant negative relationship. Also, ijarah has no relationship and is not significant. Based on simultaneous testing, the results obtained that mudharabah, musyarakah, and ijarah together have a positive relationship and have a significant effect on Return on Assets (ROA). Keywords: Mudharabah, Musyarakah, Ijarah ROA, Islamic Bank Share Link | Plain Format | Corresponding Author (Tetep M.Pd)

8	Economic Education	ABS-151
Poverty and Socio-Economic Inequality from Socio-Cultural Perspective Tetep 1- Ade Suherman 2, Yuyun Susanti 3, Syifa Nurgania 4, Alni Dahlena4 1,2,4,5 Institut Pendidikan Indonesia Garut 3 Universitas Galuh Abstract Poverty and social inequality are the main problems in regional development, including in Garut Regency. Equitable development in Garut Regency still needs more improvements. There are many factors causing this high poverty rate- not only the economic aspect, but also the socio-cultural aspect deemed contributive to this problem. In this study, poverty and social inequality was analyzed from the society^s socio-cultural perspectives. This research was centered on the community with its socio-cultural conditions through library sources. The method used in this research was literature study based on available written works. The results showed that- The mindset of the community as a socio-cultural aspect affected poverty rate and social inequality. The mindsets in questions are weak, pessimistic and less open minded. Keywords: Poverty, Inequality, Social, Culture Share Link | Plain Format | Corresponding Author (Tetep M.Pd)

9	Economic Education	ABS-152
Social Entrepreneurship as an Effort for Economic Recovery During the Covid-19 Pandemic Ade Suherman1*, Tetep2, Nizar Alam Hamdani3, Galih Abdul Fatah4, Yuyun Susanti5 1,2 Institut Pendidikan Indonesia Garut 3,4 Universitas Garut 5 Universitas Galuh Abstract The Covid-19 outbreak continues to have direct impacts on employment. Finding a job becomes a real challenge during the Covid-19 Pandemic. Workers are laid off due to employers^ difficulty in running their businesses due to public activity restrictions. Social entrepreneurship is a practical, innovative and sustainable approach solution for marginalized economic class people to overcome social problems including economic problems. This survey study collected data using questionnaires involving Indonesian society in Ciamis, West Java. The results showed that Social entrepreneurship can minimize economic difficulties during the Covid-19 pandemic, that social entrepreneurship provides job opportunities for local communities, and that Social entrepreneurship can improve people^s welfare. Keywords: social entrepeneurship, economy, Covid-19 pandemic. Share Link | Plain Format | Corresponding Author (Tetep M.Pd)

10	Economic Education	ABS-153
Development of a Local Wisdom-Based Creative Economy Triani Widyanti 1, Tetep 2, Asep Supriatna 3, Syifa Nurgania 4 1,2,3,4 Institut Pendidikan Indonesia Garut Abstract This study is aimed at describing the development of a local wisdom-based creative economy. Recently in Indonesia, the creative economy has been increasingly popular and touted as a national program. A creative economy is characterized by the use of the intellectual property to generate income, provide employment, and improve welfare. The creative economy relies on the creative industry sector which is driven by creators and innovators with their creations and innovations. The creative economy industry is a symbol of the existence of the Indonesian nation in various economic cooperation between countries. the value of local wisdom based on tradition and culture, intellectual property, and the nation^s cultural heritage is a source of inspiration to be able to produce various innovative, value-added, and highly competitive products. This study was conducted using a descriptive qualitative approach. Data were collected through observation, interviews, and documentation of the studied objects. The results of descriptive analysis showed that the development of a local wisdom-based creative economy can take place within the scale of the household creative industry as the smallest base, involves community participation in household business groups, and helps increase people^s income through small and medium business groups. Keywords: Creative Economy, Local Wisdom Share Link | Plain Format | Corresponding Author (Tetep M.Pd)

11	Economic Education	ABS-154
JURIDICAL REVIEW OF TRADE SECRETS OF THE TRADITIONAL FOOD BURAYOT ABSTRACT Hermansyah 1*- Tetep 2- Nizar Alam Hamdani 3- Hilmy Nurfaizan 4 1,2,4 Institut Pendidikan Indonesia Garut 3 Universitas Garut Abstract Provisions for legal protection of trade secrets are in accordance with one of the provisions in the Agreement on Trade Related Aspects of Intellectual Property Rights (TRIPs Agreement) which is an appendix to the Agreement for the Establishment of the World Trade Organization, as ratified by Indonesia with Law of Republic of Indonesia Number 7 of 1994. Based on the provisions in Article 3 Verse 1 of Law of Republic of Indonesia No. 30 of 2000, it takes three conditions for a trade secret to obtain legal protection- namely, the information is secret in nature, it is of commercial value, and its secrecy is strictly safeguarded through appropriate measures. Thus, looking at the criteria above, traditional local food Burayot is entitled to legal protection for trade secrets. Keywords: Legal Protection, Trade Secrets, Burayot Share Link | Plain Format | Corresponding Author (Eldi Mulyana)

12	Economic Education	ABS-155
E-Commerce Knowledge in the Digital Era on Students^ Entrepreneurial Interest Tetep 1- Ade Suherman 2, Yuyun Susanti 3, Aulia Nisa 4*, Galih Abdul Fatah 5 1,2,3 Institut Pendidikan Indonesia Garut 3 Universitas Galuh 4 Universitas Garut Abstract This study aims to investigate the entrepreneurial interest of the Social Sciences students from Institut Pendidikan Indonesia after studying the concept of E-Commerce in the digital era during the Entrepreneurship course. To achieve the objective, the study utilized descriptive quantitative approach through which the independent variable was investigated without making any comparisons with other variables. The study selected the students of Social Science Education as the population of the study from which 53 students were drawn as the sample. The results showed that the Entrepreneurship course and understanding of e-commerce have a positive and significant effect on the students^ entrepreneurial interest. Keywords: e-commerce, digital era, entrepreneurship course, entrepreneurial interest Share Link | Plain Format | Corresponding Author (Eldi Mulyana)

13	Financial Management and Accounting	ABS-20
Correlation between profit and firm value in Forbes the worlds 2,000 largest public companies Yosep Rahman Hidayat (a*) Nugraha (b) a) Universitas Pendidikan Indonesia Jl Dr Setiabudi No 229 Bandung 40154 Indonesia *y_r_hidayat[at]upi.edu b) Universitas Pendidikan Indonesia Jl Dr Setiabudi No 229 Bandung 40154 Indonesia nugraha[at]upi.edu Abstract The background of the research is about the firm value but the research covering the cross-border scope has not been empirically proven. Therefore, this research was conducted to empirically verify the relationship between the profitability of the company and the firm value in the scope globally. A sample of 2,000 companies included in Forbes^ 2020 world^s largest public companies^ version. The method used in this study uses a quantitative approach as well as its analysis using regression. The results of this study provide empirical evidence globally that supports the assertion that profitability positively affects the firm value. Keywords: firm value, profitability Share Link | Plain Format | Corresponding Author (YOSEP RAHMAN HIDAYAT)

14	Financial Management and Accounting	ABS-21
Does Liquidity or profitability influence firm financial distress most? Empirical Study on Manufacturing Companies listed in Indonesia Stock Exchange (2015-2019) Boby Hera Sagita (a*), Nugraha (b), Boby Hera sagita (c**) (a) Doctoral Student Universitas Pendidikan Indonesia jl. Dr. Setiabudi No.229 Kota Bandung, Indonesia * bobyhs.telkomu[at]gmail.com (b) Professor Faculty of economics and business universitas Pendidikan Indonesia jl. Dr. Setiabudi No.229 Kota Bandung, Indonesia (c) Lecturer Faculty of industrial Engineering Universitas Telkom jl. Telekomunikasi no.1 Terusan Buahbatu Kota Bandung ** bobyhs[at]telkomuniversity.ac.id Abstract This study aims to see how liquidity ratios and profitability ratios can predict the likelihood of financial distress and which ones have the most influence. This study took 7 (seven) ratios included in the category of liquidity ratios and profitability ratios. The object of this research was carried out in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019 with a sample size of 107. This study uses logistic regression, because financial ratios do not have to be normal if used and more than that, logit can predict the percentage of accuracy. The results showed that the ratio of working capital to total assets and the ratio of net income to equity dominated the contribution in determining financial distress. And the overall accuracy percentage is 88.9%. Keywords: Financial Distress, Liquidity ratio, profitability ratio Share Link | Plain Format | Corresponding Author (Boby Sagita)

15	Financial Management and Accounting	ABS-33
FINANCIAL LITERACY ON FUNDING ACCESS OF MICRO SMALL MEDIUM ENTERPRISE IN BANDUNG-INDONESIA Candra Wijayangka , Tieka Trikartika Gustyana, Ikaputera Waspada, Mayasari Universitas Pendidikan Indonesia Abstract The purpose of this research is to determine and analyze the magnitude of impact of financial literacy on funding access of Micro Small Medium Enterprise (MSME) members of Small Medium Enterprise Association Member in Bandung City, West Java Province, Indonesia. This research uses quantitative method with descriptive research type, with a total of 350 respondents. Data analysis techniques used are descriptive analysis and simple linear regression analysis. Result showed that financial literacy constitute 40,1% of the total impact on funding access while 59,9% was affected by other factors which weren^t examined in this study. the financial literacy of MSME members of Small Medium Enterprise Association Member in Bandung City is in poor level. It is essential for them to maintain and continuously improve their financial literacy due to its impact on their funding access. Keywords: Financial Literacy, Funding Access, Micro Small Medium Enterprise Share Link | Plain Format | Corresponding Author (Candra Wijayangka)

16	Financial Management and Accounting	ABS-43
The Role of Financial Attitude in Entrepreneurship Student Investing Behaviour Dian Kurnianingrum- Ikaputera Waspada- Maya Sari Universitas Pendidikan Indonesia Abstract Entrepreneurs save cash as savings to use it as reserve funds and business investment funds in the future. To generate additional income from cash, entrepreneurs can invest these assets in other liquid assets such as shares. Currently, the awareness to invest in shares in Indonesia is increasing. This study aims to determine how financial attitude affects entrepreneurship students behaviour to put their company funds in shares. The study took a sample of 100 entrepreneurial students. The data is drawn from April to May 2021. The data is processed using the statistical programs AMOS. Then it can be concluded that financial attitudes influence students behaviour to invest in shares. Keywords: Financial Attidute- Financial Behaviour- Shares- Entrepreneurs Share Link | Plain Format | Corresponding Author (Dian Kurnianingrum)

17	Financial Management and Accounting	ABS-45
Investment Decision Judging from Personal Income and Financial Literacy and Demographic Factors: A Study in Tasikmalaya City Rita Tri Yusnita (a*), Ikaputera Waspada (b), Maya Sari (b) a) Doctoral Program in Management Science, Indonesian University of Education, Bandung, Indonesia *ritatri[at]upi.edu b) Faculty of Economics and Business, Indonesian University of Education, Bandung, Indonesia Abstract Individual investment decision making will be greatly influenced by the information received, as well as the level of ability and knowledge of the individual about investment (financial literacy), in addition to considering the amount of income they have. This study aims to determine the behavior of individuals in making family investment decisions in terms of personal income and financial literacy as well as demographic factors in the community in the city of Tasikmalaya. Primary data was collected through the distribution of questionnaires with snowball sampling technique and collected as many as 247 samples during the period March-May 2021. The data were analyzed by crosstabs analysis and multiple regression analysis. The results of the descriptive analysis showed that the people of the city of Tasikmalaya are more likely to choose to invest in moderate risk assets, with a high level of financial literacy.The results of the crosstabs analysis showed that there was no significant difference in determining the choice of investment type, between women and men in the Tasikmalaya city community. However, analyzed from other demographics, namely education, marital status, occupation, income, and age, there were significant differences in determining the choice of investment type. The results of the multiple regression test showed that personal income and financial literacy, simultaneously, had a positive and significant effect on investment decisions for people in the city of Tasikmalaya. The results also showed that personal income partially had a significant effect on investment decisions in the community in the city of Tasikmalaya, but partially financial literacy had not a significant effect on investment decisions in the community in the city of Tasikmalaya Keywords: demographic factors- financial literacy- investment decision- personal income Share Link | Plain Format | Corresponding Author (Rita Tri Yusnita)

18	Financial Management and Accounting	ABS-65
Good Audit Planning Practices In The Digital Era R Nelly Nur Apandi (a), Alfira Sofia (b), Hanifa Zulhaimi (c) (a) Accounting Program, Universitas Pendidikan Indonesia, Bandung-Indonesia (b) Accounting Program, Universitas Pendidikan Indonesia, Bandung-Indonesia (c) Accounting Program, Universitas Pendidikan Indonesia, Bandung-Indonesia Abstract Audit planning is an important phase in the audit process. In the current digital era, there is a significant change in business processes to the digitalization era, so audit planning must pay attention to aspects of these changes. The purpose of this study is to identify important considerations that must be carried out by auditors in the planning phase in the current digitalization era. This research uses a qualitative study approach by conducting in-depth interviews with resource persons who have expertise in auditing, information technology and the digital economy. The results show that the important considerations that need to be considered by the auditor are a comprehensive understanding of the auditee on: 1) Information Technology-Based Accounting System, 2) IT Governance and the Possibility of Digital Fraud, 3) Business risks related to increasingly industry competition, 4) Analytical procedures using big data analysis- and other important things related to the auditors themselves, namely 5) Digital-Based Audit Working Papers. The results of the research have implications for current audit learning which must adapt to the audit environment in the digital era. The limitation of this study is that it focuses on aspects of audit planning in general, not specific to a particular industry, so that further research is expected to develop related to this. Keywords: Audit Planning, Digital Era, Learning Share Link | Plain Format | Corresponding Author (R Nelly Nur Apandi)

19	Financial Management and Accounting	ABS-70
ANALYSIS OF INVESTORS^ OVERCONFIDENCE BIAS IMPACT IN THE COVID 19 PANDEMIC: A STUDY ON THE LQ45 INDEX Leni Yuliyanti, Nugraha Universitas Pendidikan Indonesia Abstract The purpose of this study is to determine the impact of overconfidence bias on investor behavior on the Indonesia Stock Exchange during the COVID-19 pandemic in the short and long term. The research method used is quantitative method using VECM regression analysis. The population in this study are 45 companies that are included in LQ45 in 2019-2020. The sample used in this study is 34 companies with purposive sampling technique applied. The data used is secondary data of 124 observation data, namely data on volatility, return and stock trading volume with weekly frequency. The results of this study indicate that overconfidence bias can affect investor behavior and have an impact on investment performance. In the long term overconfidence bias can affect stock returns, while in the short term it only affects stock volatility. Keywords: overconvidence bias, stock returns, volatility, trading volume Share Link | Plain Format | Corresponding Author (Leni Yuliyanti)

20	Financial Management and Accounting	ABS-74
Manajemen Keuangan, Gaya hidup dan Demografi: Studi Pengaruh terhadap Penggunaan Kartu Kredit di Tengah Pandemi Covid-19 di Kota Bandung Sugesko, Afdol Muftiasa, Rahmat Hidayat, Nugraha Doktor Ilmu Manajemen, Universitas Pendidikan Indonesia, Bandung Abstract The purpose of this study is to explore the effect of financial management and lifestyle on credit card usage in Bandung city, Indonesia, with covid-19 as moderating variable. The methodology used is hypothesis testing. The sample is 250 credit card users in the city of Bandung with specified characteristic. The result of the study using structural equation modeling - partial least square analysis show that these two variables have a significant effect on credit card usage and covid pandemic 19 can be a significant moderator for it. Keywords: Financial management, Lifestyle, Credit card usage, Covid 19, Demography. Share Link | Plain Format | Corresponding Author (SUGESKO SUGESKO)

21	Financial Management and Accounting	ABS-93
ANALYSIS OF MINIMUM CAPITAL, RISK AND KNOWLEDGE IN AFFECTING STUDENT INTEREST IN INVESTING WITH MODERATED INCOME IN INDONESIAN CAPITAL MARKET Abdul Rozak, Ikaputera Waspada, Maya sari Indonesian Education University Abstract Preferences on capital, risk perception, knowledge and rate of return are part of the factors that are analyzed for testing in making investments. This study aims to analyze the impact of minimum capital, risk perception, and knowledge on student interest in investing moderated by income factors. The design of this study is causally applied quantitative using primary and secondary data through the collection sample of 117 respondents. The sampling technique applied purposive sampling method adjusted by the object and criteria set. Moderated Regression Analysis (MRA) is used in testing the overall sample data and the residual test for moderating variables. The results of this study indicate that simultaneously, minimum capital factors, risk perception, and knowledge have a significant effect on student investment interest in Bandung branch of PT Phintraco Sekuritas. Partially minimum capital has a significant negative effect on investment interest- Risk perception and knowledge have a positive and significant effect on investment interest. While the income factor is able to moderate the relationship between minimum capital, risk perception and knowledge with investment interest. Keywords: Investment Decision, Minimum Capital, Risk, Knowledge, Income Share Link | Plain Format | Corresponding Author (Abdul Rozak)

22	Financial Management and Accounting	ABS-94
The Effect of Liquidity, Leverage and Profitability on Firm Value with Firm Size as Moderating Variable Leni Yuliyanti, Ikaputera Waspada, Maya Sari, Nugraha School of Postgraduates Universitas Pendidikan Indonesia Bandung, Jawa Barat, Indonesia 40154 Abstract Abstract The purpose of this study was to determine the effect of liquidity, leverage and profitability on firm value with firm size as the moderating variable. This research uses descriptive verification method. The population in this study is the mining sector companies listed on the Indonesia Stock Exchange with a total of 77 companies, and 40 companies is obtained as samples with purposive sampling technique. The data used is sourced from the 2013-2018 financial statements. The analysis technique uses MRA analysis. The results showed that liquidity and profitability had no effect on firm value. Leverage has a positive effect on the company. And firm size does not moderate the liquidity and profitability of the company but moderates the effect of leverage on firm value. This shows that leverage is a positive signal that is responded to by investors so that it will increase the value of the company. Keywords: liquidity, leverage, profitability, firm value, firm size Share Link | Plain Format | Corresponding Author (Leni Yuliyanti)

23	Financial Management and Accounting	ABS-95
Analysis Hedging and Derivative Instrument on Firm Value Risa Ratna Gumilang (1), Nugraha (2), Ikaputera Waspada (3), Maya Sari (4) Faculty of Economics and Business Education Universitas Pendidikan Indonesia Abstract This literature review aims to explore and evaluate previous research that focuses on hedging and derivative instruments on firm value. Several frameworks are explored and discussed. In this article, there is some evidence showing that hedging and derivative instruments play a role in firm value which aims to increase firm value. This article has been reviewed based on research findings, methodology, country studied, and year of publication. The most contributions from these 40 major research articles were from the United States (45%) and the highest publications were conducted by researchers in 2017 (42.5%) and 2020 (28.2%) with empirical study research methods (87%) ). This article describes descriptive analysis and qualitative thematic analysis to describe the analysis of hedging and derivative instruments on firm value. Keywords: Hedging, Derivative Instruments, Firm Value. Share Link | Plain Format | Corresponding Author (Risa Ratna Gumilang)

24	Financial Management and Accounting	ABS-96
The Influence of Liquidity and Leverage on Company Stock Prices With Dividend Policy As Moderating Variable Leni Yuliyanti, Lili Adi Wibowo School of Postgraduates, Universitas Pendidikan Indonesia Bandung, Jawa Barat, Indonesia 40154 Abstract The purpose of this study was to determine the effect of liquidity, leverage on stock prices with dividend policy as a moderating variable. This research uses descriptive verification method. The population in this study are telecommunication subsector companies listed on the Indonesia Stock Exchange for the period 2011-2018, 5 companies sample is obtained with purposive sampling technique. The data used is sourced from the 2011-2018 financial statements. The analysis technique uses MRA analysis. The results showed that liquidity and leverage had a positive effect on stock prices. Leverage has a positive effect on the company. And dividend policy moderates liquidity and leverage on stock prices. This shows that dividend policy is a positive signal that is responded to by investors so that it can be used as a company strategy in increasing company value through stock prices Keywords: liquidity, leverage, stock price, dividend policy Share Link | Plain Format | Corresponding Author (Leni Yuliyanti)

25	Financial Management and Accounting	ABS-98
INVESTMENT FEASIBILITY ANALYSIS AND RISK ON PUBLIC-PRIVATE PARTNERSHIP WATER RESOURCE INFRASTRUCTURE PROJECT CASE STUDY OF KARANGNONGKO IRRIGATION PROJECT, CENTRAL JAVA Rahmat Hidayat- Nur Dhani Hendranastiti Faculty of Economics and Business University of Indonesia Abstract Modernization of Agriculture is an essential part of the production-side GDP target in structural transformation to boost prosperity, where it is necessary to increase water resource infrastructure. There has been a substantial decrease in agricultural production in Central Java. Karangnongko Irrigation Development will become a water resource infrastructure to increase agricultural production. The Public-Private Partnership Scheme will assist the government in financing the project through the planning, development and execution phases. The goal of this study is to evaluate the feasibility and risks of the Karangnongko Irrigation Development Project in Central Java as a recommendation to the Special Purpose Vehicle, specifically PT Waskita Karya (Persero) Tbk. The data to be analysed was collected from references, including Balai Besar Wilayah Sungai Bengawan Solo, PT. Waskita Karya (Persero) Tbk, and other relevant references. The methodology used in this study is a feasibility analysis of financial modeling using capital budgeting and risk analysis including scenario analysis and sensitivity analysis. The hypothesis of this study is that it is possible to undertake the Karangnongko Irrigation Development Project in terms that government support is accessible, such as the Viability Gap Fund and Availability Payment. Keywords: Investment Feasibility Analysis, Risk Analysis, Capital Budgeting, Public-Private Partnership, Water Resource Infrastructure Project Share Link | Plain Format | Corresponding Author (Rahmat Hidayat)

26	Financial Management and Accounting	ABS-109
Analysis of Taxpayer Awareness in West Java MSME Tax Payment Compliance on E-Commerce Platform Users Suhono (a), Adhi Rizal (a), Reminta Lumban Batu (a), Denisa Rizky Sukrianingrum (a) a) Economy Faculty, University of Singaperbangsa Karawang St. HS. Ronggo Waluyo, Puseurjaya, District Telukjambe East., Karawang Regency, West Java 41361 Abstract This research needs to be done to find out how much influence taxpayer awareness has on MSME tax payment compliance on e-commerce platform users. The purpose of the study was to find out how much awareness of taxpayers towards MSME tax payment compliance on e-commerce platform users. The research is expected to provide theoretical and practical knowledge for company managers, writers, communities, and MSMEs in digging up information about taxpayer awareness in paying tax compliance for MSMEs using e-commerce. This research is also expected to provide benefits in increasing the knowledge, expertise, and competence of researchers in the future. This study aims to look at the awareness of taxpayers, especially MSME actors who use e-commerce platforms in carrying out their business activities in compliance with paying taxes. Keywords: Tax Compliance- Tax Payer- E-commerce Share Link | Plain Format | Corresponding Author (Suhono Suhono)

27	Financial Management and Accounting	ABS-114
Performance Comparison Analysis of Three Go Public Companies in Agriculture Plantation Industry Sector Before and During the Covid-19 Pandemic Tjut Naridha Selsa (a*), Eko Rizkianto (b) a) University of Indonesia, Indonesia *tjutnaridhaselsa[at]yahoo.com b) University of Indonesia Abstract This paper aims to analyze the financial performance of three listed companies on the Indonesia Stock Exchange (IDX) from the Agriculture Plantation Industry before and during the Covid-19 pandemic. The analysis was used to provide accurate financial performance for PT Astra Agro Lestari Tbk (AALI), PT Sawit Sumbermas Sarana Tbk (SSMS), and PT Perusahaan Perkebunan London Sumatera Indonesia (PP London) using 6 years^ financial data from 2015 to 2020, DuPont analysis, PER, MVA, and the EVA method. Research states that MVA and EVA have better predictive results in analyzing the financial performance and market value of a company than other traditional methods like ROIC, ROA, and ROE. On the other hand, the PER method combines market and fundamental analysis for the initial company^s valuation stage. The results of the aforementioned research will later provide an accurate picture of the company^s financial condition before and during the Covid-19 pandemic, as well as how changes in financial ratios can also affect the overall company^s financial performance and help the company^s management to make decisions accurately. Keywords: Company Financial Performance, DuPont Analysis- Price Earnings Ratio (PER)- Economic Value Added (EVA)- Market Value Added (MVA) Share Link | Plain Format | Corresponding Author (Tjut Selsa)

28	Financial Management and Accounting	ABS-123
The Potential of Bank Venture Debt Financing for SME/Start up in Indonesia Shi Yunzi- Dony Abdul Chalid Faculty of Economics and Business, Universitas Indonesia Jalan Salemba Raya No.4, RW.5, Kenari, Kec. Senen, Kota Jakarta Pusat, Daerah Khusus Ibukota Jakarta 10430, Indonesia Abstract Venture Debt is a product for SME/Startups which combining Debt and Equity brings a new financing direction. This paper aims to analyze the potential of Bank Venture Debt in Indonesia and the impact on the performance of SME/Startups, exploring the risk and the risk countermeasure for banks. Through qualitative research method with literature review and theory used the PEST, SWOT and venture debt modal to conduct detailed analysis and with the Indonesian SME/Startup and Bank related personnel interviews to support the result of research of Bank Venture Debt. The results show that the venture debt is feasible to implement in Indonesia. The positive impact is more significant than the negative impact for SME/Startup, but in terms of market compliance and the bank^s operating system is still blank and needs more strategy and policy support from the government. At the end of research based on the Indonesian environment puts forward the feasibility solutions of venture debt. Keywords: Venture debt- Financing tool- SME/startup, Performance Impact- Bank risk aversion- Indonesia Share Link | Plain Format | Corresponding Author (Shi Yunzi)

29	Financial Management and Accounting	ABS-132
Analysis of Firm Value in Non-Financial Sector Companies Listed on Indonesia Stock Exchange Imas Purnamasari, Iqbal Lhutfi, Fitrina Kurniati, Rika Mardiani Universitas Pendidikan Indonesia Abstract This research aims to determine the effect of dividend policy, capital structure, and profitability on firm value in non-financial sector companies listed on Indonesia Stock Exchange in 2002-2018. Dividend policy was measured by Dividend Payout Ratio (DPR), the capital structure was measured by Debt to Equity Ratio (DER), Profitability was measured by Return and Equity ratio (ROE), and firm value was measured by Price to Book Value (PBV). This research applied descriptive and verificative methods, and employed documentation method to gather the data. This research used secondary data from the official website of Indonesia Stock Exchange in the form of financial reports and annual reports from 2002-2018. This research employed 120 samples from 1913 companies, using the purposive sampling method from 17 years of observation. This research hypothesis testing was conducted by using the panel data multiple regression method. Dividend policy and capital structure had a positive impact, while profitability had a negative impact on firm value in non-financial sector companies listed on the Indonesia Stock Exchange in 2002-2018. Keywords: Dividend Policy, Capital Structure, Profitability, Firm Value, IDX Share Link | Plain Format | Corresponding Author (Iqbal Lhutfi)

30	Financial Management and Accounting	ABS-133
NEVER-ENDING THE APPLICATION OF DOUBLE TAX TREATIES TO FOREIGN DIRECT INVESTMENT Ida Farida Adi Prawira, Memen Kustiawan, Jaqolina Anggraeni Vigim Universitas Pendidikan Indonesia Abstract Foreign Direct Investment (FDI) plays an important role in avoiding double taxation of income in the two countries. Double Tax Treaties (DTT) is the main instrument to coordinate international taxation directly or can also be called a bilateral agreement between countries. In many developing countries, DTT can inhibit FDI because they also enable the exchange of information between tax authorities. Considering that, it is an empirical question about whether DTT helps attract FDI or not, a wider and broader discussion is needed to fully comprehend the resulting dynamics in such developing countries. To this end, current study aims at reviewing and discussing DTT and FDI, as it is considered key that the relationship between DTT and FDI is crucial for taxes revenues performance. The body of knowledge that is created here is meant to support mainly students and practitioners, but also researchers, which are addressing the problematic of DTT and FDI in developing countries. Keywords: Double Taxes Treaties, Foreign Direct Investment, Developing Countries, Tax Revenues Performance Share Link | Plain Format | Corresponding Author (ida farida adi prawira)

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