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1	Financial Management and Accounting	ABS-256
Analysis of the Effect of Debt Equity Ratio and Debt Asset Ratio on Islamic Social Reporting in Islamic Banks Muhammad Ridwan Mulki (a*), Elis Mediawati (b) Arini Lestari Sugiarti (c) Aulia Cahya Prasaja (d) Neng Hasnah Siti Aminah (e) a,b,c,d,e) Accounting, Faculty of Economics and Business Education, Education University of Indonesia Jl. Dr. Setiabudhi No. 229 Bandung 40154. Jawa Barat - Indonesia Abstract This research provides an overview of the relationship between Debt Equity Ratio (DER) and Debt Asset Ratio (DAR) with Islamic Social Reporting (ISR) in the context of Islamic financial institutions. This study aims to analyse the effect of DER and DAR on the level of ISR disclosure by Islamic banks as one of the Islamic financial institutions. The research method used is regression analysis using financial data and financial statements from Islamic banks. The results showed that DER has a significant influence on ISR disclosure, while DAR has no significant influence. These results suggest that the level of dependence of Islamic banks on debt affects their disclosures related to social and environmental responsibility. This study provides important insights for Islamic financial institutions in managing their capital structure to achieve sustainable and ethical business practices. Keywords: Debt to Equity Ratio, Debt to Asset Ratio, Islamic Social Reporting, Islamic banks, Islamic financial institutions, disclosure, transparency, determinant factors. Share Link | Plain Format | Corresponding Author (Muhammad Ridwan Mulki)

2	Financial Management and Accounting	ABS-260
Cyberattacks Impact on Stock Price: Financial Institutions Case Yusuf Murtadlo Hidayat, Nugraha, Disman, Mayasari Universitas Pendidikan Indonesia Abstract In this study, the stock prices of a financial institution during a cyberattack were analyzed. Event study methodology was used in this study, which examines how the stock market reacts to cyberattack announcements at institutions. The results reveal that there are no differences in stock prices between before and after the cyberattack. The results presented here can facilitate more in-depth research into investor behavior in responding to institutions that are under cyber attack. Keywords: cyber attack, event study, financial performance, stock prices. Share Link | Plain Format | Corresponding Author (Yusuf Murtadlo Hidayat)

3	Financial Management and Accounting	ABS-9
The Trend of Transaction on E-Commerce by Millenial Generation Wayan Eny Mariani(a*), Ni Made Ayu Dwijayanti(b), Wayan Tari Indra Putri(c) a) Polytechnic State of Bali Kampus Bukit, Jimbaran, South Kuta, Badung Regency, Bali 80364 b) Accounting Department Abstract Technological developments in the digital era have made internet use a necessity for society. Buying and selling activities that used to be carried out directly between buyers and sellers in real stores have now shifted to e-commerce. E-commerce is a combination of conventional business processes with information technology where sellers and buyers can carry out transactions as in the real world. Data on page visits to several e-commerce sites in the fourth quarter of 2022 shows an increase every month from October-December 2022. Students are a part of society that is in the millennial age range. The various conveniences offered by e-commerce are certainly an attraction for students to make transactions online. This study aims to analyze the level of trust and interest in transacting in e-commerce. The subjects of this study were students of the Bali State Polytechnic in Accounting Department. This study uses an associative quantitative approach using questionnaires and interviews. Keywords: Transaction, E-Commerce, Millenial, Trend Share Link | Plain Format | Corresponding Author (Wayan Eny Mariani)

4	Financial Management and Accounting	ABS-18
Stock analysis based on the CAPM as a basis for making investment decisions (studies in the infrastructure sector for the 2021-2022 period) Esi Fitriani Komara (a*), Nugraha (b), Agus Rahayu (b), Maya Sari (b), Lili A Wibowo (b) Universitas Pendidikan Indonesia, Bandung, Indonesia Abstract One approach that can be used by investors in choosing stocks that are worth investing in is the Capital Asset Pricing Model (CAPM). The purpose of this study is to analyze infrastructure sector stocks that are eligible to invest based on the CAPM for the 2021-2022 period. The population of this research is shares of infrastructure sector companies in 2021-2022. The number of samples in this study were 50 stocks, using purposive sampling method. The data analysis technique used was simple regression test. The results of this study show that in the period January 2021 to December 2022, 26 stocks have a value of β> 1, while only 20 stocks have a significant beta value. Then, 22 stocks that generate positive excess returns (undervalue) and 20 stocks that have a linear relationship between return and risk. The criteria used to value stocks are using Yohantin (2009) research model. So it can be concluded that in this study there are two stocks that are worth investing in, namely Paramita Bangun Sarana Tbk (PBSA) and Smartfren Telecom Tbk (FREN) shares. Keywords: Stock Analysis, Capital Asset Pricing Model Share Link | Plain Format | Corresponding Author (Esi Fitriani Komara)

5	Financial Management and Accounting	ABS-22
EFFECT OF EID AL-FITR AND JANUARY HOLIDAYS ON STOCK RETURNS IN LQ45 COMPANIES Hilda Nur Sopha Ningsih, Ellen Rusliati University of Pasundan Abstract Market anomalies can be highly used by investors to get high stock returns. The forms of market anomalies used in this study are the holiday and January effects. The holiday effect occurs, if before and after the holidays, there was an increase in stock returns compared to normal days- while the January effect is an increase in stock returns in the early weeks of January compared to the end of month or months other than January. This study aims to determine the difference in average stock returns before and after the Eid al-Fitr holidays, as well as differences in average stock returns before and after January, in LQ45 index companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The method used was descriptive and verification with sample selection technique using purposive sampling method. Total of sample are 24 companies. The analytical tool used is the Wilcoxon Signed Ranks Test. The results prove that there were differences in returns before and after Eid al-Fitr holidays, although the pattern was irregular, while before and after January showed us insignificantly different. Keywords: market anomalies- stock return- Eid al Fitr Holiday Effect- January Effect- LQ45 Share Link | Plain Format | Corresponding Author (Ellen Rusliati)

6	Financial Management and Accounting	ABS-23
Pengaruh Kondisi Ekonomi Makro Terhadap Speed Of Recovery Dari Struktur Modal Perusahaan : Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Pierdijono Hartono (a*), Nugraha (b), Toni Heryana (b) a) Universitas Pendidikan Indonesia Jl. Dr. Setiabudhi No. 229 Bandung 40154, Jawa Barat, Indonesia *pierdijono[at]upi.edu b) Universitas Pendidikan Indonesia Jl. Dr. Setiabudhi No. 229 Bandung 40154, Jawa Barat, Indonesia Abstract Abstrak : Penelitian ini bertujuan menganalisis speed of recovery struktur modal perusahaan sektor manufaktur yang dilihat berdasarkan aspek makro ekonomi selama kondisi pandemi Covid-19. Teknik analisis data menggunakan analisa regresi data panel dengan unit analisis penelitian 167 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama 2019-2021. Hasil penelitian menemukan bahwa kondisi makro ekonomi memiliki pengaruh terhadap kecepatan pemulihan struktur modal perusahaan manufaktur ketika pandemi Covid-19 akan berakhir di tahun 2021. Kondsi ini menjelaskan bahwa menjelang berakhirnya pandemi merupakan momentum perusahaan memperbaiki struktur modal untuk meraih pertumbuhan perusahaan dengan situasi ekonomi yang dinilai mendukung. Abstract: This study aims to analyze the speed of recovery of the capital structure of companies in the manufacturing sector seen based on macroeconomic aspects during the Covid-19 pandemic conditions. Data analysis techniques using panel data regression analysis with research analysis units of 167 manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The results of the study found that macroeconomic conditions have an impact on the rate of capital structural recovery of manufacturing companies when the Covid-19 pandemic will end in 2021. This condition explains that by the end of the pandemic is the momentum of the company to improve the capital structure to the company^s growth with the economic situation assessed to support. Keywords: Exchange Rate, Gross Domestic Product, Inflation, Interest Rate, Speed of Recovery Share Link | Plain Format | Corresponding Author (PIERDIJONO HARTONO)

7	Financial Management and Accounting	ABS-24
The Dynamics of Corporate Financial Performance in Indonesia: An Event During and After the Covid-19 Pandemic R Adam Medidjati (1), Nugraha (2), Toni Heryana (3) Universitas Pendidikan Indonesia Abstract This study aims to analyze the strategies of companies in confronting the COVID-19 pandemic and the subsequent situations. The focus of this research is to compare the financial performance of companies in the pre-pandemic period (2018-2019) and during the pandemic (2020-2021), as well as to observe the performance differences across industrial sectors. This research utilizes financial data from companies listed as public companies on the Indonesia Stock Exchange (IDX). Several variables analyzed include profitability, liquidity, and company size. The research method to be employed is comparative analysis, collecting and analyzing company financial data for both periods under investigation. The research findings are expected to provide a better understanding of the impact of the COVID-19 pandemic on the financial performance of companies in Indonesia, and to compare the performance differences across industrial sectors. The research results indicate that companies have strategies for controlling various key parameters to remain sustainable, including through their liquidity, profitability, leverage, and total assets. The findings also suggest that the interest rate is a factor that always requires government control. Keywords: Financial Performance, Profitability, Liquidity, Impact of COVID-19, Share Link | Plain Format | Corresponding Author (R Adam Medidjati)

8	Financial Management and Accounting	ABS-27
Strategic Role of Climate Finance : a Bibliometric Analysis Nurul Afifah (a*), Nugraha (a), Imas Purnamasari (a), Yayat Supriatna (a), Agus Rahayu (a), Lili Adi Wibowo (a) a) Fakultas Pendidikan Ekonomi dan Bisnis, Universitas Pendidikan Indonesia Jl. Setiabudi No.229, Bandung 40154, Indonesia *nurul.afifah[at]upi.edu Abstract This research aims to conduct a bibliometric analysis of climate finance published in 2014 to 2023. The Scopus database was utilized to gather information on studies related to climate finance. A total of 4708 articles were collected with the keyword climate finance. This paper figure out publication trends and evaluate publication performance through the use of scientific mapping and analysis. This study also identified the contributions of authors, journals, countries, keywords, and articles using bibliometric analysis. Several countries have contributed to publications of climate finance. The largest contribution came from United Kingdom. The journal that has published the most articles related to climate finance is Sustainability Journal, Switzerland, while the journal that has been cited the most by researchers is Climate Policy Journal. Another result showed that some keywords have large nodes related to their frequency of occurrence and represent information about the relationship between keywords. A visualization of publication trends is presented to serve as a reference and guidance for researchers in future studies. Keywords: climate finance- sustainability- climate change Share Link | Plain Format | Corresponding Author (Nurul Afifah)

9	Financial Management and Accounting	ABS-39
Herding Behavior and Investor Investment Decisions in Capital Market Dian Kurnianingrum1, Nugraha Nugraha2, Disman Disman3, and Budi Supriatono Purnomo 4 Universitas Pendidikan Indonesia, Bandung, Indonesia Abstract The paradigm of conventional financial science assumes that market participants are rational in explaining financial markets. Sadly, it was later discovered that the aggregate capital market, the average rate of return, and the behavior of traders did not conform to these assumptions. Herding is a behavioral bias that can influence individual and institutional investors investment decisions. The fear of getting a loss on an investment will encourage human instincts to follow the information conveyed by the news or other investors, even though this step is not necessarily correct. This study consists of a literature review. Researchers compiled credible articles that explored the impact of herding tendency on investors investment decisions. The journal is then classified as empirical, conceptual, and literary. In the first part, this paper discusses the effect of herding behavior and the factors causing herding behavior in the financial market. Then this paper continued to discuss research related to herding behavior from early 1990. As a closing, researcher explain study discusses how to identify the occurrence of herding behavior in the financial market. Keywords: herding, investor, financial behavior. Share Link | Plain Format | Corresponding Author (Dian Kurnianingrum)

10	Financial Management and Accounting	ABS-45
PROFITABILITY, STOCK PRICE, FIRM VALUE, POST PANDEMIC COVID 19 Wiara Sanchia Grafita Ryana Devi(a*), Nugraha(a), Ikaputera Waspada(a), Maya Sari(a), Nurul Afifah(b), Agus Rahayu(a), Lili Adi Wibowo(a) a)Fakultas Pendidikan Ekonomi dan Bisnis, Universitas Pendidikan Indonesia Jl. Dr. Setiabudi No.229, Isola, Kec. Sukasari, Kota Bandung, Jawa Barat 40154, Indonesia b) Prodi Perpajakan, Politeknik Bosowa Jalan Kapasa Raya No.23 Kapasa Kecamatan Tamalanrea, Daya, Kec. Biringkanaya, Kota Makassar, Sulawesi Selatan 90245, Indonesia *wiarasanchia[at]upi.edu Abstract This study statistically examines the effect of profitability and stock prices on firm value and the effect of profitability on stock prices using data from service sector companies in the tourism line during the post-Covid-19 period. Data processing using the EViews application. This study statistically examines the effect of protibality and stock prices on firm value and teh effect of profitability on stock prices using data from service sector companies in the tourism line during the post Covid 19 period, data processing using Eviews application. This research was conducted at 41 consumer cyclical actor companies with the consumer services sub-sector using data for the first and second quarters of 2021 from the Indonesia Stock Exchange. Based on the data obtained, the R-Square value is 0.18 or 18%, which indicates that profitability and stock price have an effect of 18% on company size. Keywords: Profitability- Stock Price- Firm Value- Covid 19 Share Link | Plain Format | Corresponding Author (WIARA SANCHIA GRAFITA RYANA DEVI)

11	Financial Management and Accounting	ABS-46
does the 6 factor model work better in the indonesian capital market Yuki Dwi Darma (a*)- Ikaputera Waspada (b)- Maya Sari (c) a) Universitas Pendidikan Indonesia, Jl. Dr. Setiabudi No.229, Isola, Kec. Sukasari, Kota Bandung, Jawa Barat 40154 and Universitas Pelita Bangsa, Jl. Inspeksi Kalimalang No.9, Cibatu, Cikarang Sel., Kabupaten Bekasi, Jawa Barat 17530. b) Universitas Pendidikan Indonesia, Jl. Dr. Setiabudi No.229, Isola, Kec. Sukasari, Kota Bandung, Jawa Barat 40154 c) Universitas Pendidikan Indonesia, Jl. Dr. Setiabudi No.229, Isola, Kec. Sukasari, Kota Bandung, Jawa Barat 40154 Abstract Since the discovery of a model that links the rate of return on investment with inherent risk, many asset price models have been introduced, one of which is the Fama and French model. The initial model that was first introduced was the fama and fench 3 factors model which turned out to find various failures in several capital markets of developing countries, so Fama and French created a 6 factor model with the addition of the profitability aspect, the investment aspect and the momentum aspect so that it is expected to be able to capture the relationship between return and risk. inherent, better than the 3 factor model. This study aims to test the 6-factor model in the Indonesian capital market using the Kompas 100 proxy, and seeks to reveal whether the 6-factor model is able to outperform the 3-factor model and the CAPM model during the observation period. Keywords: Market Risk Premium- Siza- Book to Market Ratio- Profitability- Investment- Momentum Share Link | Plain Format | Corresponding Author (Yuki Darma)

12	Financial Management and Accounting	ABS-49
Analysis of External and Internal Factors on Banking Net Interest Margin in Indonesia During 2019 - 2021 Erik Sopian(a*), Nugraha (b) , Imas Purnamasari (c) a) Student of Doctor Management Program Universitas Pendidikan Indonesia. Jalan Dr. Setiabudi 229 Bandung (eriksopian[at]upi.edu) b) Lecturer of Doctor Management Program Universitas Pendidikan Indonesia. Jalan Dr. Setiabudi 229 Bandung (nugraha[at]upi.edu) c) Lecturer of Doctor Management Program Universitas Pendidikan Indonesia. Jalan Dr. Setiabudi 229 Bandung (imaspurnamasari[at]upi.edu Abstract The purpose of this study is to determine the influence of external factors from banks which take indicators of GDP growth and inflation, while internal factors from banks, namely Equity to Asset Ratio (EA), Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), Bank Size and Operating Costs and Operating Income (BOPO) which affect the Net Interest Margin (NIM) of banking in Indonesia in 2019 - 2021. The research sample consisted of 40 Commercial Banks which were taken by the census method and took the entire population as a sample using the Linear Regression Analysis technique Multiply with secondary data from commercial bank financial reports for the period 2019 - 2021. The results show that EA, LDR, Bank Size and BOPO have a significant positive effect on NIM while NPL has a negative but not significant effect on NIM. External factors GDP growth and inflation have a positive effect but not significant to NIM. This is because in the period 2019 - 2021 Indonesia experienced a slowdown in economic growth and tended to decline due to Covid - 19 and fluctuations in the NIM. The sharp decline in inflation has not had a significant effect on NIM because banks have implemented several strategies combined with a mix of several policies with the government. Keywords: External Factors, Internal Factors, Covid - 19 Share Link | Plain Format | Corresponding Author (Erik Sopian)

13	Financial Management and Accounting	ABS-56
Cultivating Financial Resilience: Illuminating the Nexus of Financial Literacy, Corruption Perception, and Sustainable Debt Strategies in Ghana Godwin Ahiase, Heri Nugraha, Maya Sari and Denny Andriana Universitas Pendidikan Indonesia, Jl. Dr. Setiabudhi 229, Bandung 40154, Indonesia Abstract The study investigates the moderating effect of corruption perception on the nexus among financial literacy, debt restructuring and sustainability in the Ghanaian setting. Employing a quantitative approach and descriptive survey design, data were collected from individuals directly impacted by government debt restructuring initiatives. The sample size was determined using an infinite population sample determination technique, resulting in a sample size of 385. Stratified sampling was employed to ensure representativeness, and various means, including Google Forms and assistance from financial institutions, were used to engage participants across 16 regions of Ghana. The findings reveal that higher perceptions of corruption are associated with lower debt sustainability but have a positive effect on debt restructuring. Financial literacy is positively associated with debt sustainability, while age and gender also influence debt management outcomes. Education level positively affects debt sustainability, whereas income is negatively associated with it but has no effect on debt restructuring. These findings have important policy implications, highlighting the need to address corruption and promote financial literacy in debt management policies. They also have practical implications, emphasizing the importance of supporting individuals in adopting sustainable debt management strategies. The findings contribute to the theoretical understanding of the relationships between these factors and suggest avenues for future research Keywords: Financial literacy, corruption perception, debt restructuring, debt sustainability, quantitative research Share Link | Plain Format | Corresponding Author (Godwin Ahiase)

14	Financial Management and Accounting	ABS-58
The Resilience of ASEAN 5 Company During Pandemics: Does ESG Matter? Amalia Siti Khodijah(*), Dewi Ratnasari Astuti, Anja Muhammad Zaenul Ihsan Faculty of Economic and Business, Universitas Cipasung Tasikmalaya Jalan Borolong, Tasikmalaya, Indonesia amaliaskj[at]uncip.ac.id Abstract This paper examines whether ESG performance affects the resiliency of company finance during the COVID-19 crisis. We also investigate whether pillars affect company financial performance differences during the crisis. We study a sample of 172 non-financial companies operating in ASEAN 5: Indonesia, Malaysia, Philippines, Singapore, and Thailand from 2020 to 2022. ESG score and financial data were collected from the Thomson Reuters database. SPSS25 is used to run a linear regression model to analyze panel data. Our analysis shows that Malaysian firms with a high ESG score experienced a significantly lower asset turnover and operating profit volatility during the Covid. We do not find significant differences in asset turnover and operating profit margin for other countries based on ESG Score. ESG pillar analysis shows that all pillars (E, S, and G) significantly affect the resilience of Malaysian firms^ asset returns. Meanwhile, the operating profit margin is only influenced by pillars E and S. Our findings suggest that engaging with ESG activities is do not necessarily guarantee better performance during crisis periods, which has important implications for managers and investors. Keywords: ESG, Financial Performance, Covid Share Link | Plain Format | Corresponding Author (Amalia Siti Khodijah)

15	Financial Management and Accounting	ABS-59
Unveiling the Green Tapestry: Exploring the Influence of Green Budget Tagging on the Nexus of Fiscal Policy Sustainability and Green Budgeting Practices in Metropolitan Municipal and District Assemblies in Ghana Shaibu Awudu (a*), Ayu Krishna Yeliawati (b) and Maya Sari (b) Faculty of Economics and Business Education, Universitas Pendidikan Indonesia (UPI), Jl. Dr. Setiabudhi No. 229 Bandung. Abstract This study investigates the moderating effect of green budget tagging on the relationship between green budgeting practices and fiscal policy sustainability in Metropolitan, Municipal, and District Assemblies (MMDAs) in Ghana. The research employs a quantitative approach and a descriptive survey design. Participants from the budgeting departments, finance departments, and environmental departments of the 260 MMDAs in Ghana are included in the investigation. A sample size of 156 MMDAs was obtained using simple random and data was analyzed through multiple regression analysis, to examine the relationships between variables and test the re-search hypotheses. The findings revealed that climate change adaptation and mitigation, waste management, renewable energy development, and natural resource conservation positively influence fiscal policy sustainability. However, sustainable transport does not have a significant effect on fiscal policy sustainability. The findings also indicate negative interaction effects between green budget labeling and climate change adaptation and mitigation, waste management, renewable energy development, and natural resource conservation, suggesting that the combined effects of these variables with green budget tagging are detrimental to fiscal policy sustainability. The net effects, climate change adaptation and mitigation, waste management, renewable energy development, and natural resource conservation positively contribute to fiscal policy sustainability. Additionally, attention should be given to the negative interaction effects between green budget tagging and certain variables to mitigate any potential adverse impacts on fiscal policy sustainability. The study contributes to the understanding of the relationship between green budgeting practices and fiscal policy sustainability, providing insights for policymakers and practitioners in Ghana and similar contexts. Keywords: Green budget practices, green budget tagging, sustainable fiscal policy. Share Link | Plain Format | Corresponding Author (Shaibu Awudu)

16	Financial Management and Accounting	ABS-61
Factors Influencing Gen Zs QRIS Feature Acceptance on E-wallet at Merchants Payment Transaction in Bandung via the Extended UTAUT2 Model Trracy Nancy Emely Hutagaol (a*), Achmad Herlanto Anggono (b) a) School of Business and Management, Institut Teknologi Bandung Jalan Ganesha 10, Bandung 40132, Indonesia *trracy_nancy[at]sbm-itb.ac.id b) Institut Teknologi Bandung Jalan Ganesha 10, Bandung 40132, Indonesia Abstract As a developing country, Indonesia aims to increase people^s welfare and encourage national development through several sectors, including the economy. To achieve this goal, Bank Indonesia (2014) announced the National Non-Cash Movement (GNNT) as an action to increase the adoption of digital technology. Indicators that can be used as a reference for the success of this movement are the level of financial literacy and financial inclusion of the Indonesian people. Focusing on financial inclusion, the first necessary step is equal access to creating transaction accounts due to their function to store, send and receive payments (The World Bank, 2022). According to data from the World Bank Global Findex Database (2021), only 51.76% of Indonesians have a bank account (age 15+), while in East Asia & Pacific, it is 82.85%. Given that the usage level of the payment system influences the GNNT, this research aims to identify the most prominent and significant factors influencing the intention to adopt QRIS with a specifically targeted respondent, generation Z in Bandung. Knowing this allows the significant factors to be evaluated and addressed as a concern to strengthen the GNNT. Coming from UTAUT2 as the research foundation. This research also adds two independent variables, Perceived Security and Trust. With a sample of 236 respondents, the statistical result shows that Habit has the most significant effect on users^ behavioral intention to adopt the QRIS feature. Other findings from this conducted research are Habit and Behavioral Intention influences Actual Usage, and Trust influences Behavioral Intention. Keywords: QRIS- E-wallet- Generation Z- Extended UTAUT2 Share Link | Plain Format | Corresponding Author (Trracy Nancy Emely Hutagaol)

17	Financial Management and Accounting	ABS-63
INVESTOR BEHAVIOR IN FINANCIAL MANAGEMENT RECOVERY POST PANDEMI COVID-19 (Studies on Investors Bekasi Raya) This Sample Abstract Muhamad Syahwildan, Nugraha, Maya Sari, Imas Purnamasari, Agus Rahayu, Lili Adi Wibowo 1 Indonesian Education University 2 Indonesian Education University 3 Indonesian Education University 4 Indonesian Education University 5 Indonesian Education University 6 Indonesian Education University Abstract Financial intelligence is the term which used for to describe the capacity to arrange and manage funds are set as one indicator of success somebody in managing their finances. Maximizing the value of one^s money that is can arrange his finances with good. Besides That, management money which good will protect a person from possible financial difficulties and problems that occur. Objective this study is to determine the effect of financial literacy and financial socialization on the financial management behavior of investors Bekasi Raya after the covid-19 pandemic. Study it uses quantitative approach and sources data from distributing questionnaires to whole investors in Bekasi Raya as many as 100 respondents to determine the impact of financial literacy and financial socialization of the financial management behavior of Bekasi Raya investors after the Covid-19 pandemic. With the help of the SmartPLS software program and outer model testing and inner model, analysis is carried out data by SEM method. The results of this study indicate that financial literacy and financial socialization have a positive and significant effect on financial management behavior, with mark p.s. values each respectively 0.000 and 0.093. Keywords: Literacy Finance, Financial Socialization And Financial Management Behavior. Share Link | Plain Format | Corresponding Author (Muhamad Syahwildan)

18	Financial Management and Accounting	ABS-65
COMPARATIVE ANALYSIS OF FINANCIAL DISTRESS BY USING THE BANKRUPTCY PREDICTION MODEL (Case Study of Registered Tourism Sub-Sector Companies on the Indonesian Stock Exchange Period 2017 - 2019) Gusganda Suria Manda (a), Rabhi Fathan Muhammad(a*), Angga Sanita Putra (a), Liya Megawati (a), Gabriela Prisy Anggraeni (a) a: Faculty of Economics, Universitas Singaperbangsa Karawang, Karawang 413361, Indonesia *rabhifm[at]fe.unsika.ac.id Abstract This study aims to determine, describe and analyze the Modified Altman Z-Score Model, Grover G-Score Model, Springate S-Score Model, and Zmijew-ski X-Score Model whether or not it has a high level of accuracy in predicting financial distress in companies. The Tourism sub-sector is listed on the Indo-nesia Stock Exchange for the 2017 - 2019 period. This study uses secondary data in the form of the company^s annual financial reports. The population of this study consisted of 24 companies and ten companies as samples using a purposive sampling technique. The research method used is the comparative quantitative method. The data were processed using Microsoft Excel software, and the results showed that the four bankruptcy prediction models used had a high degree of accuracy, where the Grover G-Score and Zmijewski X-Score models had the highest level, namely 100%, Modified Altman Z-Model Score 83 % and Model Springate S-Score 33%. These results have been compared from one model to another. The results signal or sign that the company is in financial distress and must imme-diately implement the right strategy. Keywords: Comparative, Financial Distress, Bankruptcy Prediction Model, Tourism.t Try to Submit This Sample Abstract Share Link | Plain Format | Corresponding Author (Rabhi Fathan Muhammad)

19	Financial Management and Accounting	ABS-68
The Effect of Financial Literacy on Cognitive Bias and Emotional Bias of Individual Investors Faishal Dzaky Affianto, Maya Sari, and Imas Purnamasari Universitas Pendidikan Indonesia, Jl. Dr. Setiabudi No.229, Bandung, West Java 40154. faishaldzaky[at]upi.edu Abstract Every single human being will act reasonably in making their financial decisions. However, the psychological characteristics of each human being will also influence financial decision making. Financial literacy, cognitive bias, and emotional bias are important factors influencing investor behavior and the investment decisions they make. The purpose of this study was to determine whether financial literacy has an impact on cognitive biases and emotional biases related to investment. From 100 respondents in the city of Bandung, this study has the result that financial literacy has a significant positive effect on cognitive biases and financial literacy also has a significant positive effect on emotional biases. The results show that almost all investors have a high level of financial literacy. The findings show that the higher the financial literacy possessed by investors, the less cognitive biased behavior and emotional biased behavior will be. This will have a positive impact on investor behavior in financial markets. Keywords: Financial Literacy, Cognitive Bias, Emotional Bias- Individual Investors Share Link | Plain Format | Corresponding Author (Faishal Dzaky Affianto)

20	Financial Management and Accounting	ABS-75
Role of Financial Performance Determines the Sustainability of Operating Profit Growth Yudhi Prasetiyo (a*), Devi Sri Ariyanti (b) Dapartemen of Accounting, Faculty Economic and Business, Universitas Terbuka, Pondok Cabe, South Tangerang, Banten, Indonesia yudhiprasetiyo[at]ecampus.ut.ac.id Abstract Business development, which is marked by the movement of profits obtained by the company, is one of the indicators determining business progress, the Covid-19 pandemic that has hit the world has become an obstacle for business entities in running their business development wheels due to financial factors. Their performance has become the basis for calculating and considering the state of the company. The purpose of this study is to see and analyze how the financial performance of the results of business operations affects the movement of company profits in various industrial companies that are on the Indonesian stock exchange for the 2016-2021 period. This type of research uses a quantitative explorative basis. The sample of this company is industrial companies listed on the Indonesia Stock Exchange totaling 126 companies. The sampling technique used was purposive sampling with secondary data in the Indonesian Stock Exchange database. Multiple regression is the method of analysis in this study. The results showed that the financial performance as measured in the ratio of activity, liquidity, profitability, and solvency with the measurement proxies determined in this study did not have a significant effect on profit growth Keywords: Ratio Activity- Liquidity- Profitability- Solvency- Profit Growth Share Link | Plain Format | Corresponding Author (Yudhi Prasetiyo)

21	Financial Management and Accounting	ABS-77
Use of Public Funds and the Flypaper Effect: Analysis of Regional Expenditure in Four Indonesian Provinces Nanang Rusliana (1*), Raisa Hillia Aini Syifa (2), Dyah Ciptaning Lokiteswara Setya Wardhani (3) 1 Siliwangi University, Tasikmalaya, Indonesia 2 Cipasung University, Tasikmalaya, Indonesia 3 STIE Latifah Mubarokiyah, Tasikmalaya. Indonesia Abstract This study aims to analyze use of public funds and impact of the Flypaper Effect on regional spending in Indonesia^s four newly expanded provinces. The Flypa-per Effect refers to phenomenon where transfers of funds from central govern-ment to regions tend to be higher than amount that should be received based on local conditions. This study involves four newly created provinces, namely West Papua, Gorontalo, North Maluku and West Sulawesi. Research method used is secondary data analysis, with data collected from various sources related to re-gional spending and transfers of central government funds. Analytical approach used panel regression and other statistical tests to identify the relationship be-tween the use of public funds and the Flypaper Effect in the four provinces. The results showed Flypaper Effect phenomenon only occurs in the Provinces of West Papua and Gorontalo. Meanwhile, in North Maluku and West Sulawesi, the Flypaper Effect phenomenon did not occurs. This research provides important in-sights regarding public fund management policies and budget allocations at the regional level. The government needs to improve the fund transfer system and strengthen regional capacity in managing public finances can be important steps to reduce the dependence of provinces on funds from the central government. Keywords: use of public funds, Flypaper Effect, local spending, Indonesian province, trans-fer of funds, public finance Share Link | Plain Format | Corresponding Author (Nanang Rusliana)

22	Financial Management and Accounting	ABS-81
The Effect of Working Capital Management, Sales Growth on Profitability in Property and Real Estate Companies Listed on the Indonesia Stock Exchange (IDX) in 2019-2022 Nandu Saprudin(1*), Maya Sari(2), and Imas Purnamasari(3) Universitas Pendidikan Indonesia, Jl. Dr. Setiabudi No.229, Bandung, West Java 40154. nandusaprudin[at]upi.edu Abstract This study aims to determine the effect of working capital management and sales growth on profitability in property and real estate companies listed on the Indonesia Stock Exchange (IDX). The variables used in this study are current assets, current liabilities, and sales growth as independent variables, while Return on Assets (ROA) is used as the dependent variable. The objects used in this research are property and real estate companies listed on the Indonesia Stock Exchange (IDX) where the research period starts from 2019 to 2022. This research is a quantitative causality study usingW the method of multiple linear regression analysis with panel data. The population in this study were 85 property and real estate companies and a sample of 7 property and real estate companies using a purposive sampling technique. The results of the data analysis show that there is a significant influence between the variables of current assets, current liabilities, and sales growth on ROA. Effective working capital management, which is reflected in good management of current assets and current liabilities, can contribute to a higher level of profitability. Keywords: Working Capital Management, Sales Growth, Profitability Share Link | Plain Format | Corresponding Author (Nandu Saprudin)

23	Financial Management and Accounting	ABS-89
Analyzing Valuation Approaches in Equity Country Bibliographies: A Bibliometric Analysis Shendy Amalia1* Nugraha 2 Maya Sari 3 Toni Heryana 4 1 Universitas Pendidikan Indonesia 2 Universitas Pendidikan Indonesia 3 Universitas Pendidikan Indonesia 4 Universitas Pendidikan Indonesia Email : shendy.amalia[at]upi.edu Abstract This research aims to analyze valuation approaches in Equity Country Bibliographies using bibliometric methods. In the financial world, accurate valuation of equity is a crucial factor in investment decision-making. However, there is limited comprehensive research that analyzes various valuation approaches used in the context of Equity Country Bibliographies. Therefore, this study seeks to fill this gap by analyzing relevant literature. Bibliometric methods are employed to collect data from various relevant literature sources. The data include article titles, authors, journals or publications, publication years, and keywords related to equity valuation and Equity Country Bibliographies. The data are then quantitatively analyzed using bibliometric methods, including frequency analysis, author collaboration network analysis, keyword analysis, and publication trend analysis. A bibliometric study involving the analysis of 402 articles using VOSViewer software is conducted to understand the trends in equity valuation in Equity Country. The findings of this research provide comprehensive insights into the valuation approaches used in Equity Country Bibliographies. Various commonly used valuation methods are identified, including Discounted Cash Flow (DCF), Price/Earnings Ratio (P/E), Price/Book Value Ratio (P/B), and others. Additionally, this study identifies publication trends related to equity valuation in Equity Country Bibliographies. These findings have important implications for understanding and developing equity valuation methodologies in the context of investment in various countries. By understanding the most commonly used valuation approaches, financial practitioners and investors can make better investment decisions in specific country contexts. Furthermore, these findings offer insights into current research trends in the field of equity valuation and can serve as a basis for further research in this area. Keywords: equity valuation, bibliometrics, equity country, earnings-to-price ratio, market capitalization, book-to-market ratio, cash flow to price ratio, EBITDA. Share Link | Plain Format | Corresponding Author (Shendy Amalia)

24	Financial Management and Accounting	ABS-91
The Implementation of Blockchain in Taxation: Efficiency, Transparency, and Reducing Tax Avoidance Rizky Ridwan1, Dede Riswandi2, and Fithri Sri Mulyani3 University Cipasung Tasikmalaya Jl. Borolong, Ciawi Jl. Raya Singaparna, RT.03/RW.02, Cilampunghilir, Kec. Padakembang, Kabupaten Tasikmalaya, Jawa Barat 46466 Faculty of economic 1,2 Accounting, Universitas Cipasung Tasikmalaya, Tasikmalaya, Indonesia 3 Actuarial, Universitas Cipasung Tasikmalaya, Tasikmalaya, Indonesia rizkyridwan[at]uncip.ac.id Abstract The implementation of blockchain technology in the tax system offers significant potential to enhance efficiency, transparency, and security. In this regard, the Directorate General of Taxes (DJP) can utilise a permitted private blockchain, enabling full control over the network and trusted participation. By leveraging blockchain, the DJP can ensure data confidentiality, security, and the prevention of unauthorised access. Moreover, this technology helps address issues in conventional tax systems, such as tax avoidance and fraudulent tax invoices. The use of blockchain can also improve tax administration efficiency and foster international cooperation in combating cross-border tax avoidance. Proper legal regulations and collaboration between the government and private sector are crucial for successful implementation. While challenges need to be overcome, the use of blockchain in taxation holds the potential to enhance the overall tax system, resulting in increased tax revenues and stronger public finances. Keywords: Blockchain,Taxavoidance Share Link | Plain Format | Corresponding Author (Rizky Ridwan)

25	Financial Management and Accounting	ABS-93
Behavioral Biases on Investment Decision: A Case Study in Student Investors Raden Dian Hardiana(a*), Nugraha (b), Imas Purnamasari (b), Maya Sari (b), Hanifia Arlinda (b) a) Universitas Pendidikan Indonesia, Jl. Dr. Setiabudi No.229, Isola, Kec. Sukasari, Kota Bandung, Jawa Barat 40154 *dianhardiana[at]upi.edu b) Universitas Pendidikan Indonesia, Jl. Dr. Setiabudi No.229, Isola, Kec. Sukasari, Kota Bandung, Jawa Barat 40154 Abstract In the past two decades, there has been a significant shift from traditional finance to behavioral finance, which explores the role of cognition and emotions in financial decision-making. This study aims to examine how various psychological factors influence investment decision-making. This study uses a quantitative approach obtained through distributing questionnaires to 100 respondents, the data analysis technique uses Structural Equation Modeling (SEM). Respondents are student investors who are registered at the University Investment Gallery in Bandung City. The research findings show that all variables, anchoring bias, representativeness bias, loss aversion bias, overconfidence bias, optimism bias, and herding behavior have a significant effect on investment decisions. These results emphasize the influence of behavioral factors on investor decisions. Keywords: Behavioral Finance, Investment Decisions, Cognitive Bias, Emotional Bias Share Link | Plain Format | Corresponding Author (Raden Dian Hardiana)

26	Financial Management and Accounting	ABS-95
The Contribution of the Manufacturing Industry Sector to Local Taxes Revenue: Evidence in the Bakorwil Purwakarta Area, Indonesia Dede Jajang Suyaman1*, Gusganda Suria Manda1, Mochamad Faizal Rizki2 1Faculty of Economics, Universitas Singaperbangsa Karawang, Karawang, Indonesia 2Faculty of Social and Political Science, Universitas Singaperbangsa Karawang, Karawang, Indonesia Abstract The manufacturing sector has the potential for a vast regional tax base and broad impacts on the regional economy. It is because the sector operates various supply chain management activities. The study purposed to analyze the contribution of the manufacturing industry growth to local tax revenues in the Bakorwil Purwakarta area, Indonesia. The analysis method used the econometric method based on panel data analysis, involving data from 5 regencies and municipality from 2001 to 2021. The results showed that the manufacturing sector^s growth contribution did not significantly affect local tax revenue. It is assumed that most of the sector^s tax contributions are a type of tax collected by the central government. Local governments had yet to fully maximize local taxes^ potential, particularly the manufacturing sector^s potential tax base. For this reason, local governments should carry out tax reforms on an ongoing basis, among others, through improving tax administration, increasing human resource capacity, and preparing tax evaluation studies. Keywords: Manufacturing Sector, Multiplier Effect, Local Taxes, Panel Data Analysis Share Link | Plain Format | Corresponding Author (Dede Jajang Suyaman)

27	Financial Management and Accounting	ABS-96
Determinants of Bonds Rating: Case Study of Indonesian Banking Listed on The Indonesia Stock Exchange Muhammad Bayu Aji Sumantri, Nugraha, Maya Sari, Ikaputera Waspada 1 Universitas Pendidikan Indonesia 2 Universitas Pendidikan Indonesia 3Universitas Pendidikan Indonesia 4Universitas Pendidikan Indonesia *Corresponding author. Email: Muhammad.bayu[at]upi.edu Abstract This research aims to study the influence of profitability, solvency, and Good Corporate Governance mechanisms on bond ratings in Indonesia. The population used in this research consists of companies listed on the Indonesia Stock Exchange during the period of 2018-2022, and the sampling method employed is purposive sampling. A sample of 30 companies in the banking sector, which have been listed on the Indonesia Stock Exchange for more than 10 years, was obtained. The data analysis technique used is multiple regression analysis. The research findings reveal that good corporate governance, represented by institutional ownership, profitability represented by Return on Equity, and solvency represented by Debt to Equity Ratio, have a positive influence on bond ratings. However, liquidity represented by the Current Ratio does not have a significant effect on bond ratings. Keywords: bonds, corporate governance, profitability, solvability Share Link | Plain Format | Corresponding Author (Muhammad Bayu Aji Sumantri)

28	Financial Management and Accounting	ABS-97
The role of capital in loan growth is based on liquidity creation Syarief Fauzie, Irsyad Lubis, Muhammad Syafii Universitas Sumatera Utara Abstract The implementation of Basel III in the banking industry in Indonesia requires additional capital in addition to the required capital which is called a capital buffer. Formation of this additional capital to anticipate losses from excessive loan growth. Therefore, this study aims to analyze the effect of capital on loan growth in the value creation process. This study uses two groups of banks classified as banks with high and low liquidity creation. The use of two groups of banks based on liquidity creation to see the role of each capital in increasing loan growth. This study uses 27 banks listed on the Indonesia Stock Exchange. The data used in this study is quarterly data for the period 2017 - 2020 where the generalize method of moment is used as an analytical tool. The results of the study show that overall capital and capital buffers have an important role in increasing the growth of loans to banks. But based on the classification of bank groups based on liquidity creation, only banks with high liquidity creation indicate that capital has an important role in loan growth. Keywords: Capital, loan growth, liquidity creation, capital buffer Share Link | Plain Format | Corresponding Author (Syarief Fauzie)

29	Financial Management and Accounting	ABS-100
The Influence of Macroeconomic Fundamentals and Investor Sentiment on Indonesia Stock Exchange Fitriana Dewi Sumaryana, Nugraha, Maya Sari, Toni Heryana Universitas Pendidikan Indonesia Universitas Pendidikan Indonesia Universitas Pendidikan Indonesia Universitas Pendidikan Indonesia Abstract This research aims to analyse the factors influencing stock market volatility in Indonesia using an empirical approach. Stock market volatility reflects high fluctuations in stock prices and rapid changes in stock trading activities. The purpose of this study is to gain a deeper understanding of the factors contributing to market return in Indonesia, providing valuable insights for market participants and investors in managing investment risks. The research employs an empirical approach involving the analysis of historical data from the Indonesian stock market. The analysed factors in this study include macroeconomic factors such as inflation, interest rates, and the S&P 500 index, which influence the market. Additionally, investor sentiment factors are considered, with trading volume used as a proxy for measuring investor sentiment. Statistical techniques and regression models are employed to identify the relationships between these factors and market return in Indonesia. Historical stock market data and used daily data during 2022 with a total of 244 data according to the number of trading days in 2022 for analysis to test the research hypotheses. The findings of this study are expected to provide a better understanding of the factors influencing stock market volatility in Indonesia. The research findings can serve as a reference for investors and market participants in making better investment decisions and effectively managing risks. Keywords: market return- interest rate- exchange rate- inflation- investor sentiment. Share Link | Plain Format | Corresponding Author (Fitriana Dewi Sumaryana)

30	Financial Management and Accounting	ABS-103
The Influence of Indonesian Investor Sentiment on Stock Returns Before and After the Issue of the Russian-Ukrainian War in Energy Sector Companies Listed on the IDX Hadi Ahmad Sukardi (a*), Nugraha (b), Imas Purnamasari (c), Maya Sari (d), Yayat Supriyatna (e) a) Faculty of Economics and Business Education, Universitas Pendidikan Indonesia, Jalan Dr. Setiabudi 229, Bandung 40154, Indonesia *hadi.ahmads[at]upi.edu Abstract The Russo-Ukrainian War and the resulting geopolitical tensions had a significant impact on market share and industrial energy in various countries, including Indonesia. This article examines the influence of Indonesian investor sentiment on stock returns in energy sector companies before and after the Rus-sia-Ukraine war. This study aims to understand how investor sentiment changes in the face of this geopolitical conflict and its impact on stock prices and stock returns of companies in Indonesia^s energy sector. This article examines several factors that affect investor sentiment, including the number of keyword searches on Google Trend, trading volume, consumer confi-dence, and mutual fund flows. The results showed that the number of keyword searches related to the Russia-Ukraine war has a negative effect on the return on shares of energy sector companies. In addition, trading volume has a positive effect on stock returns, while consumer confidence and mutual fund flows have a positive effect on stock returns of companies in the energy sector. In the context of the Russian-Ukrainian war, investor sentiment became an im-portant factor influencing company stock prices and stock returns. This article also discusses the influence of the media on investor sentiment and changes in investor perceptions of market stability and security. In facing changes in inves-tor sentiment, energy sector companies need to manage and respond with the right strategy. This research provides insight into the importance of understanding investor sen-timent in dealing with geopolitical conflicts and how this affects market shares in the energy sector. The results of this study can be used as a basis for companies and investors in making wiser investment decisions and minimizing risks in sit-uations of political and economic uncertainty. Keywords: Investor Sentiment, Stock Return, Trading Volume, Consumer Con-fidence, Mutual Fund Flows Share Link | Plain Format | Corresponding Author (Hadi Ahmad Sukardi)

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