Prosiding 2018 Conference Unhas Icame.pdf

Proceedings The 3rd ICAME 2018

Makassar, 4-5 November 2018 ISBN : Published by: Department of Management Faculty of Economics and Business Hasanuddin University Address: Gedung Fakultas Ekonomi dan Bisnis Kampus Unhas Tamalanrea Jl. P. Kemerdekaan KM. 10 Tamalanrea, Makassar 90245 Email: [email protected]

About ICAME 2018 We are happy to announce that the Department of Management, Economics and Business Faculty, Hasanuddin University, Makassar, will be hosting an International Conference on Accounting, Management, and Economics, from 04th – 05th November 2018. The conference is marked to celebrate 70 years of Faculty Anniversary. Faculty of Economics and Business Hasanuddin University is the oldest economic faculty in Indonesia, establish on 8th October 1948. The faculty has contributed many well trained, skilled and renowned professionals to the country. The faculty is located in Makassar. It is a metropolitan city with pleasant weather, many tourist attractions, diverse shopping experiences and a variety of good food options. During October the temperature ranges from 23 - 31º Celcius (71 – 87º Fahrenheit) in Makassar. The city is recently rated as one of the cleanest city in Indonesia. We welcome professionals, postgraduate students, and others to participate in the conference and make this event a grand success.

ORGANIZING COMMITTEE Chancellor: Prof. Dr. H. Abdul Rahman Kadir, M.Si., CIPM Advisory Board : Prof. Dr. Mahliah Muis, SE., M.Si Dr. Hj. Kartini, SE., Ak. M.Si., CA Dr. Madris, MA. Dr. Hj. Nurdjanah Hamid, SE., M.Agr Dr. Musran Munizu, SE., M.Si.,CIPM Prof. Dr. Nurdin Brasit, SE.M.Si Prof. Dr. H. Muh. Asdar, SE., M.Si Prof. Dr. Haris Maupa, SE., M.Si Prof. Dr. Otto R. Payangan, SE., M.Si Prof. Dr. H. Muhammad Ali, SE., M.Si Prof. Dr. H. Syamsu Alam, SE., M.Si.,CIPM Prof. Dr. Hj. Siti Haerani, SE., M.Si Prof. Dr. Cepi Pahlevi, SE., M.Si Prof. Dr. Idayanti Nursyamsi, SE., M.Si Prof. Dr. H. Abd. Rakhman, SE., M.Si Prof. Dr. Muhammad Yunus Zain, MA Prof. Dr. Mediaty., SE., Msi Prof. Dr. Rahmatiah Yunus, MA Prof. Dr. Marzuki, DEA Dr. Muhammad Yunus Amar, SE., MT Dr. Hj Andi Kusumawati, SE., M.Si, CA BOARD OF REVIEWER Abdullah Sanusi, SE., MBA., Ph. D Dr. Abdul Razak Munir SE.,M.Si., M. Mktg Dr. Anas Iswanto Anwar, SE., MA. Dr. Ria Mardiana, SE., M.Si Andi Aswan, SE., MBA,. DBA EXECUTIVE COMMITTEE Chairman Vice Chairman Secretary  Vice Secretary Treasurer Vice Treasurer

: Dra. Hj. Andi Reni, M.Si, Ph.D : Dr. Mursalim, SE., M.Si : Dr. Arifuddin SE., AK., Msi., CA : Dr. Hamrullah, SE., M.Si : Dr. Aini Indrjawati, SE., AK., M.Si : Dr. Nuraini Kadir, SE., M.Si

Registration & Submission Dr. Sabir, SE., M.Si (Coordinator) Insany Fitri Nurqamar, SE., M.M Dr. Idrus Taba, SE., M.Si Dr. Sumardi, M.Si. Dr. Nur Dwiana Sari Saudi, SE.,M.Si Dr. Fitriwati Djam’an, SE., M.Si Rahmawati HS., SE.M.Si Ak Hermita Arif, SE, CIFP, M. Com

Program Dr. Sanusi Fattah, SE., M.Si. (Coordinator) Dr. Alimuddin, MM.,Ak. SE., M.Si Dr. Wahda, SE,. M.Pd,. M.Si H. Muhammad Toaha, SE., MBA Asty Almaida, SE., M.Si Drs. Agus Bandang, Ak. M.Si Muhammad Agung Ady Mangilep, SE.,M.Si Suharwan Hamzah, SE.,M.Si Nurul Imansari, SS, MA Venue & Accommodation Dr. Jumidah Maming, SE., M.Si (Coordinator) Dr. Fauziah Umar, SE., M.Si Isnawati Osman, SE., M. Bus. Dr. Erlina Pakki, MA. Dr. Maat Pono, SE., M.Si Dr. Amanus Kalifah F. Y, SE,. M.Si Dr. Syamsuddin, SE.Ak.,M.Si. Sponsorship Dr. Muhammad Sobarsyah, SE., M.Si (Coordinator) Dra. Dian A. S. Parawansa, M.Si., Ph. D Dr. Muhammad Ismail, SE., M.Si Dr. Fatmawati, SE., M.Si. Dr. Nursiah Sallatu., MA Dr. Jusni, SE., M.Si Dr. Kasman Damang., SE., MSi Dr. Wardhani Hakim, SE., M.Si Publication & Communication Dr. Syarifuddin Rasyid, SE., Ak., M.Si., CA (Coordinator) Dr. A. Ratna Sari Dewi, SE., M.Si Dr. A. Nur Baumassepe Mappanyompa, SE,MM Shinta Dewi S. Tikson, SE., M.Mgt Dr. Retno Fitrianti, SE.,M.Si Rahmawati HS., SE.M.Si Ak. Muhammad Sabran Jamil Al Haqqi, B. Sc., MIB Muhammad Akmal, SE General Affairs Drs. H. Haeruddin, MM (Coordinator) H. Nasrun, S.Sos Marliah, SE Saharibulan Faridah Fauziah, SE., S.Sos Muhammad Amin Abd. Rauf Asmari Djunaid, SE Suherman Tamsir Umar, SE Hj. Tarru Burhanuddin Syamsu Alam

Foreword From Conference Chair Icame 2018 Dear Authors, esteemed Readers, it is with deep satisfaction that I write Foreword to the Proceedings of The 3rd International Conference on Accounting, Management, and Economics (ICAME-2018) held November 5, 2018 in Makassar, Indonesia. iCAME continues a tradition of bringing together researchers, academics and professionals from all over the world, experts in Management, Accounting, Economics and social science. ICAME-2018 is a conference for research in the areas of Accounting, Management, and Economics. Although it is only its third year, it has already witnessed significant growth. As evidence, ICAME-2018 received a record of 119 submissions. the conference particularly encouraged the interaction of research students and developing academics with the more established academic community in an informal setting to present and to discuss new and current work. their contributions helped to make the conference as outstanding as it has been. the papers contributed the most recent scientific knowledge known in the field of Management, Accounting, Economics, and social science. in addition to the contributed papers, four invited keynote presentations were given: by Dr. SulamanHafeezSiddiqui of The Islamia University of Bahawalpur Pakistan, Dr. Muhammad AmsalSahban of Universiti Utara Malaysia, Assoc. Prof. ChaiwatPhuakkang, Ph.D of SuratthaniRajabat University, and Dr. Muh. JibrilTalibu of Hasanuddin University. these proceedings will furnish the scientists of the world with an excellent reference book. I trust also that this will be an impetus to stimulate further study and research in all these areas. we thank all authors and participate for their contributions. welcome to Makassar.

Andi Reni Syamsuddin, Ph.D Conference Chair

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The 3Rd International Conference On Accounting, Management, And EconomicsMakassar, 4-5 November 2018

Foreword from the Dean of Faculty of Economics and Business Universitas Hasanuddin Welcome to the 3rd International Conference on Accounting, Management and Economics (ICAME) held on 4th-5th November 2018 in Makassar, Indonesia. The conference is organized to promote the discussions among various stakeholders regarding, management and economics fields. This was the third time that Faculty of Economics and Business, Universitas Hasanuddin hosted the conference since its first establishment on 2016. ICAME continues a tradition of bringing together researches, policy makers, academicians and various stakeholders to present and discuss their current work in the fields of accounting, management and economics. To strengthen the discussion on management, economics and accounting fields, we decided that our keynote speech topic for this year’s conference entitled “Digital Era: Challenges and Opportunities on Human Capital Qualities”. To provide the latest information regarding the topic to readers and participants, two keynote speakers invited in the event. We would like to extend our appreciation and gratitude for Assoc. Prof. Abdul Halim Bin Abdul Majid from Universiti Utara Malaysia and Dr. Sulaman Hafeez Siddiqui from the Islamia University of Bhawalpur, Pakistan for their insights and support during the conference. We hope that this event greatly promotes the discussion regarding improving human capital qualities in the digital era specifically. In addition to that we would like to extend our gratitude and support to Dr. Kabiru Maitama Kura from Universiti Teknologi Brunei and Dr. Muhammad Amsal Sahban from Universiti Utara Malaysia for their support in providing and facilitating pre-conference workshops to the participants. Last but not least, we would like to acknowledge again for the excellent contribution and cooperation among the participants of the conference. In addition to that, we would like to thank for the cooperation to all of the committees in organizing the conference. We look forward to collaborating with all of the stakeholders involved in this event and we wish you the best for your future endeavors. We hope this proceeding will provide various excellent manuscripts that can contribute greatly to the field of economics, management and accounting.

Prof. Dr. Abd. Rahman Kadir, M.Si., CIPM Dean of Faculty of Economics and Business Universitas Hasanuddin

The 3Rd International Conference On Accounting, Management, And EconomicsMakassar, 4-5 November 2018

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Contents Foreword From Conference Chair Icame 2018 ................................................................................................... 4 Foreword from the Dean of Faculty of Economics and Business Universitas Hasanuddin ................................ 5 •

CALLING AND MEMBERSHIP IN INTRINSIC MOTIVATION-BASED LEADERSHIP FOR INCREASING ORGANIZATIONAL COMMITMENT AND PRODUCTIVITY .........................................................................

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FACTORS INFLUENCING CORRUPTION ACTIONS WITH PARLIAMENTARY BEHAVIOR AS MODERATING VARIABLES (POLEWALI MANDAR REGENCY DPRD STUDY) ...................................................................

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THE EXTENT OF VOLUNTARY DISCLOSURE BEFORE AND AFTER IFRS CONVERGENCE IN INDONESIA

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DOES THE CHANGE OF COMPANY NAME MATTER FOR THE INVESTORS? EVIDENCE FROM INDONESIA

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HOW TO CAREER DEVELOP TOWARDS PERFORMANCE AT PLN ? : CASE STUDY IN SULSELRABAR, INDONESIA .............................................................................................................................................

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CLIMATE OF ORGANIZATIONAL ETHICS TO  BUSINESS  SATISFACTION (STUDY OF SME IN SOUTH SULAWESI) .............................................................................................................................

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EXCHANGE RATE FORECASTING AND VALUE-AT-RISK ESTIMATION ON INDONESIAN CURRENCY USING COPULA METHOD .......................................................................................................................

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THE FACTORS AFFECTING INCOME OF GO-JEK DRIVERS IN SOUTH TANGERANG ................................

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INTEGRATION OF BALANCED SCORECARD AND ANALITYCAL HIERARCHY PROCESS AS A TOOL FOR DETERMINING THE PRIORITY OF THE PROGRAM STRATEGY (CASE STUDY IN DR.TC.HILLERS MAUMERE HOSPITAL) .............................................................................................................................

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THE FACTORS OF FRAUD TRENDS IN PUBLIC SECTOR IN MAKASSAR CITY ..........................................

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TESTING THE MONDAY EFFECT IN THE BANKING SECTOR IN INDONESIA STOCK EXCHANGE ............

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THE WOMAN EMPOWERMENT MODEL THROUGH ENTREPRENEURSHIP IN DEPOK AND BOGOR .......

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IMPLEMENTATION OF ACTIVITY BASED COSTING IN CALCULATION COST OF PRODUCTION OF COFFEE POWDER MANUFACTURING COMPANY IN ACEH PROVINCE ..................................................

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THE EDUCATION MEASUREMENT SPECIFIC EFFECT ON SUSTAINABLE DEVELOPMENT: AN EXPERIENCE OF INDONESIA ...................................................................................................................

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FINANCIAL TECHNOLOGY SWOT ANALYSIS IN THE BANKING INDUSTRY OF SOUTH SULAWESI ..........

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POVERTY REDUCTION MODEL THROUGH EMPOWERMENT PEOPLE’S ECONOMY ACCORDING TO ISLAMIC PERSPECTIVES (STUDY ON ISLAMIC VILLAGE IN SIKKA-FLORES DISTRICT) ..........................

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INDIVIDUAL INTELLIGENCE AS ONE OF COMPETENCY ASSESSMENTS AND PERFORMANCE OF EMPLOYEES IN STATE-OWNED CEMENT ENTERPRISES .........................................................................

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ENTREPRENEURSHIP IN THROUGH ISLAM PERSPECTIVE ....................................................................

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THE EFFECT OF XBRL ADOPTION IN THE INVESTOR TRADE BEHAVIOR IN INDONESIA STOCK EXCHANGE ..............................................................................................................................................

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THE INFLUENCE OF THE CREDIT CHANNELING AND UTILIZATION OF ASSETS AGAINST THE ADEQUACY OF CAPITAL AT PT.BANK BRANCH NORTH SUMATRA MEDAN ISKANDAR MUDA ................

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ENTREPRENEURSHIP DEVELOPMENT THROUGH TOURISM VILLAGES IN THE PERSPECTIVE OF DEFENSE ECONOMIC (STUDY CASE: PENTING SARI, SLEMAN, YOGYAKARTA) .....................................

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THE EFFECT OF DEBT TO EQUITY RATIO AND TOTAL ASSET TURNOVER ON RETURN ON EQUITY IN AUTOMOTIVE COMPANIES AND COMPONENTS IN INDONESIA .............................................................

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THE ROLE OF SAFETY-SPECIFIC TRANSFORMATIONAL LEADERSHIP IN REDUCING NEAR MISS INCIDENTS, USING SAFETY CLIMATE AS A MEDIATOR ........................................................................

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DIRECT AND INDIRECT IMPACT GROWTH INTENTION ON SMALL BUSINESS GROWTH : CASE IN POULTRY LAYERS FARM BUSINESS .......................................................................................................

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MOSLEM ENTREPRENEUR BEHAVIOR AND ITS EFFECT ON KNOWLEDGE, NETWORK AND PERFORMANCE . .....................................................................................................................................

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THE EFFECT OF HUMAN CAPITAL ON THE ROLE OF THE BOARD OF COMMISSIONERS .......................

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DYNAMIC RELATIONSHIPS AMONG FOREIGN DIRECT INVESTMENT, EXCHANGE RATE AND STOCK MARKET INDEX .......................................................................................................................................

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The 3Rd International Conference On Accounting, Management, And EconomicsMakassar, 4-5 November 2018

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CORPORATE GOVERNANCE AND OWNERSHIP STRUCTURE: IT’S IMPLICATION ON AGENCY COST (A STUDY IN INDONESIA MANUFACTURING COMPANY) ............................................................................

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BRAND RELIGIOSITY IMAGE : A CONCEPTUAL REVIEW OF ISLAMIC MARKETING ...............................

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THE INFLUENCE OF ORGANIZATIONAL CULTURE AND ORGANIZATIONAL CITIZENHIP BEHAVIOR (OCB) ON THE PERFORMANCE OF HOTEL EMPLOYEES IN BATAM CITY WITH ORGANIZATIONAL COMMITMENT AS INTERVENING VARIABLE ..........................................................................................

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DIFFERENCES OF AUDITORS ‘EQUIVALENT BEHAVIOR AND AUDIT QUALITY IN PROFESSIONAL ETHICS (STUDY ON THE ROLE OF INDIVIDUAL FACTORS: OLD EXPERIENCED EXPERIENCE, GENDER, TYPE OF ACCOUNTING PROFESSIONS) ...................................................................................................

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TANAH LIEK BATIK’S INDUSTRY IN WEST SUMATRA (A STUDY OF DEVELOPMENT PROBLEMS) ..........

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FRAMING EFFECT AND LOCUS OF CONTROL ON COMMITMENT ESCALATION IN INVESTMENT DECISIONS ..............................................................................................................................................

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LINKING HUMAN RESOURCE MANAGEMENT PRACTICES TO ORGANISATIONAL PERFORMANCE IN NIGERIA EDUCATION SECTOR ...............................................................................................................

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PERFORMANCE ENHANCEMENT STRATEGY THROUGH BUSINESS ENVIRONMENT, PRODUCT INNOVATION AND COMPETITIVE ADVANTAGES .....................................................................................

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VILLAGE DEVELOPMENT PLANNING DISCUSSION IN INDONESIA: IS IT WORKING? ............................

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EFFECTIVENESS OF THE BOARD OF COMMISSIONERS ROLE: REVIEW OF RESOURCES DEPENDENCE THEORY ...................................................................................................................................................

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EFFECT OF COMMUNICATION AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE IN MEDAN TIMUR PRATAMA TAX SERVICE OFFICE ..................................................................................................

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THE COMPANY EFFICIENCY INCREASING STRATEGY IN MAKASSAR CONTRACT TERMINAL USING QUANTITATIVE STRATEGIC PLANNING MATRIX .....................................................................................

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MEDIATING EFFECT OF SOCIAL MEDIA ON THE CONSUMER BUYING BEHAVIOUR OF COSMETIC PRODUCTS ..............................................................................................................................................

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THE EFFECT OF REPORTING CHANNEL AND MORAL REASONING FOR INTEREST TO REPORT THE FRAUD IN PROCUREMENT PROCESSES IN THE GOVERNMENT SECTOR ................................................

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RELATIONSHIP BETWEEN FUNDAMENTAL SIGNALS AND CASH FLOWS INFORMATION ON STOCK RETURN AFTER THE CONVERGENCE OF IFRS ........................................................................................

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THE INFLUENCE OF WEBSITE SERVICE QUALITY TOWARDS CONSUMER SATISFACTION BY USING WEBQUAL 4.0 METHOD: STUDY ON GRAB USERS IN BANDUNG .........................................................

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MEASURING ASEAN RICE NON-TARIFF MEASURES (NTMS) AND ITS IMPACT ON INDONESIAN FOOD (RICE) SECURITY ....................................................................................................................................

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THE INFLUENCE OF LEADER’S ISLAMIC WORK ETHIC ON  EMPLOYEE  PERFORMANCE  AND ORGANIZATIONAL COMMITMENT ..........................................................................................................

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EVENT STUDY : MARKET OVERREACTION BEFORE AND AFTER ASIAN GAMES 2018 ............................

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TAX AVOIDANCE DYNAMICS ACROSS FIRM’S LIFE CYCLE .....................................................................

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DETERMINANTS OF ISLAMIC BANKING STABILITY IN INDONESIA .......................................................

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PERCEPTION OF COERCIVE AND LEGITIMATE POWER OF TAX AUTHORIZATION BETWEEN GENERATIONS: INDONESIA CASES .......................................................................................................

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THE EFFECT OF THE BOARD OF COMMISSIONERS AND AUDIT COMMITTEES EFFECTIVENESS ON INTERNET FINANCIAL REPORTING ........................................................................................................

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HIGH COMMITMENT HR PRACTICES IN HOTEL INDUSTRY ...................................................................

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DETERMINANTS OF BANKING EFFICIENCY AND ITS IMPACT ON BANKING COMPETITIVE ADVANTAGE

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LEADERSHIP STYLE AND ORGANIZATIONAL CULTURE: THE INFLUENCE ON EMPLOYEE PERFORMANCE .......................................................................................................................................

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IMPLEMENTATION OF E – BUDGETING AS AN EFFORT OF THE ENHANCEMENT OF TRANSPARENCY AND ACCOUNTABILITY IN THE GOVERNMENT OF BINJAI CITY IN NORTH SUMATRA ...........................

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ADOPTION OF THE THEORY OF PLANNED BEHAVIOR DEVELOPMENT MODEL IN THE MARKETING OF SMALL AND MEDIUM ENTERPRISES THROUGH E-COMMERCE .............................................................

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The 3Rd International Conference On Accounting, Management, And EconomicsMakassar, 4-5 November 2018

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WOMEN AND WHISTLE-BLOWING: GENDER IN REPORTING CHANNEL AND MORAL REASONING TO REPORT THE FRAUD IN PROCUREMENT PROCESSES IN THE GOVERNMENT SECTOR ..........................

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NON-FINANCIAL MEASURES, JOB SATISFACTION AND JOB PERFORMANCE: THE EFFECT OF TRUST IN SUPERIOR AND COMMITMENT TO ORGANISATION ...............................................................................

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COST BENEFIT ANALYSIS OF SUBMARINE HIGH VOLTAGE TRANSMISSION OF KEPULAUAN SELAYAR POWER SYSTEM ......................................................................................................................................

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FORMULATION OF QUALITY MANAGEMENT IMPLEMENTATION TO IMPROVE COMPETITIVENESS AND SUSTAINBILITY OF HIGHER EDUCATION ........................................................................................

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BANK CAPITAL AND RISK ADJUSTMENT: EVIDENCE FROM THE INDONESIAN COMMERCIAL BANKS USING SIMULTANEOUS APPROACH .......................................................................................................

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THE DEVELOPMENT OF WORK-SATISFACTION THEORY: AN EQUITABLE STRATEGY FOR HUMAN RESOURCE STRATEGY ............................................................................................................................

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ONLINE DISCLOSURE OF UNIVERSITY ENVIRONMENTAL RESPONSIBILITY: A CASE OF INDONESIA ..

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SPENDING STANDARD ANALYSIS MODEL IN BUDGET FAIRNESS (AN EMPIRICAL STUDY ON WAJO REGENCY) ...............................................................................................................................................

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BOARD STRUCTURES AND MANAGERIAL OWNERSHIP IN IDENTIFYING THE FINANCIAL DISTRESS LIKELIHOOD ...........................................................................................................................................

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THE INFLUENCE OF PRESSURE IN DETECTING FINANCIAL STATEMENT FRAUD .................................

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EFFECT OF MOTIVATION AND LEADERSHIP ON EMPLOYEE PERFORMANCE IN PT. PERKEBUNAN NUSANTARA III (PERSERO) MEDAN SUMATERA UTARA ........................................................................

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MARKET FOR HALAL HEALTH SERVICES IN INDONESIA ........................................................................

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ROLE OF BANKING INCLUSION IN REDUCING POVERTY IN EASTERN INDONESIAN REGION (KTI) ......

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EXPERIENCE INFLUENCE OF AUDITORS, PRESSURE COMPLIANCE AND TASK COMPLEXITY JUDGMENT OF AUDIT ..............................................................................................................................

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THE EFFECT OF CELEBRITY ENDORSER AND HALAL BRAND IMAGE ON CUSTOMERS’ PURCHASING DECISIONS OF WARDAH COSMETICS. ............................. ............................. ............................. ...........

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THE MEDIATING ROLE OF EFFORT IN THE RELATIONSHIP BETWEEN JOB INVOLVEMENT AND JOB PERFORMANCE. A CASE STUDY OF PRIVATE HIGHER EDUCATION INSTITUTES IN EASTERN INDONESIA ............................. ...............................................................................................................

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THE ROLE AND PERFORMANCE OF SUSTAINABLE MICROFINANCE INSTITUTIONS (MFIS) .................

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MODERATING EFFECT OF CAPITAL OUTFLOW MONITORING MANAGEMENT (COMM) ON CREDIT RISK AND LOAN PERFORMANCE ............................. ............................. ............................. .............................

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INNOVATION STRATEGY IN CREATING OF SMALL & MEDIUM BUSINESS SUCCESSFUL .............................

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FAIRNESS IN PROFIT SHARING OF BUSINESS IN CAPTURE FISHERIES IN MUSLIM COMMUNITY AT SOUTH SULAWESI ..................................................................................................................................

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CORPORATE GOVERNANCE MECHANISM ON FIRM PERFORMANCRE THROUGHT WORKING CAPITAL MANAGEMENT EFFICIENCY (WCME) ......................................................................................................

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ANALYSIS OF IMPLEMENTATION OF HEALTH PROGRAM, OCCUPATIONAL SAFETY AND SECURITY (K3) ON WORK PRODUCTIVITY EMPLOYEES AT PT. BUMI SARANA BETON (WISMA KALLA) MAKASSAR

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INCLUSIVE FINANCIAL DETERMINATION, ECONOMIC GROWTH AND POVERTYIN EASTERN INDONESIA ............................................................................................................................................

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ANALYSIS THE INFLUENCES OF FOOD PRICES (VOLATILE FOOD) IN SOUTH SULAWESI 2011-2017 .......

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THE EFFECTS OF ECONOMIC GROWTH, MICROFINANCE INSTITUTION (BPR), AND MICRO AND SMALL ENTERPRISES (UMK) TO INCOME INEQUALITY IN SOUTH SULAWESI ..................................................

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MANAGING PERFORMANCE THROUGH ORGANIZATIONAL CULTURE: A STUDY AT THE UNIVERSITY LEVEL USING OCAI INSTRUMENT ..........................................................................................................

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MANUFACTURING STRATEGY IN GERABAH BUSINESS ............................. ............................. ................

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HEURISTIC OF REPRESENTATIVENESS AND ANCHORING-ADJUSTMENT IN BUDGETING .......................

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QUALITY BUSSINESS MODEL INNOVATION IN SMALL INDUSTRY ............................. .............................

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FACTORS AFFECTING BUSINESS DEVELOPMENT OF WARUNG TEGAL: THE CASE OF WARUNG TEGAL IN JABODETABEK ........................................................................................ ...........................................

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The 3Rd International Conference On Accounting, Management, And EconomicsMakassar, 4-5 November 2018

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LOCAL COMPETITIVENESS, COMPETITIVE ADVANTAGE AND ECONOMIC GROWTH IN SOUTH SULAWESI, 2007 -2016 ............................. ............................. ............................. ...................................

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THE ANALYSIS OF CAPITAL FLIGHT IN INDONESIA PERIOD 1998-2015 .................................................

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EFFECT OF THE CONTENTS OF INFORMATION ON THE ACCOUNTABILITY OF THE IMPLEMENTATION OF THE REGIONAL REVENUE AND EXPENDITURE BUDGET AGAINST THE RE-ELECTION OF INCUMBENTS ..........................................................................................................................................

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ANALYSIS OF FACTORS STIMULUS HOUSEHOLD POVERTY RISK IN COASTAL AREA IN THE PROVINCES OF SOUTH SULAWESI ..............................................................................................................................

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EXTRA ROLE BEHAVIOR IMPROVEMENT MODEL: ORGANIZATIONAL LEARNING CULTURE, ORGANIZATIONAL TRUST, AND ORGANIZATIONAL JUSTICE APPROACH ...............................................

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ANALYSIS OF GENDER EMPOWERMENT IN BUILDING A FAMILY ECONOMY: A CASE STUDY OF A GROUP OF WOMEN OF RECEIVING CREDIT FROM THE SAVE AND LOAN PROGRAM IN THE PNPM PROGRAM AT MAROS DISTRICT,SOUTH OF SULAWESI ............................. ............................. ...............................

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IMPROVING PERFORMANCE THROUGH INTERPERSONAL COMMUNICATION AND JOB SATISFACTION (A STUDY OF NURSES IN COMMUNITY HEALTH CENTRES) IN MAKASSAR ............................. .............

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COMPETITIVE SUSTAINABILITY OF FOOD AND BEVERAGE SMES IN SOUTH SULAWESI ..........................

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THE EFFECT OF SERVICE QUALITY ON CUSTOMER SATISFACTION AT PT. BANK SULSELBAR MAKASSAR MAIN BRANCH ............................. ............................. ............................. ..............................................

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THE ECONOMIC DEVELOPMENT OF BAUBAU CITY AND THE STRENGHNESS OF ITS HINTERLAND .......

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ANALYSIS OF THE POTENTIAL RUBBISH RETRIBUTION: EVIDENCE IN MAKASSAR ..............................

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PERSPECTIVE FROM GOVERNMENT OFFICER: ECOTOURISM FOR CITY BRANDING OF PINRANG REGENCY, SOUTH SULAWESI ..................................................................................................................

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INTERNATIONAL TRADE, CO2 EMISSION, ENERGY CONSUMPTION, AND INCOME IN ASEAN’S COUNTRIES PERSPECTIVE ......................................................................................................................

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COMPETITIVENESS AND EXPORT INTENSITY OF AGRICULTURE IN SOUTH SULAWESI .......................

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ANALYSIS OF INDIVIDUAL ENTREPRENEURIAL ORIENTATION AND SELF-ESTEEM TOWARD ENTREPRENEURIAL INTENTION (CASE OF BUSINESS PROGRAM STUDENTS AT TELKOM UNIVERSITY)

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PSYCHOLOGICAL EMPOWERMENT, INNOVATIVE WORK BEHAVIOR, JOB SATISFACTION ......................

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SOCIAL CAPITAL CAPABILITIES TOWARDS IWAPI BUSINESS PERFORMANCE OF SOUTH SULAWESI PROVINCE ...............................................................................................................................................

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BREAK OFF ENVIRONMENTAL CAGING: AGENDA TO ENCOURAGE THE BIRTH OF LOCAL GOVERNMENT BIODIVERSITY REPORTING IN INDONESIA .............................................................................................

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INFLUENCE OF MARKETING STRATEGY, BRAND IMAGE, CUSTOMER SATISFACTION PRODUCT PURCHASING DECISIONS “WE” AT BULOGSUBDIVRE MAKASSAR ......................................................

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DETERMINE OF INNOVATION CULTURE, MOTIVATION, AND ENTREPRENEURSHIP ORIENTATION AFFECT THE ADVANTAGE COMPETETION OF SMES IN SOUTH SULAWESI PROVINCE CASES: WOMEN ENTREPRENEURS ...................................................................................................................................

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THE ANALYSIS OF MICRO BUSINESS EMPOWERMENT POLICY IMPLEMENTATION IN MAKASSAR CITY, INDONESIA ............................................................................................................................................

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STRATEGY ORIENTATION TRANSFORMATION FROM MARKET ORIENTATION TO INNOVATION ORIENTATION AND THE EFFECT ON MARKETING PERFORMANCE OF WOVEN INDUSTRY IN WAJO DISTRICT, SOUTH SULAWESI PROVINCE ...............................................................................................

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THE INFLUENCE OF FINANCIAL LITERACY ON ENTREPRENEURIAL INTENTION ...................................

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SOCIAL ECONOMIC ANALYSIS OF SMALL MICRO BUSINESSES FOR WOMEN IN COASTAL AREA IN BONE DISTRICT .......................................................................................................................................

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VALUE CHAIN ANALYSIS TO COST EFFICIENCY .....................................................................................

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THE RED LIGHT OF ABC (ACTIVITY BASED COSTING) ...........................................................................

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THE APPLICATION OF THE PRINCIPLES OF GOOD GOVERNANCE IN THE MANAGEMENT OF VILLAGE FUND ALLOCATION STUDIES IN THE VILLAGE OF PITUMPANUA, WAJO, SOUTH SULAWESI ................

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WOMEN’S ROLE IN THE DEVELOPMENT OF SOUTH SULAWESI’S SMALL AND MEDIUM ENTERPRISES HOME INDUSTRY THROUGH SOCIAL MEDIA ..........................................................................................

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The 3Rd International Conference On Accounting, Management, And EconomicsMakassar, 4-5 November 2018

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IC003002 CALLING AND MEMBERSHIP IN INTRINSIC MOTIVATION-BASED LEADERSHIP FOR INCREASING ORGANIZATIONAL COMMITMENT AND PRODUCTIVITY Nadjib Usman1 ,Romi Ilham2 ,Agus Samekto3

Departemen of Management, STIE Perbanas Surabaya, Indonesia E-mail: [email protected] 2,3 Departemen of Accounting, STIE Perbanas Surabaya, Indonesia. E-mail, [email protected], [email protected]

1

Abstract : This research aims to contribute about the impacts of calling and membership for lecturers as professional through spiritual leadership. The proposed research model was tested using partial least square and 327 valid questionnaires were collected. According to the literature review and analytical technique, we concluded that spiritual leadership has a strong impact on organizational commitment and productivity, calling and membership appears to be a better mediator in the relationship between spiritual leadership with organizational commitment and productivity. Keywords: spiritual, calling, membership, organizational commitment, productivity.

IC003003 FACTORS INFLUENCING CORRUPTION ACTIONS WITH PARLIAMENTARY BEHAVIOR AS MODERATING VARIABLES (POLEWALI MANDAR REGENCY DPRD STUDY) Jamaluddin M 1, Prof. Mediaty M.Si2, Harryanto Ph.D3, Dr.Abd. Hamid Habbe4, Lili Aprilianti5 Universitas Islam Negeri (UIN) Alauddin , 2,3,4 Universitas Hasanuddin

1,5

Abstract: This study aims to examine the greedy effect of greed, opportunity, need and disclosure on the behavior of APBD corruption with parliamentary behavior as a moderating variable. This research is a quantitative research using a descriptive approach. The method of data collection is by handing out questionnaires. That Data analysis is done by applying multiple linear regression analysis and regression moderating analysis with residual test approach. The results of the study with multiple linear regression analysis indicate that greedy, opportunity, and disclosure have a positive impact on the behavior of APBD corruption, while need does not affect the behavior of APBD corruption actions. The analysis of the moderating variable with the residual approach shows that parliamentary behavior is able to moderate greed, opportunity, need and disclosure on the behavior of APBD corruption. This means that the greater the greed, the greater the opportunity and disclosure, the higher the behavior of the APBD corruption, but if the individual has good parliamentary behavior, it will reduce the behavior of the APBD corruption. Keywords: Greed, Opportunity, Need, Disclosure, parliaments Behavior and Corruption

IC003004 THE EXTENT OF VOLUNTARY DISCLOSURE BEFORE AND AFTER IFRS CONVERGENCE IN INDONESIA A. Totok Budisantosa1, Maria Eliza Suryanto2

Atma Jaya Yogyakarta University, [email protected]

1

Abstract: This research aims to prove empirically result whether there is a significant increase on the extent of voluntary disclosure after the IFRS convergence in Indonesia. Utilizing the manufacturing companies listed in Indonesian Stock Exchange (IDX) as the sample, we select two years before IFRS convergence and two years after the IFRS convergence. Voluntary disclosure index is used to develop the score of the voluntary disclosure for each

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The 3Rd International Conference On Accounting, Management, And EconomicsMakassar, 4-5 November 2018

company. The index of voluntary disclosure was taken from Botosan (1997) and Meek (1995). The results showed that there is a significant increase in the extent of voluntary disclosure after the IFRS convergence in Indonesia. This finding implied that companies may be motivated to provide more voluntary disclosures with the objective of finding the necessary funds on better terms and effectively carry out their expansion plan. It provides signals of lower earnings management and would subsequently reduce information uncertainty and satisfy investors’ information needs. Keywords :International Financial Reporting Standard (IFRS) Convergence, Voluntary Disclosure Field of Research: Financial Accounting

IC003005 DOES THE CHANGE OF COMPANY NAME MATTER FOR THE INVESTORS? EVIDENCE FROM INDONESIA 1

Bambang Sutrisno1, Azimah Hanifah2

Universitas Muhammadiyah Jakarta, Jl. KH. Ahmad Dahlan, 15419, Jakarta, Indonesia Email: [email protected], [email protected]

Abstract : Changing the name of the company requires careful consideration and is not an easy thing. Companies need to assess the impact and benefits of changing company names. This study aims to examine the impact of company name changes on stock returns on the Indonesia Stock Exchange. This research uses the event study methodology. With a sample of 32 companies listed on the Indonesia Stock Exchange that changed their names in 2013-2017, the results show that there are significant abnormal returns on days -4, -2, +1, +3, and +5, but the abnormal returns are negative. The results also prove that there is no difference in abnormal stock returns in the days before and after the announcement of changes in company names. The findings suggest that the market does not react to information about changes in company names. Keywords: change of company name, abnormal return, Indonesia Stock Exchange Field of Research: Accounting and Finance

IC003006 HOW TO CAREER DEVELOP TOWARDS PERFORMANCE AT PLN ? : CASE STUDY IN SULSELRABAR, INDONESIA Guntur Suryo Putro1, Arfiany2, Andi Batary Citta3, Hikmah4

1,,2,3,4 Lecturer STIM Lasharan Jaya Makassar [email protected], [email protected], [email protected]

Abstract : Human resource development is one of the main functions in HR management, which not only includes development but also individual career planning and development activities and performance assessment. In this research, SEM data analysis was used and consisted of 150 samples from PLN SULSELRABAR. From the result of the research showed that career development has a positive and significant influence on Performance. Because the indicators used are Fair treatment, direct supervisor’s concern, Information about promotions, and satisfaction. Both of these indicators have a significant impact on Performance. Likewise with Competence, the results show that there is a positive relationship and significant impact on Performance. This can be seen from indicators that is used are intellectual competence, emotional competence and social competence. These three indicators have a significant impact performance.

The 3Rd International Conference On Accounting, Management, And EconomicsMakassar, 4-5 November 2018

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IC003007 CLIMATE OF ORGANIZATIONAL ETHICS TO BUSINESS SATISFACTION (STUDY OF SME IN SOUTH SULAWESI) Muhammad Idrus Taba1, Muhammad Ismail2, Muhammad Sobarsyah3, Tasrim4 1,2,3  Hasanuddin University. Makassar-Indonesia  Makassar Advanced Economic School, Makassar-Indonesia

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Abstract : Organizational ethics plays an important role in shaping a good climate for all members of the organization.  The ethical issues concerning to social problem, protection of the rights of employees, public society (social responsibility) and also consumers. The application of ethics in organization raises the employee job satisfaction (see organizational justice  theory  and  cognitive dissonance theory).  This study was analyzed using multiple regression method by taking the object of research on 350 SME businesses in three regencies, East Luwu, Bone and Tana Toraja in South Sulawesi. This study was focused in three forms, namely egoistic ethical climate, benevolent, and principled ethical climate. The results of the study show that organizational climate is like egoistic ethics climate and benevolence ethical climate the organization does not show positive results on employee job satisfaction. However, the coefficient of egoistic climate has negative influence to job satisfaction. Whereas principled ethical climate shows a positive and significant influence on employee job satisfaction.   Keywords: ethical climate and job satisfaction

IC003008 EXCHANGE RATE FORECASTING AND VALUE-AT-RISK ESTIMATION ON INDONESIAN CURRENCY USING COPULA METHOD Kevin Bastian Sirait1 and Batara Maju Simatupang2,*

Faculty of Economics, Parahyangan Catholic University, Bandung, Indonesia 2 Magister Management, Post-Graduate Program, STIE Indonesian Banking School, Jakarta, Indonesia * E-mail address: [email protected] 1

Abstract: This study aims to determine the future value and risk-value of the four selected currencies, namely Australian Dollar (AUD), United States Dollar (USD), Euro EU (EUR) and Japanese Yen (JPY) against Indonesian Rupiah (IDR) ) To estimate the risk value of each relationship between currencies, the copula method is used and to forecast Monte Carlo simulations used: There is an estimate of the risk value in the range of 90%, 95% and 99% confidence intervals. The copula method used in this study was clayton copula, because the highest log-likelihood value was compared to frank and copula Gumbel; In addition, each currency uses their own regressive model to see if the exchange rate has the characteristics of seasonal or non-seasonal patterns. The results obtained from JPY / IDR and EUR / IDR have the highest estimated risk values ​​in each confidence interval and also have the highest simulation losses. Keywords: value at risk, monte carlo, cupola method, and exchange rates

IC003009 THE FACTORS AFFECTING INCOME OF GO-JEK DRIVERS IN SOUTH TANGERANG NAZIFAH HUSAINAH1, AZIZATUL MUNAWAROH

FEB Universitas Muhammadiyah, Jakarta, Indonesia, Jl. KH. Ahmad Dahlan, 15419, Jakarta, Indonesia Email: [email protected], [email protected]

1

Abstract: The develop an online motorcycle in South Tangerang City, especially in GO-JEK. This has resulted in competition between online motorbike drivers, which affects GO-JEK driver revenues. In addition, the income of the drivers is influenced by several factors, namely working hours, education level, age and work experience. The purpose of this study was to determine the factors that influence the revenue of GO-JEK drivers. This research was

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The 3Rd International Conference On Accounting, Management, And EconomicsMakassar, 4-5 November 2018

conducted in the City of South Tangerang with a total sample of 96 respondents. The method used in this study is probability sampling, especially simple random sampling. Data collection is done by questionnaire, interview, and observation methods. The analysis technique used is multiple linear regression. Based on the results of data analysis it was found that working hours, age, education level, and work experience simultaneously affect the income of GO-JEK drivers. However, partially, the variables of working hours and work experience have a positive and significant influence while the age and education level variables do not affect the income of GO-JEK drivers. To stabilize GO-JEK driver’s income, it must be concerned with the age factor because it is a determining factor for a person’s physical condition, GO-JEK should also make a strategy to be able to survive in the midst of increasingly fierce competition between other online motorcycle drivers, and the government must provide a clear regulations regarding online motorcycle like GO-JEK. Keywords: working hours, age, level of education, work experience, income.

IC003010 INTEGRATION OF BALANCED SCORECARD AND ANALITYCAL HIERARCHY PROCESS AS A TOOL FOR DETERMINING THE PRIORITY OF THE PROGRAM STRATEGY (CASE STUDY IN DR.TC.HILLERS MAUMERE HOSPITAL) Yosefina Andia Dekrita, Nusa Nipa [email protected] Rita Yunus, Tadulako University, [email protected] Andi Batary Citta, STIM Lasharan Jaya, [email protected] Muhammad Yamin, IAIN Bone,[email protected] Abstract: Purpose - The purpose of this study is to measure hospital performance based on a combination of balanced scorecard method and Analytical Hierachy Process method with four perspectives namely customer perspective, financial, internal business processes and learning and growth and determine the priority strategies that need to be implemented at RS.Dr.TC. Hillers Maumere. Design/methodology/approach - The research methodology used in this study is a combination of Balanced Scorecard and Analytical Hierarchy Process with stages of research: preliminary observation, problem formulation and study objectives, literature review, Performance measurement with Balanced Scorecard analysis and Analytical Hierarchy Process Findings - Strategies program that are prioritized are strategies for improving the quality of the care process in the first priority (16.14%), then increasing income growth (13.76%). improving service quality (12.62%), improving the quality of HR (15.23%), Increasing revenue growth (13.76%), integrated Hospital Information System (12.76), Improving the quality of HR (12.23), Cost efficiency (10.84%), Increased patient satisfaction (9.33%) and improvement in the quality of patient output (8.86%) and tissue expansion (3.03%). Research limitations - This research is limited to taking only two indicators from each perspective due to time constraints, so that further researchers can take with a number of other full indicators. Practical implications - The Analytical Hierarchy Process (AHP) method has the advantage of allowing assessors to capture both subjective and objective measures of organizational quality evaluation. By providing a useful mechanism for assessing the consistency of evaluation and alternative steps, Analytical Hierarchy Process reduces the bias in decision making. With a combination of Balanced Scorecard and Analytical Hierarchy Process, managers or decision makers can determine priority strategies that can be implemented in the company. Originality/value - This work shows the peculiarities of the structure and elements of the Balanced Scorecard, and the Analitycal Hierarchy Process and the impenetration in the homes of nonprofit organizations. Keywords : Balance Scorecard, Analitycal Hierarchy Process, Priority Strategy Paper type : Research paper

The 3Rd International Conference On Accounting, Management, And EconomicsMakassar, 4-5 November 2018

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IC003011 THE FACTORS OF FRAUD TRENDS IN PUBLIC SECTOR IN MAKASSAR CITY Arman Kamal1, Diah Ayu Gustiningsih1 Mediaty 2 , Abdul Hamid habbe2 , Arrifuddin2 1

STIE Tri Dharma Nusantara 2 Hasanuddin University

Abstract. This study aims to obtain empirical evidence about the factors causing fraud trends in public sector organizations in the city of Makassar. The variables tested were distributive justice, procedural fairness, internal control system, leadership style and organizational ethical culture. The sample used in this research is 83 samples working in public sector in Makassar city. The sample is selected from several public sector agencies with convenience sample technique. Hypothesis testing using SEM (Structural equations model) analysis tool using Smart PLS application. 03 to test the indicators that make up the construct and test the influence of variables that influence foul tendencies. The result of the research shows the influence of procedural justice, internal control system and leadership style to the tendency of fraud. Keywords : Fraud; sektor publik

IC003012 TESTING THE MONDAY EFFECT IN THE BANKING SECTOR IN INDONESIA STOCK EXCHANGE Agus Arman1, Dwi Ayu Lestari 2

Sekolah Tinggi Ilmu Manajemen Nitro Makassar, [email protected] 2 Sekolah Tinggi Ilmu Manajemen Nitro Makassar, [email protected] 1

Abstract: Calendar anomalies are one of the market anomalies that disrupt the efficient market hypothesis. Based on studies of calendar anomalies carried out in several capital markets in the world prove the existence of irregularities in seasonal return (day of the week effect) and monthly (month of the year effect) indicate the peculiarities that occur repeatedly, so it can be said as an interesting phenomenon to be observed and examined. The purpose of this study was to test the occurrence of the monday effect phenomenon in the banking sector in the Indonesian stock exchange by using monthly stock price data (monthly closing price). The study used analysis of variance (ANOVA) testing. The results of the study provide evidence: the monday effect, which is characterized by a significant negative (down) stock return on Monday, is inconsistent in banking stocks on the Indonesia Stock Exchange. Monday effects are only found to be consistent in April and June. Keywords: market anomaly, monday effect, banking sector.

IC003013 THE WOMAN EMPOWERMENT MODEL THROUGH ENTREPRENEURSHIP IN DEPOK AND BOGOR Hasanah1, Nurul Sri Minarti2

FEB Universitas Muhammadiyah, Jakarta, Indonesia

1,2

Abstract: The role of woman in the field of entrepreneurship increases rapidly, because in this era of openness, the opportunities for females are widely open. By means of females participation in the economic activities provide good condition for the Indonesian economy. The purpose of this research is to create woman empowering model through entrepreneurship in the region of Depok and Bogor.The research method used is a survey. A survey research is a study which is conducted on large and small populations, but the data studied are the data from the samples taken from both the populations, so that the relative activities, distribution, and the relationship between sociological and psychological variables can be founded.The result obtained from the research is the creation of a woman empowerment model through entrepreneurship in producing Nata de Aloe Vera product

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The 3Rd International Conference On Accounting, Management, And EconomicsMakassar, 4-5 November 2018

which is highly competitive with similar products produced by craftsmen industry in other areas. Through all the time, the sales and marketing conducted are only based on a simple traditional way. A group of craftswoman produces nata de aloe vera every day, but they only make it in small quantity. They also produce in large quantity if there are orders for big parties such as for wedding party, office events and other special event. The output of this research is journal, HKI. Key words: woman, entrepreneurship, aloe vera, nata de aloe vera Field of Research: Management

IC003014 IMPLEMENTATION OF ACTIVITY BASED COSTING IN CALCULATION COST OF PRODUCTION OF COFFEE POWDER MANUFACTURING COMPANY IN ACEH PROVINCE Fazli Syam BZ *1 ; Muhammad Muharrozaq*2, Accounting Major, Faculty of Economic and Business, Syiah Kuala [email protected] e-mail: [email protected] *1

1,2

ABSTRACT : Activity based costing is a calculation method to measure cost of goods manufacturing and describing that product/service was obtain from their activities, on the basis that the activity that caused costs that arise, not from consuming products. The purpose of this research is to study how to calculation and comparing the application of the traditional system method, and the Activity Based Costing system method in coffee manufactured industry in Aceh Province, the company list are PT. Indo Cufco, CV, Kupi Lampineung, UD. Kupi Teungku Aceh, UD. Degood Gayo Coffee, dan UD. Raya Coffee Arabica. The result of calculation can be concluded that: the calculation of cost of goods produced using the traditional system method in PT. Indo Cufco has get a price about Rp.348.062,75/kg, CV. Kupi Lampineung Rp. 57.215/kg, UD. Kupi Teungku Aceh Rp.34.750,7/kg, UD. Degood Gayo Coffee Rp.473.332/kg, and UD. Raya Coffee Arabica Rp.131.408/kg. The result from calculation of cost of good manufactured using activity based costing method gaining the price in PT. Indo Cufco has gain price amount Rp 347.459,75/kg, CV. Kupi Lampineung Rp.53.211/ kg, UD. Kupi Teungku Aceh Rp. 34.811,12/ kg, UD. Degood Gayo Coffee Rp. 476.374,6/ kg, and UD. Raya Coffee Arabica Rp.131.399/kg. If compared with the calculation of the cost of goods produced by the traditional system and the calculation of the price of staple goods production it has difference price amount in PT. Indo Cufco about Rp.603/ kg (undercost), CV. Kupi Lampineung Rp.4.004/kg (undercost), UD. Kupi Teungku Aceh -Rp.60.42/kg (overcost), UD. Degood Gayo Coffee -Rp.3.042,6/kg (overcost), and UD. Raya Coffee Arabica Rp.9/kg (undercost). Key words: cost of goods manufactured, traditional method, activity based costing

IC003015 THE EDUCATION MEASUREMENT SPECIFIC EFFECT ON SUSTAINABLE DEVELOPMENT: AN EXPERIENCE OF INDONESIA Abdur Razzaq Universitas Islam Negeri Raden Fatah Palembang, [email protected] Sari Lestari Zainal Ridho Jurusan Administrasi Bisnis, Politeknik Negeri Sriwijaya, [email protected] Abstract : the sustainability development is a target to be achieved by any nations, it requires to have qualified human capital. While population`s education, especially those who work, are still relatively low. The failure in education indicates the failure in the education quality improvement, lack of school participation rate (SPR), net enrollment rate (NER) and the Gross Enrollment Rate (GER), as well as the average of school duration. The purpose of this study was to what extent the achievement of Indonesia in sustainability development. For that the discussion of sustainability development would be reviewed from the contributions of several education indicators in Indonesia comparatively and several variables represented by the poverty reduction variable. This comparative analysis was carried out in order to improve research model and to enlarge the knowledge within

The 3Rd International Conference On Accounting, Management, And EconomicsMakassar, 4-5 November 2018

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this field of research. The research methods were qualitative and quantitative approaches, multivariate regression analysis techniques, the condition of some education quality in Indonesia and some other variables in 2010. The results of this study indicated that there was a significant simultaneous influence of variables tested from the equation toward poverty reduction variable, specifically related to educational variables, partial effects was only shown by the education variables with the indicator of secondary school enrollment rates had effect, while the other educational indicators did not. Keywords: Education, Human Capital, Sustainability Development

IC003016 FINANCIAL TECHNOLOGY SWOT ANALYSIS IN THE BANKING INDUSTRY OF SOUTH SULAWESI Andi Batary Cita, STIM Lasharan Jaya Makassar, [email protected] Yosefina Andia Dekrita, Universitas Nusa Nipa Maumere, [email protected] Ritha Yunus, Universitas Tadulako Palu, [email protected] Ahmad Ridha, STIM Lasharan Jaya Makassar, [email protected] Hartina, STAI Yapnas Jeneponto, [email protected] Abstract: Purpose - The purpose of this study is to analyze the swint fintech for the banking industry in South Sulawesi. Design / methodology / approach - The type of research used in this study is a qualitative research method with a descriptive approach. The research will describe the SWOT Financial Technology analysis for the banking industry in South Sulawesi. Qualitative research aims to obtain a complete picture of a thing according to the human perspective studied. Findings - Financial Technology which is implemented provides strengths, weaknesses, threats, opportunities for the banking world simultaneously so that bankers must improve information technology infrastructure in order to collaborate with Fintech. Research limitations / implications - This study is only limited to one region in Sulawesi, namely South Sulawesi from each bankers perspective due to time constraints, so that further research can analyze other areas in Sulawesi in full. Practical implications - The SWOT method analyzes internal strengths and weaknesses as well as opportunities and threats. SWOT is a simple way to estimate the best way to do a strategy. Keywords: Swot Analysis, Financial Technology Paper type: Research paper

IC003017 POVERTY REDUCTION MODEL THROUGH EMPOWERMENT PEOPLE’S ECONOMY ACCORDING TO ISLAMIC PERSPECTIVES (STUDY ON ISLAMIC VILLAGE IN SIKKA-FLORES DISTRICT) Rita Yunus, Tadulako University Palu, [email protected] Yosefina Andia Dekrita, Nusa Nipa University Maumere, [email protected] Muhammad Yamin, IAIN Bone, [email protected] Andi Batary Citta, STIM Lasharan Jaya Makassar, [email protected] Abstract : Purpose - Poverty is a phenomenon that is so easy to find everywhere both in the village and in the city, including in the Islamic village, Sikka Regency, East Nusa Tenggara Province. The worrisome economic situation of the Islamic settlements in Sikka District is not to be mourned, but to find a solution. Therefore, to get out of the crush of the economy, a big and persistent struggle is needed from every component of the people, starting from the policies of the authorities which favor the economic equality to the efforts of the people themselves. Islam has

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The 3Rd International Conference On Accounting, Management, And EconomicsMakassar, 4-5 November 2018

taught its followers to try to get a good life in the world and in the hereafter in order to achieve inner and outer prosperity. Therefore it is not excessive if the religion of Islam can also be said to be a religion of empowerment, which seeks to empower its adherents to live a balanced life between worldly and spiritual needs. Design/methodology/approach - This research is focused on the description of the Islamic perspective economic empowerment model in Sikka Islamic village to alleviate poverty. The type of research used is qualitative research with a descriptive approach. Findings - This study produced several models of poverty alleviation through economic empowerment according to Islamic perspectives, namely: Mosque-Based Empowerment Model with Establishment of Baitul Maal Wat Tamwil (BMT) and Family Empowerment Post Program (Posdaya) based on Mosques and Mosque Micro Loan Program Model (PMM). Keywords: Poverty, economic empowerment, Islamic perspective Paper type: Research Paper

IC003018 INDIVIDUAL INTELLIGENCE AS ONE OF COMPETENCY ASSESSMENTS AND PERFORMANCE OF EMPLOYEES IN STATE-OWNED CEMENT ENTERPRISES Andi Ririn Oktaviani (1), Siti Haerani (2), Muh. Asdar (3), Muh. Ismail (4) [email protected] [email protected] Abstract: Individual intelligence of employees have an important role as a stimulus to achieving competency standards based on competency dictionaries in state-owned cement companies in Indonesia. Employee competency assessment is an indicator established by a company that reflects the behavior that must be carried out by each employee in carrying out their duties and responsibilities and is closely related to the level of employee performance achievement. Data analysis used by SEM and consisted of 399 samples of BUMN cement employees. The results of this study indicate that the intellectual, emotional, spiritual, and physical intelligence of employees in state-owned cement companies on average are quite high and fulfill competency and performance standards in the categories of satisfactory and very good.

IC003019 ENTREPRENEURSHIP IN THROUGH ISLAM PERSPECTIVE Vebby Anwar, Manajemen, STIE Pelita Buana Makassar Sofyan Hamid Indar, Manajemen, STIE Nobel Indonesia La Ode Hidayat, Manajemen, STIKES Mega Rezky Andi Harmoko Arifin, Manajemen, STIE Pelita Buana Makassar Abstract: Entrepreneur is a stratetegical economic change agent for the Indonesian people in reducing poverty. By seeing that the majority of Indonesia’s population is Muslim so it is very appropriate to implement an Islamicbased entrepreneurship system. Entrepreneur is a system in accordance with the teachings of Islam because it is highly recommended to seek riski or income. Islamic teachings view that work is a worship, so that entrepreneurs besides can lift income per capita, also can reduce poverty. In this library research emphasize the importance of entrepreneur applied in Islam because in view of Islam is aspect of life which is grouped into muamalah problem which closely related to relation between human with God which will be accounted later in akhirat. Business in the Qur’an is a human trade with God associated with spending his rescue to someone who can not afford. Successful behavior in Islam can not simply come, there are many values that need to be interpreted by Muslims as an entrepreneur. One of them, the orientation that becomes a good conception of self or others who become habit as way of life (way of life). Analysis of the success of an Islamic entrepreneur is to consider the variables of success and failure with internal and external factors based on Islamic teachings. Keywords: Entrepreneur, Poverty, Islamic Perspective The 3Rd International Conference On Accounting, Management, And EconomicsMakassar, 4-5 November 2018

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IC003020 THE EFFECT OF XBRL ADOPTION IN THE INVESTOR TRADE BEHAVIOR IN INDONESIA STOCK EXCHANGE Linda Arisanty Razak ¹, Grace T. Pontoh ², Haliah ², Muh. Yamin³ ¹Universitas Muhammadiyah Makassar, ²University Hasanuddin Makassar, STAIN BONE Abstract: This research aims to examine the impact of XBRL (Extensible Business Reporting Language) adoption on investor trading behavior on the Indonesia Stock Exchange which is reflected in the frequency of trading on the Indonesia Stock Exchange. By using a number of 34 issuing banks taken randomly from a number of 81 banking issuers listed on the Indonesia Stock Exchange in 2014 and 2016, and using one way ANOVA analysis methods, for t-tests, to see the impact of pre and post adoption of XBRL on trading frequencies shares, and also added control variables ROA, SIZE and dividend ratios to the impact of pre-adoption of XBRL. The results presented that at the time of XBRL’s post adoption, the stock trading frequency and control Variable ROA (Return on Assets) did not have significant increases any changes during the application of XBRL, this was due to the sample of financial report data taken at the time of the XBRL post, the 2016 financial data, while the implementation of XBRL only started in 2015, so the implementation of XBRL has not had an effective impact on investors, but control variable SIZE has significant increases changes during the XBRL post adoption, this implies the effectiveness of XBRL adoption, the increase in the investor’s turnover ratio in small firms is more pronounced and economically significant than that of large firms. Small companies respond from the existence of XBRL, this response occurs because of the additional convenience obtained to get information that is more transparent and relevant to the expected investment decision making. The DEVIDEN as control variable has significant increase change during the XBRL post adoption, this indicates that the investor’s response to XBRL will increase the frequency of their trading and result in the possibility of obtaining greater dividends. Keywords: XBRL (Extensible Business Reporting Language) adoption, Frequency of trade, Indonesia Stock Exchange

IC003021 THE INFLUENCE OF THE CREDIT CHANNELING AND UTILIZATION OF ASSETS AGAINST THE ADEQUACY OF CAPITAL AT PT.BANK BRANCH NORTH SUMATRA MEDAN ISKANDAR MUDA Novien Rialdy1, Laster Jujanwar Bancin2

Universitas Muhammadiyah Sumatera Utara, Fakultas Ekonomi dan Bisnis, Medan, Indonesia Jl. Kapten Mukhtar Basri No. 3 Telp. (061) 6624567 Medan 20238 [email protected]

Abstract: As for formulation problems in the research is any influence of utilization of active in credit channeling percial and simultanious zigarnts capital adequacy at PT. Bank of nort Sumatera Branch of iskandar Muda Medan. In the study used techniques of data collection studiesnamely documentation related to the problem or research data such as number of costumers credits, financial statements and others, while the data analysis technigues used multiple regression analysis method. Based on the results of the analysis can be conclude that test hypothesis with t test is known for assets value utilization variable t arithmetic 1,843 F table which means together the variable credit distribution and utilization of assets in this study have a significant effect on capital adequacy. In addition testing the coefficient of determination by using the summary model is known to the effect of the free variables (credit distribution and assets utilization) to the depende t variable (capital adequacy) is 0,499 (49,9%) white the remining 50,1% is influenced by other variables not examined in thes study. Keywords: credit disbursement, utilization of active and capital adequacy

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The 3Rd International Conference On Accounting, Management, And EconomicsMakassar, 4-5 November 2018

IC003022 ENTREPRENEURSHIP DEVELOPMENT THROUGH TOURISM VILLAGES IN THE PERSPECTIVE OF DEFENSE ECONOMIC (STUDY CASE: PENTING SARI, SLEMAN, YOGYAKARTA) Andhika Alfathanah Putra Pandu Pratama, S.E. Sy, (Cand) M.Han Graduate Student at Indonesia Defense University, majoring in Economic Defense. Dr. Supandi Halim, S.Sos, M.M. Secretary of Defense Economic Studies, Indonesia Defense University Sulistiyanto, S.E. , M.M. , M.Sc. , P.S.C. Dean of Faculty Defense Management, Indonesia Defense University Dony Setiawan, S.E., (Cand) M.Han Graduate Student at Indonesia Defense University, majoring in Economic Defense. Abstract : This article provides one of successful village, which able transformation from poor village to destination tourism. Entrepreneurship is the success key of Pentingsari Village as a tourism village. Pentingsari Village Tourism offering circumstances nature. Living in the village is rarely activity for people who live in the city. Atmosphere environment in Pentingsari Village is natural healing of overfullness activity in the city. Indirectly, entrepreneurship based on tourism village is connected with economic defense concept. Economic defense concept put society as the first defense basis. Society as a primary actor, in activity tourism village. This paper use a qualitative method, we are doing observation to Pentingsari Village Tourism, focus group discussion and deep interview with resident and also head of village. In the end of the day, the Indonesian government must contrive some regulations to provide all parties involved to maximize the potential of village in every region in Indonesian territority. Keywords : Entrepreneurship, Tourism, Economics Defense

IC003023 THE EFFECT OF DEBT TO EQUITY RATIO AND TOTAL ASSET TURNOVER ON RETURN ON EQUITY IN AUTOMOTIVE COMPANIES AND COMPONENTS IN INDONESIA Asrizal Efendy Nasution1, Linzzy Pratami Putri2, Shinta Dungga3 Management, University of Muhammadiyah Sumatera Utara, Medan, Indonesia1,2,3 [email protected], [email protected], [email protected] Abstract : This study aims to determine the effect of Debt to Equity Ratio and Total Asset Turnover partially and simultaneously on Return On Equity. The sample withdrawal used was purposive sampling so that a sample of 10 companies from Automotive companies and their components were listed on the IDX. Data analysis techniques from this study use multiple linear regression. The results of the study with statistical tests showed that partially and simultaneously DER had a significant effect on ROE and so did TATO had a significant effect on ROE. Keywords: Debt to Equity Ratio, Total Asset Turn Over, Return On Equity.

IC003024 THE ROLE OF SAFETY-SPECIFIC TRANSFORMATIONAL LEADERSHIP IN REDUCING NEAR MISS INCIDENTS, USING SAFETY CLIMATE AS A MEDIATOR Ahmad Shahrul Nizam Isha1, Muhammad Zeeshan Mirza2, Sundas Azeem3, Muhammad Zahid4 Management, University of Muhammadiyah Sumatera Utara, Medan, Indonesia1,2,3 [email protected], [email protected], [email protected] Abstract : This study aims to determine the effect of Debt to Equity Ratio and Total Asset Turnover partially and simultaneously on Return On Equity. The sample withdrawal used was purposive sampling so that a sample of 10 companies from Automotive companies and their components were listed on the IDX. Data analysis techniques from this study use multiple linear regression. The results of the study with statistical tests showed that partially and simultaneously DER had a significant effect on ROE and so did TATO had a significant effect on ROE. Keywords: Debt to Equity Ratio, Total Asset Turn Over, Return On Equity. The 3Rd International Conference On Accounting, Management, And EconomicsMakassar, 4-5 November 2018

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IC003026 DIRECT AND INDIRECT IMPACT GROWTH INTENTION ON SMALL BUSINESS GROWTH : CASE IN POULTRY LAYERS FARM BUSINESS Muhammad Sobarsyah (Economic And Management Department, Faculty Of Economics And Business, University Of Hasanuddin), Palmarudi Mappigau (Social Economics Department, Faculty Of Animal Science And Technology, University Of Hasanuddin), and Amiruddin (Economic And Management Department, Faculty Of Economics And Business, University Of Hasanuddin) Abstract: Purpose – This study aims to examine examine direct impact of entrepreneurial growth intention on growth of small poultry layer farms and its indirect impact trough mediating of social network and types of business strategies Design/methodology/approach – This study utilizes on questioner survey data from 150 small poultry layer farms in South Sulawesi Province, Indonesia. to run path model of independent variable (entrepreneurial growth intention), intervening variable (social network and types of business strategies), and dependent variable (growth of small poultry layer farms) Findings – The results suggest that direct impact of growth intention on farm growth were not strong. Further, the social network and type business strategies practice could be supporting and strengthening impact growth intention on farms growth Research limitations/implications – The key limitations of this study are the data obtained only one party (i.e. from the owners of farm) in social network. . It is important for future research to involve more than two parties (i.e. owners of farm and external actors) in social network to help minimise possibilities of sample biased. Practical implications – This finding have implications for policy settings by providing a means of focussing on reducing growth barriers in the poultry layer industry, and also giving poultry layer farming business consultation services for owners to manage the greater complexity that comes with growth Social Economic implications -This finding have implications for social economics objectives, such create income and employment, poverty alleviation, and provide a source of food high-quality protein Originality/value – A novel feature of the study is the incorporation of social network and types of business strategies and whether they have a larger contribution effect on impact growth intention on growth of small business in context of poultry layer faming business. Keywords : Small scale farms, poutry layer industry, social network, types of business strategies, entrepreneurial growth intention.

IC003027 MOSLEM ENTREPRENEUR BEHAVIOR AND ITS EFFECT ON KNOWLEDGE, NETWORK AND PERFORMANCE Wiwik Lestari*), Sri Lestari K, Djoko Budhi Setyawan, Achmad Saiful Ulum STIE Perbanas Surabaya Abstract: The research aim is study entrepreneurial behavior based on Islamic taught. Islam encourage learning and networking. The first taught of Alqur’an is “Iqra!” means read or learn! Entrepreneurs need to equip themselves with entrepreneurial knowledge and experience so called entrepreneurial literacy. Knowledge here including financial, innovation and development of process. Moslem also taught to widespread networking in order to gather “rizq” and prolong the life. This study is preliminary research which has high content on validity and reliability test. However, we try to find the relationship between religion, knowledge and networking and their effect to performance. Samples are Moslem entrepreneur from several region of East Java including Madura, Malang, Probolinggo, Banyuwangi, Blitar, Ponorogo and Gerbangkertasusila. By using partial least squared, we found that religion has direct and indirect effect on performance through knowledge and network.

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IC003028 THE EFFECT OF HUMAN CAPITAL ON THE ROLE OF THE BOARD OF COMMISSIONERS Makaryanawati [email protected] Abstract: This study aims to provide empirical evidence of the influence of human capital on the monitoring and the advising role of the board of commissioners. Monitoring of management behavior is needed because of the separation of authority between the shareholder and manager. One of the roles of monitoring is monitoring of financial statements presented by management. In addition to monitoring, the board of commissioners plays a role in providing strategic advice to formulate corporate strategies and policies. The population is manufacturing companies listing on the Indonesia stock exchange for the period 2008-2014. Sampling using purposive sampling method, and obtained 792 observations. Processing and analyzing data using the Partial Least Square. The findings of this study indicate that human capital influences the monitoring and the advising role of the board of commissioners. This proves that the human capital of the board of commissioners is indispensable in supporting the implementation of roles. The level of knowledge, experience and expertise of the board of commissioners that is adequate can reduce earning management, and increase profitable investment for the company. Thus, when a company chooses a board of commissioners it is necessary to consider human capital. Field: Human Capital, Monitoring Role, Advising Role

IC003029 DYNAMIC RELATIONSHIPS AMONG FOREIGN DIRECT INVESTMENT, EXCHANGE RATE AND STOCK MARKET INDEX Anggara Fitri Kartikasari, Rofikoh Rokhim Program Pascasarjana Ilmu Managemen, Universitas Indonesia Depok, Indonesia email: [email protected]; [email protected] Abstract: This paper aims to identify the dynamic relationship among FDI, exchange rates and stock market index. The research countries are Brazil, Russia, India, China, and South Africa (BRICS) by using a time series data for the period Q12003- Q42017. This study is focused on causality relationship and co-integration among FDI, stock market index and exchange rate. The present study finds that there are no variables in each country that has a bidirecional relationship. Unidirectional relations between FDI and exchange rates are found in Brazil and India, while exchange rate and FDI relationships are only in China. The unidirectional relationship between the FDI stock market index is found in Brazil, Russia, India, China. The unidirectional relationship between the exchange rate stock market index is found in India and China. In the results of the co-integration test to determine the existence of long-term relationships the three variables tested were found in all BRICS countries. Keywords: Granger Causality, co-integration, Johansen Test, foreign direct investment, exchange rates, stock market index, BRICS.

IC003030 CORPORATE GOVERNANCE AND OWNERSHIP STRUCTURE: IT’S IMPLICATION ON AGENCY COST (A STUDY IN INDONESIA MANUFACTURING COMPANY) Vanica Serly1, Yolandafitri Zulfia2 UniversitasNegeri Padang, Padang Indonesia, [email protected] 2 UniversitasNegeri Padang, Padang Indonesia, [email protected] 1

Abstract: This study examines how Good Corporate Governance and Ownership Structure are associated with the Agency Cost. Agency Cost is measured by the efficiency ratio or Asset Utilization Ratio. While Good Corporate Governance is measured with the size of board commissioner and independent commissioner. Ownership

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Structure uses managerial ownership and institutional ownership as its proxy. The sample of this study is 118 manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2011-2016. The result indicates that institutional ownership has positive and significant effect on agency cost. The finding of this study do not show any relationship among board of commissioners, independent commisioner and managerial ownership toward agency cost. Keywords: Agency Cost, Corporate Governance, Ownership Structure

IC003031 BRAND RELIGIOSITY IMAGE : A CONCEPTUAL REVIEW OF ISLAMIC MARKETING Munadi Idris1, Nuraeni Kadir2, La Ode Hidayat3, Nur Rahmah4 Islamic Institute of AL MAWAR Kolaka, 2University Hasanuddin Makassar, 3Health Institute of Mega Rezky Makassar, 4Islamic Institute of AL MAWAR Kolaka.

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Abstract: Islamic marketing has a different approach to know its identity. The approach to the concept of brand image has not been able to explore the identity of Islamic marketing. Some dimensions or indicators used in measuring brand image in Islamic marketing are not appropriate and need adjustment. This is because the concept of Islamic marketing is different from the concept of marketing in general. This paper aims to explain an approach that is more appropriate in the marketing of Islam termed Brand Religiosity Image and some of its dimensions. As for the limitations in this paper that the dimensions mentioned in this paper have not been empirically tested, besides that it is also possible that there are still other dimensions in accordance with the Brand Religiosity Image which are not contained in this paper. Keyword : Brand Religiosity Image, Islamic Marketing, Brand Image

IC003032 THE INFLUENCE OF ORGANIZATIONAL CULTURE AND ORGANIZATIONAL CITIZENHIP BEHAVIOR (OCB) ON THE PERFORMANCE OF HOTEL EMPLOYEES IN BATAM CITY WITH ORGANIZATIONAL COMMITMENT AS INTERVENING VARIABLES Wasiman Lecturer Putera Batam University Management Email: [email protected] Abstract: The purpose of this study was to determine the effect of organizational culture and organizational citizenship behavior (OCB) on the performance of hotel employees in Batam City with organizational commitment as an intervening variable. Respondents used in this study were employees of four-star hotels in Batam City with a total of 213 respondents. Data analysis method uses multiple linear data analysis and using SEM Amos program. The results of the study conclude that 1. Organizational culture has a significant effect on the performance of four-star hotel employees in Batam City, the better the organizational culture can provide a greater impact on improving the performance of four-star hotel employees in Batam City. 2. Organizational culture has a significant effect on the organizational commitment of four star hotels in Batam City, the better the organizational culture, the stronger the organizational commitment of employees. 3 OCB affects the organizational commitment of four star hotels in Batam City, the better the OCB behavior of employees, the stronger organizational commitment employee. 4 OCB affects the performance of employees of four-star hotels in Batam City, the better the behavior of OCB employees, the higher the performance. 5. Compelling organizational commitment to the performance of four-star hotel employees in Batam City, the better organizational commitment, the better the performance of four-star hotel employees in Batam City Keywords: Organizational Culture, OCB, Organizational Commitment and Employee Performance

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IC003033 DIFFERENCES OF AUDITORS ‘EQUIVALENT BEHAVIOR AND AUDIT QUALITY IN PROFESSIONAL ETHICS (STUDY ON THE ROLE OF INDIVIDUAL FACTORS: OLD EXPERIENCED EXPERIENCE, GENDER, TYPE OF ACCOUNTING PROFESSIONS) ST.Ramlah, STIE TRI Dharma Nusantara Ratna Ayu Damayanti, Universitas Hasanuddin Ishak, STIEM Bongaya Makassar Arzal Syah, Universitas Andi Djemma Palopo Muhammad Yamin, Institus Agama Islam Negeri Bone Abstract: The purpose of this study is to know empirically whether there are differences in ethical behavior and audit quality of individual factors ie ethical behavior between senior auditors and junior auditors, between male auditors with female auditors and between public accountants, accountants educators and government accountants. The problems in this study are Is there a significant difference in ethical behavior and audit quality between senior auditor and junior auditor? between a male auditor with a female auditor? between government accountants, accountants educators and government accountants ?. This research is a quantitative research in which the approach used in this study refers to comparative study with comparative hypothesis formulation between two independent samples, that is related to differences in ethical behavior and differences in audit quality from length of work, gender and profession. This study uses auditor respondents in Makassar City as much as 30 auditors. The results showed that ethical behavioral variables conclude on the experience aspect that there is no difference of ethical behavior between junior auditor and senior auditor, as seen from gender perspective there is no difference of ethical behavior between man and woman, and seen from accountant profession aspect, there is no difference ethical behavior between public accountants, accountants educators and government accountants. Similarly, the quality of audit variables in terms of experience shows that there is no difference in audit quality between junior and senior, from a gender perspective there is also no difference in audit quality between men and women, as well as seen from the aspect of the accounting profession there is also no difference in quality audits between public accountants, accountants educators and government accountants. Keywords: Auditor ethical behavior, audit quality, work experience, gender and accounting profession

IC003034 TANAH LIEK BATIK’S INDUSTRY IN WEST SUMATRA (A STUDY OF DEVELOPMENT PROBLEMS) Rose Rahmidani1, Armiati2, Dessi Susanti3 Unversitas Negeri Padang, Padang, Indonesia, (e-mail) [email protected] Unversitas Negeri Padang, Padang, Indonesia, (e-mail) [email protected] Unversitas Negeri Padang, Padang, Indonesia, (e-mail) [email protected] Abstract: This study aims to identify the problems faced by the Batik Tanah Liek industry in West Sumatra thus, based on this identification can be found a solution to solve the problem. The research method used is a qualitative method. The study was conducted in three locations, namely Dharmasraya District, South Coastal District and Padang City. Data collection done by observation, and in-depth interviews. Data analysis techniques were carried out using qualitative analysis. The results showed that the problems faced by the tanah liek batik industry in West Sumatra were: expensive product prices, lack of promotion and marketing, difficulty obtaining additional capital, less strategic business locations, sources of raw materials from outside the island, difficulty in getting competent employees, support from the local government has not been maximized, business management has not been good, the marketing area is still limited, and quality is still inferior compared to batik from Java. Based on the description of the problems faced by batik tanah liek creative industry in West Sumatra, the alternative form or solution that can be done is; providing business capital assistance, providing training in promotion and marketing techniques, providing financial report writing training, providing trademark and copyright management training, providing business management training, providing production training for workers, and promoting batik tanah liek to all West Sumatran and outsiders West Sumatra. Keywords: creative industry, tanah liek batik, problems

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IC003035 FRAMING EFFECT AND LOCUS OF CONTROL ON COMMITMENT ESCALATION IN INVESTMENT DECISIONS Linda Arisanty Razak University of Muhammadiyah Makassar , Indonesia ([email protected]) Haliah, Hamid Habbe, Mediaty, Arifuddin University of Hasanuddin , Indonesia Abstract: In this research aims to examine whether framing and locus of control affect the escalation of commitment in making investment decisions. This research is a type of experimental study with a factorial 2x2 between subject design with a sample of 84 Student Participants at the University of Muhammadiyah Makassar. Test Analysis in this study uses Two Way ANOVA. The results of this study prove that framing affects the escalation of commitment in decision making. This means that managers tend to escalate commitments when the information in the frame with negative framing and tend not to continue the escalation of commitment when the information is framed with positive framing. Locus of control variables have no effect on the escalation of commitment in decision making. Individuals only give attention to the outcome distribution made by the company, that is, it is fair to be perceived in accordance with the sacrifices incurred by individuals. This will affect the level of escalation of commitments held by individuals towards the company. Keywords: framing, locus of control, escalation of commitment

IC003036 LINKING HUMAN RESOURCE MANAGEMENT PRACTICES TO ORGANISATIONAL PERFORMANCE IN NIGERIA EDUCATION SECTOR Malam Salihu Sabiu1, Kabiru Maitama Kura2, Andi Reni3 Dept of Public Administration, Umaru Ali Shinkafi Polytechnic, Sokoto, Nigeria 2 UTB School of Business, Universiti Teknologi Brunei, Brunei Darussalam 3 Department of Management, Universitas Hasanuddin, Makassar, South Sulawesi, Indonesia 1,

Abstract: This study is aimed at examining the relationship between human resource management practices and organisational performance. Training and development and compensation practices were mainly incorporated in our research model. A sample of 181 Education Ministry, boards, parastatals and agencies in seven states of North-Western Nigeria was drawn using stratified proportionate sampling technique. We employed partial least squares path modeling to test our hypothesized model. As expected, we found that training and development had a significant and positive relationship with organisational performance. In the same vein, compensation system was found to be significantly related to organizational performance. Consequently, policy makers, managers and administrators in educational sector are encouraged to provide adequate training to its employees as well as appropriate compensation system need to be able to put in place to promote high employee performance and in return achieve organizational performance.” Key words: training & development, compensation system, organizational performance, Nigeria

IC003037 PERFORMANCE ENHANCEMENT STRATEGY THROUGH BUSINESS ENVIRONMENT, PRODUCT INNOVATION AND COMPETITIVE ADVANTAGES Maat Pono1, Muh. Asdar2, Andi Ren3 , Erlina Pakki4, and Meutia AS5 Faculty of Economics and Business Hasanuddin University, Indonesia 5) Faculty of Economics, University of West Sulawesi, Indonesia

1,2,3,4)

Abstract: This research tries to examine the influence of business environment, product innovation and competitive advantage on SME performance. The type of research is survey. The population in this study is the overall SMEs in South Sulawesi. The sampling technique is simple random sampling with the number of respondents is 300 respondents Statistical technique used is Path Analysis The result of research indicates that: (1) there is positive influence of business environment to product innovation, (2) there is positive influence of business environment to competitive advantage, (3) there is positive effect of product innovation on SME

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performance, (4) there is a positive influence of competitive advantage on SME performance. The practical implication is that it should continue to improve its business orientation by making clearer vision and business goals by developing longer-term and clearer business plans. Keywords: business environment, product innovation, competitive advantage, performance

IC003038 VILLAGE DEVELOPMENT PLANNING DISCUSSION IN INDONESIA: IS IT WORKING? 1,2

Syarifuddin1, Ratna Ayu Damayanti2 FEB Universitas Hasanuddin, Makassar, Indonesia

Abstract: The purpose of this study is to describe the problems in village musrembang which is a planning model implemented by the Indonesian government at village level. This research is important to determine whether musrembang is effective to encourage community participation in the planning process of developing their villages. This study uses phenomenology as a method to capture planning problems in the village government (musrembang). This method will be operated to reveal, who dominates the discourse in organized musrembang? The findings of this study indicate that the people have limited involvement in musrembang. Musrembang is only a ceremonial process that is pseudo participatory, musrembang that the government carry out does not work effectively to encourage public participation in planning village development. Keyword: village, Indonesia, musrembang, planning, participatory, community.

IC003039 EFFECTIVENESS OF THE BOARD OF COMMISSIONERS ROLE: REVIEW OF RESOURCES DEPENDENCE THEORY Makaryanawati1* 1*Universitas Negeri Malang, [email protected] Sriyani Mentari** Universitas Negeri Malang, [email protected] Fatmawati Zahroh* * Universitas Negeri Malang, [email protected] Ria Zulkha Ermayda* * Universitas Negeri Malang, [email protected] Abstract: One of the roles of the board of directors is to provide advice on policies and strategies to management. This advice requires intellectual ability inherent in the board of commissioners, one of them is social capital. The study aims to determine the effect of social capital on the role of giving advice and counseling, as well as its impact on company performance. The population used is companies listed on the Indonesia Stock Exchange for the period 2008-2015. Based on purposive sampling, 150 observations are obtained. The hypothesis is tested using path analysis. This study provides evidence that social capital influences the role of advising, the role of advising influences the company performance; social capital does not directly affect the company’s performance; and the role of advising mediates the influence of social capital on company performance. The results of this study indicate that the role of advising is needed in improving the company. Field Research: Social Capital, Advising Role, Corporate Performance

IC003040 EFFECT OF COMMUNICATION AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE IN MEDAN TIMUR PRATAMA TAX SERVICE OFFICE Rahmad Bahagia1, Linzzy Pratami Putri2, Muhammad Thamrin Hidayat3 Management, University of Muhammadiyah Sumatera Utara, Medan, Indonesia1,2,3 [email protected], [email protected], [email protected] Abstract: This study aims to determine how much influence the communication on employee performance, the influence of work motivation on employee performance and the influence of communication and work motivation on the performance of employees at the Pratama Tax Office (KPP) in East Medan. This research approach uses an associative approach. The population of this research is 81 employees. The data collection technique uses a list of statements (Questioners) and interviews. While the data analysis techniques used are validity test, reliability test, classic assumption test, multiple regression analysis, t test, f test, and determination. Based on the results of the study it was found that partially the communication had a significant effect on the

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performance of employees at the East Medan Primary Tax Service Office, which was shown by the results of the t test of 2,271 with a significance value of 0,026, where the value of tig was smaller than a = 0,05. Furthermore, work motivation has a significant effect on the performance of employees at the East Medan Primary Tax Service Office, which is shown by the results of the t test of 3.469 with a significance value of 0.001 where the value of tig is smaller than a = 0.05. Meanwhile, simultaneous communication and work motivation have a significant effect on employee performance with the value of 11.683> ft. 2.72 with a significant value of 0.000. The R-square value obtained is 0.231 or 23.1% which means that employee performance can be explained by the independent variables in the regression equation, or it can be said that the contribution of communication and work motivation to employee performance is 23.1%, the remaining 79.9 is influenced by variables others that were not examined in this study. Keywords: Communication, Work Motivation and Employee Performance

IC003041 THE COMPANY EFFICIENCY INCREASING STRATEGY IN MAKASSAR CONTRACT TERMINAL USING QUANTITATIVE STRATEGIC PLANNING MATRIX Siti Haerani1, Muhammad Yunus Amar2, Muhammad Iskandar3, Sugeng S. Aji4 1,2,3 Economic and Business Management Faculty, Hasanuddin University 4 Indonesia Economics College, Makassar *E-mail: [email protected] Abstract: Company Efficiency Improvement Strategy At Makassar Container Terminal. The company’s operational strategy related to the supply of goods and services will be much better if through coordination and communication so that the operational activities of the company run efficiently and effectively. This study aims to identify internal and external environmental factors that affect the level of fuel consumption and determine business strategy at Makassar Container Terminal. This study is a type of qualitative research on the strategy that identifies and develops operational efficiency strategies. The decision of managerial strategy in this research covers the result of QSPM which is determined based on the analysis of the internal and external environment of the company. The result of the research shows that the internal environment factors that influence the efficiency of energy consumption in Makassar Container Terminal are efficiency service orientation and effectiveness, modern facilities and equipment, international standard services, professional SMDs, and dock facilities support. A business strategy that can be used to improve the fuel efficiency of Makassar Petikemas Terminal is to convert fuel oil to Gas Fuel. It can be supported with supporting infrastructure such as converter kits for each company vehicle Keywords: QSPM, Efficiency Strategy, Business Strategy

IC003042 MEDIATING EFFECT OF SOCIAL MEDIA ON THE CONSUMER BUYING BEHAVIOUR OF COSMETIC PRODUCTS Kabiru Jinjiri Ringim UTB School of Business, Universiti Teknologi Brunei Negara Brunei Darussalam [email protected]; [email protected] Mobile: +6738323566 1

2 Andi RENI Department of Economics, Faculty of Economics and Business Hasanuddin University, Makassar, Indonesia [email protected]; [email protected]

Abstract: Social media are increasingly influencing and changing the way consumers behave, and how they make the decision to buy the cosmetics online via Facebook, Instagram, WhatsApp, and telegrams. The importance of cosmetics has increased, as many people want to stay young and look attractive. Therefore the purpose of this study was to investigate the mediating effect of social media on the consumer behaviour and intention to purchase the cosmetic product in Brunei Darussalam based on Theory of planned behaviour (TPB). Consumer

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behaviour is determined by the individual’s intention to perform the behaviour, intention is determined by attitudes toward the behaviour, which are informed by beliefs needed to engage in the behaviour; subjective norm, the social pressures to perform or not to perform the behaviour and perceived behavioural control refers to people’s perceptions of their ability to perform a given behaviour. The study adopted a descriptive research design in form of cross-sectional and survey in nature. A sample size of one hundred and eighty-seven (187) respondents drawn from Brunei Muara district of Brunei Darussalam. Stratified random sampling was used as all the respondents were drawn from different levels or strata within the district. Structured questionnaires were used for data collection with help of Personal Research Assistant as they were easy to administer and cheap in terms of cost and time by hand delivery. Data was collected and analyzed by use of Structural Equation Modelling - Smart Partial Least Square SEM – PLS. The reliability, content validity, discriminant validity and convergent validity are determined from the measurement model while structural model assessment, was done to test the significance of path coefficients for hypothesis testing of direct and indirect relationships. The results of the findings revealed that there is a strong significant positive impact on attitude, subjective norm and perceived behavioural control on consumer intention/buying behaviour to purchase cosmetic products. Also, the social media has a significant positive mediating effect on consumer behaviour and intention to purchase the cosmetic product in Brunei Darussalam. The conclusion of the findings was that the cosmetic products quality, price, friends, and acquaintances are important factors that will change the consumer behavior unexpectedly. Based on the findings, the results stated that the consumer buying behaviour on cosmetic products through social media can be predicted by attitude, subjective norm and perceived behavioural control. The study made a recommendation and suggestion for future research. Keywords: Consumer Behaviour, Intention to purchase, Theory of Planned Behaviour, Social Media, Cosmetic Product, Brunei Darussalam FIELD: MANAGEMENT

IC003043 THE EFFECT OF REPORTING CHANNEL AND MORAL REASONING FOR INTEREST TO REPORT THE FRAUD IN PROCUREMENT PROCESSES IN THE GOVERNMENT SECTOR Nayang Helmayunita(1), Dian Fitria Handayani(2), Abel Tasman(3) Department of Accounting, Universitas Negeri Padang, Padang, Indonesia, [email protected] 2 Department of Accounting, Universitas Negeri Padang, Padang, Indonesia, [email protected] 3 Department of Accounting, Universitas Negeri Padang, Padang, Indonesia, [email protected] 1

Abstract: This study aims to examine the effect of the reporting channel and the level of moral reasoning on interest in reporting fraud that occurs in the procurement of goods / services in the government sector. In this study proposed the hypothesis that the interest to report fraud will be higher with the use of anonymous reporting channels as compared to using a non-anonymous reporting channels. In addition, people with high levels of moral reasoning will be more interested in reporting fraudulent actions than those who have low levels of moral reasoning. The study design was a laboratory experiment 2 x 2, with students accounting at Universitas Negeri Padang who has been at 5 and 7 semesters as employees of government agencies involved in the process of government procurement. Each subject is presented with one of two case versions available randomly. The statistical method used to test the hypothesis is two-way ANOVA. This study provides results that through an anonymous reporting channel, interest of employees to report any acts of fraud in the government procurement process will be higher than through non-anonymous reporting channels. Interest in reporting fraud in the government procurement process will be higher in individuals / employees who have higher levels of moral reasoning than individual employees with low levels of moral reasoning. When the available reporting channels are non-anonymous, individuals with a high level of moral reasoning will be more inclined to report fraudulent acts that occurred compared with individuals with low levels of moral reasoning. Keywords : Reporting Channels, Moral Reasoning, Interest to report the fraud

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IC003044 RELATIONSHIP BETWEEN FUNDAMENTAL SIGNALS AND CASH FLOWS INFORMATION ON STOCK RETURN AFTER THE CONVERGENCE OF IFRS Ramlya, Ismail Rasulonga, Buyung Romadhonia, Diah Ayu Gustiningsihb, Alamsjaha, St. Ramlahb (Muhammadiyah University of Makassar) a (STIE Tri Darma Nusantara) b Abstract: This study aims to find alternative information non-earnings (earnings) after IFRS convention in investing by testing (1) the relationship of fundamental signals (account receivable, inventory, gross margin, sales and administrative experience, effective tax rate, labor force and capital expenditure) on stock returns; and (2) information on cash flow components (operating cash flows, investing cash flows and financing cash flows) on stock returns. This research was conducted on the Indonesia Stock Exchange (IDX) using secondary data. Sampling was carried out purposively and resulted in 175 observational data in 2012-2016. Data were analyzed using multiple linear analysis methods. The results showed (1) fundamental signals such as account receivable, sales and administrative expenses and capital expenditure had a significant effect on stock returns, while fundamental signals such as inventory, gross margin, effective tax rate, labor force showed insignificant results; and (2) information on cash flow components such as operating cash flows, investing cash flows and financing cash flows also provide insignificant results. Based on the results of these studies it can be concluded that fundamental signals such as account account receivable, sales and administrative expenses and capital expenditure can be used as alternative information in investing after IFRS convergence. Keywords: Fundamental Signals, Information on Cash Flow Components, Stock Returns

IC003045 THE INFLUENCE OF WEBSITE SERVICE QUALITY TOWARDS CONSUMER SATISFACTION BY USING WEBQUAL 4.0 METHOD: STUDY ON GRAB USERS IN BANDUNG Febri Hikmah Haryanti 1. Retno Setyorini 2 Faculty Communication and Business, Telkom University, Bandung-Indonesia. 1 [email protected], [email protected]

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Abstract: This research is motivated by rapid technological developments to create business opportunities through technology increasingly. The website becomes important as platforms deliver information to users in a wide range of information about a company (company profile) until the customer service. One current trend is a provider of transportation services online. Grab as one based transportation services provider online service accessible websites for consumers to support services offered to costumers. This study aims to determine the quality of the website Grab customer satisfaction. Based on the type of research, including research into the types of causality research. Sampling technique in this study is using purposive sampling technique and the number of samples in this study as many as 100 respondents to the people who live in Bandung and ever used website Grab. Keywords: Service Quality, Consumer Satisfaction, Website Grab.

IC003046 MEASURING ASEAN RICE NON-TARIFF MEASURES (NTMS) AND ITS IMPACT ON INDONESIAN FOOD (RICE) SECURITY Iwan Hermawan University of Indonesia, Pascasarjana Building Floor #2, Jl. Prof. Dr. Sumitro Djojohadikusumo, Depok, West Java, Indonesia 16424, email: [email protected] Abstract: In this research, we calculated ASEAN rice non-tariff measures (NTMs) and its impact on Indonesian food (rice) security. To assess whether NTMs facilitate or impede rice trade across countries in ASEAN region, Gravity Model was applied with Pseudo Poisson Maximum Likelihood (PPML) method. It allowed calculating

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implied ad valorem equivalents of NTMs. The data was sourced from World Bank, Comtrade, World Integrated Trade Solution (WITS), Centre d’Études Prospectives et d’Informations Internationales (CEPII), and so on. The Gravity Model also used panel data type with time series year 2013-2015 and cross section 16 country/region. Rice type in this research based on HS Code 100630. Second approach, we linked and used Gravity Model result into Global Trade Analysis Project (GTAP) Model, to examine the impact of ASEAN rice NTMs on Indonesian food security. A standard GTAP Model was aggregated by 19 sectors and 16 countries/regions. The results showed that (a) Brunei Darussalam, Thailand, and Cambodia have the highest rice NTMs based on estimation of tariff equivalent calculation and (b) imposing ASEAN rice NTM lead to negative effects on Indonesian food security. Even though rice NTMs would improve rice availability, especially in rice production, but negatively on its utility and accessibility. There was trade-off between NTMs and trade liberalization policy, and the government should be wise and careful to impose rice NTMs as temporary policy. Keywords: NTMs, rice trade, ASEAN, Gravity Model, GTAP Model

IC003047 THE INFLUENCE OF LEADER’S ISLAMIC WORK ETHIC ON  EMPLOYEE PERFORMANCE AND ORGANIZATIONAL COMMITMENT Wardhani Hakim 1, Siti Haerani 2 , Haeriah Hakim3.  Asriani Ansar 4  Faculty of Economics and Business, Hasanuddin University, Indonesia 4 Student of Economic and Business Faculty, Hasanuddin University, Indonesia 1 (email: [email protected] ), 2 (email: [email protected]), 3 (email: [email protected]) 4 (email: [email protected]) 1,2,3

Abstract: This study aims to determine the influence of ethical work Islami leader against employee performance and organizational commitment at ‘The Ministry of Religious Affairs’ Bantaeng District.  Research data were obtained from questionnaires, literature studies, and interviews according to the objectives of the study.  The sample size is 66 employees of ‘the Ministry of Religious Affairs’ Bantaeng District.  By using simple linear analysis method, the research result stated that there is a significant correlation between leader’s Islamic work ethic to employee performance and organizational commitment. Islamic work ethic is the most influential factor to employee performance. Keywords: Leader’s Islamic work Ethic, performance organizational commitment

IC003048 EVENT STUDY : MARKET OVERREACTION BEFORE AND AFTER ASIAN GAMES 2018 Riza Praditha STIE Tri Dharma Nusantara Makassar [email protected]/+6285242991095 Haliah Imran*, Abd Hamid Habbe*, Yohanis Rura* *Universitas Hasanuddin Abstract: This study aims to see the impact of the implementation of Asian games 2018 event towards stock price movement. This study tested the occurrence of market reaction before and after the implementation of Asian games 2018 event. This study is an event study using explanatory methodology with quantitative approach. The population that is used in this study is companies that are listed on Indonesia Stock Exchange. Samples that are used in this study are 45 companies indexed by LQ45. Data sources that are used are from Indonesia Stock Exchange which is IDX Composite and Closing price one week before and one week after Asian Games 2018. Hypothesis is tested using Paired Sample T-Test to see the difference of abnormal return before and after Asian games 2018 for both winner stock portfolio and loser stock portfolio. The result of this study shows that market overreaction does not occur. Loser stock portfolio does not sustain price reversal to turn into winner stock portfolio and vice versa. This indicates that there is no anomaly occurs in efficient market over the event, winner stock remains to be winner stock and loser stock remains to be loser stock. Keywords: Market Overreaction, Price Reversal, Winner-Loser Portofolio, Asian Games 2018. The 3Rd International Conference On Accounting, Management, And EconomicsMakassar, 4-5 November 2018

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IC003049 TAX AVOIDANCE DYNAMICS ACROSS FIRM’S LIFE CYCLE Yenni Mangoting1, Monica Valencia Nugroho2 , Avelia Yanuar3, 1 Accounting Departement, Petra Christian University, Siwalankerto 121-131, Siwalankerto, Wonocolo Surabaya, 60236, Indonesia Email: [email protected] 2 Accounting Departement, Petra Christian University, Siwalankerto 121-131, Siwalankerto, Wonocolo Surabaya, 60236, Indonesia Email: [email protected] 3 Accounting Departement, Petra Christian University, Siwalankerto 121-131, Siwalankerto, Wonocolo Surabaya, 60236, Indonesia Email: [email protected] Abstract: The purpose of this study is to examine the association between the stages in a firm’s life cycle on tax avoidance strategies. This research uses cash flow pattern as a proxy to identify firm’s life cycle and divide it into four phases of life cycle. We find that tax avoidance is significantly positively associated with the introduction and decline phase and not significantly negatively related with the growth and mature phase Keywords : firm’s life cycle, tax avoidance, cash flow pattern, resource based theory, effective tax rate.

IC003050 DETERMINANTS OF ISLAMIC BANKING STABILITY IN INDONESIA Lasty Agustuty D (STIE Tri Dharma Nusantara) [email protected] Abdul Rakhman Laba, Muhammad Ali, Muhammad Soebarsah (Universitas Hasanuddin) Abstract: This paper investigates the main determinants of banking stability in Indonesia. Totaling 11 Islamic commercial banks in Indonesia covering the period between 2013 until 2017. The measure of banking stability is Z-score, thereby allowing analysis of banking stability determinants from three complementary perspectives: competition, bank size, and capital buffer. The method to explain this study is regression. The findings indicate that competition, bank size and capital buffer improve the stability significantly when the level of them increases. The results highlight the importance of institutional quality for banking stability in Indonesia. Banking supervisors in Indonesia countries should consider the role of financial structure and institutional quality for banking stability. Keywords: Bank Stability, Competition, Bank Size, Capital Buffere.

IC003051 PERCEPTION OF COERCIVE AND LEGITIMATE POWER OF TAX AUTHORIZATION BETWEEN GENERATIONS: INDONESIA CASES Elisa Tjondro 1, Joscelind Setiabudi 1, Alexandro Christian Joyo 1 1 Dept. of Accounting, Petra Christian University, T Building 3rd floor, Siwalankerto St. 121-131 Surabaya, 60236, Indonesia E-mail: [email protected] Abstract: This study is the first research to examine the perception of the legitimate and coercive power of tax authorization between three generations, namely Baby Boomers, X, and Millennials. Generations that live in three different periods have different perspectives. The events that occurred during this period influenced the perception between generations. Methods of data collection use a survey with a sample of 120 taxpayers from different business and professions in several major cities in Indonesia (Jakarta, Surabaya, Bandung, Semarang, and Denpasar). This study uses a quota sampling technique which is held in 2018. The statistical tool used is

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ANOVA with SPSS program. This model also includes control variables: gender, type of occupation, and method of calculating income tax to reduce bias caused by the influence of control variables. The test results show that there are differences in the perception of coercive and legitimate power between Baby Boomers and Millennials. The differences perceptions also find between Baby Boomers and X generations. However, there is no difference in perceptions of coercive and legitimate power between X and Millennials. The study also found differences in perceptions of vertical equity, horizontal equity, and exchange equity between the generations. Keywords: Generational group; coercive power; legitimate power; vertical equity; horizontal equity; exchange equity.

IC003052 THE EFFECT OF THE BOARD OF COMMISSIONERS AND AUDIT COMMITTEES EFFECTIVENESS ON INTERNET FINANCIAL REPORTING ROBERT JAO1 Atma Jaya Makassar University [email protected] DJABIR HAMZAH, ABDUL RAKHMAN LABA, MEDIATY Hasanuddin University Abstract: The aims of this study was to investigate the effect of board of commissioners and audit committees effectiveness on internet financial reporting. This study used samples from financial company listed in Indonesia Stock Exchange with a purposive sampling techique. The research data was collected from company’s website and annual report in 2017. The method of data analysis was multiple linear regressions. The results of this study indicated that board of commissioners effectiveness had no significant effect on internet financial reporting whereas audit commite effectiveness had positive and significance influence on internet financial reporting. Keywords: Internet Financial Reporting, Board of Commissioners Effectiveness, Audit Committees Effectiveness Field of Research: Capital Market

IC003053 HIGH COMMITMENT HR PRACTICES IN HOTEL INDUSTRY I Wayan Gede Suharta Dewantara1, Siti Haerani2, Nurdjanah Hamid3 1. Vale Indonesia. Email: [email protected] 2. Faculty of Economic & Business, Hasanuddin University, Makassar, Indonesia 3. Faculty of Economic & Business, Hasanuddin University, Makassar, Indonesia Abstract: This research has the aim to uncover human resource practices in the hospitality industry. This research hopes to support and build insights and theories about the practice of Human Resources. This qualitative research begins with a literature study on HR practices, which will be confirmed through a series of interviews with Human Resources practitioners to get key information, deepening, and important findings. The research found several HR practices which are implemented equally between Managers and Staffs such as the job designs, training and development. The research also found that specific distinctions applies to Manager role in accordance to the Decision Making and Goal setting. Other relevance HR activities were revealed from the study that can be referred by HR practitioners such as family and staff gathering, implementation of KPI and Balanced Scorecard, also the utilization of Employee Engagement Index and Survey. The research was conducted in the hospitality services industry in South Sulawesi & Bali which can be used as a reference for research into HR practices or research in the next hospitality field. This research can be used as a reference for policy makers or HR practitioners to understand standard practices or choose best practices that can be applied to the development of this field in the future. This study provides new value in the identification of HR practices that are applied to employees and leaders / managers. Keyword: High Commitment Work Systems, Human Resources, Hotel The 3Rd International Conference On Accounting, Management, And EconomicsMakassar, 4-5 November 2018

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IC003054 DETERMINANTS OF BANKING EFFICIENCY AND ITS IMPACT ON BANKING COMPETITIVE ADVANTAGE Andi Ruslan Institut Agama Islam Negeri (IAIN) Bone, email: [email protected] Prof. Dr. Cepi Pahlevi, SE., M.Si1, Prof. Dr. Syamsu Alam, SE., M.Si2, Dr. Mursalim Nohong, SE., M.Si3, 1,2,3 Universitas Hasanuddin Abstract: This paper aims to identify the level of competition and the level of banking efficiency and develop a conceptual framework to examine the effect of the level of banking competition, the characteristics of banks on efficiency and competitive advantage of banking. To discuss the topic studied in this paper, the Literature Review method is used. The steps in creating a literature review are described as follows: First, determine the sources for the review literature material that is in accordance with the topic of this paper. Secondly, evaluating the contents contained in the sources of the literature study that was determined. Third, make a summary of the contents of the literature study resources. And fourth, explore new thoughts and ideas on topics that are subject to study to determine the positioning of the concept as the material for subsequent research. This finding shows that the level of competition, characteristics of banks influence in increasing competitive advantage through efficiency in the banking sector. Keywords: Bank Competition, Bank Characteristic, Bank Efficiency, competitive advantage Field of Research: Banking

IC003055 LEADERSHIP STYLE AND ORGANIZATIONAL CULTURE: THE INFLUENCE ON EMPLOYEE PERFORMANCE Asmawiyah1 Stie Tri Dharma Nusantara Makassar Fitriany STIE Nobel Indonesia Makassar Nurhidayati Islamiah Stie Tri Dharma Nusantara Makassar Sumarsih Universitas Sulawesi Barat Wisda Zulaeha Suwardi Stie Tri Dharma Nusantara Makassar Literature suggests that by developing leadership style and organizational culture, firm can achieve affective business performance. This paper helps to fill this gap in the literatur using the association between the leadership style, organizational culture and employees performance using the data collected. The aim of this study is to found out influence the leadership style and the organizational culture toward employee performance. As for this study using a quantitative approach. The sample of this study was 75 employees. The sampling technique uses saturated sampling. Data collection was done by questionnaire with Likert scale measurement. Research instruments using validity and reliability tests. The multiple linear regression analysis test and the hypothesis used t test. The result of this study that leadership style and organizational culture have a positive and significant impact on employee performance and the dominant variabels that influence employee performance is leadership style. Keywords: Leadership style, Organizational Culture, Employees Performance

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IC003056 IMPLEMENTATION OF E – BUDGETING AS AN EFFORT OF THE ENHANCEMENT OF TRANSPARENCY AND ACCOUNTABILITY IN THE GOVERNMENT OF BINJAI CITY IN NORTH SUMATRA Anggi Pratama Nasution, Atika University of Pembangunan Panca Budi Medan Abstract: This research is intended to the Government at Binjai City of North Sumatra. Application of e-governance at regional work unit (SKPD) aims to strive the improvement of work performance based on several principles on good corporate governance (GCG) such as transparency and accountability on the government of Binjai City. Furthermore, this test is done by taking data to use questioners for all regional work (SKPD) in Binjai City. There are 52 people as budget user or author then the data is processed using some descriptive analysis methods. The result of research stated that even though the relation e budgeting is low with the accountability and transparency but the level of achievement of the use e-bugdeting has been reached well in attempting to increase the function of transparency and accountability so it is concluded that the role of system e-budgeting in increasing value of transparency and accountability on the government of Binjai City has been achieved. Keyword : Transparancy, Accountability and E-Budgeting

IC003057 ADOPTION OF THE THEORY OF PLANNED BEHAVIOR DEVELOPMENT MODEL IN THE MARKETING OF SMALL AND MEDIUM ENTERPRISES THROUGH E-COMMERCE Junianto Tjahjo Darsono1), Erni Susana2), EkoYuni Prihantono3) Faculty of Economics and Business, University of Merdeka Malang, Indonesia 1) Email: [email protected]

1),2),3)

Abstract: Theory of Planned Behavior (Ajzen, 1991) has emerged as one of the most influential and popular conceptual frameworks for studying human action. Human behavior is guided by three types of considerations, namely: attitudes toward behavior, subjective norms, behavioral control and the formation of intentions. Spiritual intelligence is the ability of the soul that is owned by a person to establish himself as a whole which is related to awareness and willingness to face challenges (Zohar at al., 2001). Spiritual intelligence affects intentions (Hage et al., 2015). Someone who has high spiritual intelligence will influence behavior in every decision making (Sina et al., 2012). The objectives of this study are: (1) Analyze the influence of attitudes, subjective norms, behavioral control, and spiritual intelligence on intentions in marketing through e-commerce by SMEs; (2) Analyzing the influence of behavioral control and spiritual intelligence on behavior in marketing through e-commerce by SMEs; (3) Analyzing the influence of behavioral control, and spiritual intelligence on behavior and intentions as mediation in marketing through e-commerce by SMEs. Based on data at the Malang City Office of Cooperatives and SMEs, a total of 2,764 SMEs were assisted. The sample size in this study uses the formula of the number of indicators multiplied (5-10) = 18x7 = 126. While the sampling technique is Simple Random Sampling. Data analysis techniques using PLS (Partial Least Square) modeling resulted in the development of the Theory of Planned Behavior model in marketing through e-commerce by SMEs. The results of this study are attitudes, subjective norms, behavioral control, and spiritual intelligence affecting intentions. Behavioral control, spiritual intelligence, and intentions influence behavior. Behavioral control and spiritual intelligence affect the behavior of SMEs in marketing through e-commerce by SMEs in Malang City and the intention to mediate. Keywords: attitude, subjective norms, behavioral control, spiritual intelligence, intention, behavior, marketing, e-commerce, SMEs.

The 3Rd International Conference On Accounting, Management, And EconomicsMakassar, 4-5 November 2018

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IC003058 WOMEN AND WHISTLE-BLOWING: GENDER IN REPORTING CHANNEL AND MORAL REASONING TO REPORT THE FRAUD IN PROCUREMENT PROCESSES IN THE GOVERNMENT SECTOR (1), (2)

Dian Fitria Handayani(1), Nayang Helmayunita(2) Departement Accounting, Economic Faculty, Universitas Negeri Padang

Abstract: This study aims to examine the effect of gender in reporting fraud in procurement of goods in governance sector. The study employs a 2 x 2- between-subject experimental design with the participant of bachelor degree of Accounting Student Faculty of Economics, Universitas Negeri Padang. Hypothesis testing used Two-way Anova. The Result show that there are no differences between man and women to report the fraud in procurement. In other hand, result show that women in non anonymous condition tend to report fraud compared anonymous condition, and result also show that there are differences between reporting channel and moral reasoning in report fraud. This study also not able to prove that women who have high moral reasoning will report fraud in non anonymous conditions Keyword: Gender, Reporting Channel, Moral Reasoning and Reporting Intention.

IC003059 NON-FINANCIAL MEASURES, JOB SATISFACTION AND JOB PERFORMANCE: THE EFFECT OF TRUST IN SUPERIOR AND COMMITMENT TO ORGANISATION Utami Puji Lestari1, Lanita Winata2 and Yusep Friya Purwa Setya1 1 State Polytechnic of Jakarta 2 Griffith Business School, Griffith University, Australia 1 [email protected] Abstract: The objectives of this study are, first, to investigate if the use of non-financial measures is related to some employee performances, such as job satisfaction, job performance and commitment to organisation. In addition, this study also examines if the use of non-financial performance measures are affecting employees’ job satisfaction and job performance through employees’ trust in superior and their commitment to organisation. The data were collected from senior and supervisor auditors of Indonesian accounting firms located in Jakarta, Bogor, Depok, Tangerang, Banten and Serang. The 49 data were analysed by using PLS-SEM with SmartPLS Software. The results indicate that the use of non-financial measures as the company’s employee performance evaluation affect employee job satisfaction and job performance indirectly through higher trust in superior and commitment to organisation. Keywords: Performance, measures, job, satisfaction, trust, commitment

IC003060 COST BENEFIT ANALYSIS OF SUBMARINE HIGH VOLTAGE TRANSMISSION OF KEPULAUAN SELAYAR POWER SYSTEM Astuty, Nur Rahmah Universitas Patria Artha Abstract: The Selayar Islands are regencies in South Sulawesi that have an isolated electrical system. To meet the electricity needs of Selayar Islands, PLN operates a diesel power plant. Electrical energy in PLTD and PLTMG is generated using fossil fuels which produce large emission gases and hazardous liquid waste. Presidential Regulation No.5 of 2006 sets out policies for efficiency in energy use and energy diversification or energy mix. The policy of reducing the use of fuel oil, besides using renewable energy. The type of research that will be carried out is a case study with an Exploratory case study approach, which analyzes the scenario of building an interconnection system through submarine cable that connects the

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interconnection system to the SULTANBATARA electrical system and the Selayar Islands. The analysis shows that the NPV for eight years is negative. NPV comes to positive value after the ninth year as the transmission loading increased. After processing the research data, it was found that the payback time period was 9 years. Submarine Transmission can reduce 798 gr CO2 / kWh. Keywords : Sistem Terisolasi, bahan bakar fosil,transmisi bawah laut, cost-benefit analysis

IC003061 FORMULATION OF QUALITY MANAGEMENT IMPLEMENTATION TO IMPROVE COMPETITIVENESS AND SUSTAINBILITY OF HIGHER EDUCATION Aftoni Sutanto1, Widodo2, and Utik Bidayati3 Ahmad Dahlan University, Postgraduate, Master of Management 2) Ahmad Dahlan University, Postgraduate, Master of Management Education 3) Ahmad Dahlan University, Faculty Economics and Business, Management Science E-mail: [email protected]; [email protected]; [email protected] 1)

Abstract: The purpose of this study is to explore the formulation of Quality Management to improve the competitiveness and sustainability of higher education in Yogyakarta, Indonesia. A qualitative approach is used to explore the formulation of quality management implementation. The chosen object is Ahmad Dahlan University. Methods of data collection using in-depth interviews, document review and Focus Group Discussion (FGD). The results of this study are a formulation involving the performance, accreditation, competitiveness and sustainability of higher education. Keywords: ISO 9000, TQM, Performance, Accreditation, Competitiveness, Sustainability.

IC003062 BANK CAPITAL AND RISK ADJUSTMENT: EVIDENCE FROM THE INDONESIAN COMMERCIAL BANKS USING SIMULTANEOUS APPROACH Emanuel Kristijadi ([email protected])1 Lutfi Lutfi ([email protected])1 Mellyza Silvi ([email protected])1 1 STIE Perbanas Surabaya Abstract: This study aims to examine the interplay between changes in credit risk and changes in capital of the Indonesian commercial banks using a simultaneous approach. In addition, this study analyzes bank specific factors determining the changes credit risk and changes in capital as well as the role of capital buffer and the business cycle in moderating that changes. Both panel data techniques, fixed effect and random effect, are used to analyze the data of 68 commercial banks from 2004 to 2016. The results shows that changes in credit risk and changes in capital influence each other simultaneously in a positive direction. Capital buffer levels weaken the influence of capital changes on changes in credit risk and the effect of changes in credit risk on changes in capital. Last, the business cycle weakens the effect of changes in credit risk to changes in capital but does not weaken the effect of changes in capital to changes in credit risk. This results may suggest that the Financial Services Authority (OJK) must tighten bank supervision despite good economic conditions and ensure that an increase in bank credit risk must be accompanied by an increase in capital. It must pay more attention to banks with low capital support because these banks dare to speculate by increasing credit risk without raising capital adequately

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IC003063 THE DEVELOPMENT OF WORK-SATISFACTION THEORY: AN EQUITABLE STRATEGY FOR HUMAN RESOURCE STRATEGY Suryanti1, Imaduddin2, Aditya Halim Perdana Kusuma Putra3, Muhammad Ashoer4 1,2,4 Muslim University of Indonesia, 3STIM Lasharan Jaya [email protected], [email protected], [email protected], [email protected] Abstract: The rapid advancement of technology and industrial era is certainly providing an enormous opportunity for the large-medium enterprises scale. On the other hand, the long-term viability of the companies not only relies on production and profit aspect alone however reflected by the satisfaction or dissatisfaction among the internal stakeholder. Hence, this study aims to empirically analyze the relationship between the determinant factors of job satisfaction which are financial, physical, social and psychological factors. This method applied multiple linear regression on the 400 employees who work in the timber industry and seafood processing industry in PT. Kima Makassar. The primary data collected by a questionnaire approach descriptive study using quantitative analysis. The results shows all variables have significant and positive effect on job satisfaction with R2 value of 78.3%. The most dominant impact is psychological variables. The outcomes of this study are expected to improve human resource management strategy both practical and academical impication. Keywords: Work Satisfaction Theory, Equity Theory, Balance Theory, Human Resource Management

IC003064 ONLINE DISCLOSURE OF UNIVERSITY ENVIRONMENTAL RESPONSIBILITY: A CASE OF INDONESIA Alia Ariesanti Universitas Ahmad Dahlan [email protected] Abstract: The University has a commitment to maintain transparency and accountability. To fulfill these obligations, and win increasing competition, the university strives to improve the brand image by disclose positive information to the public. Therefore, the university inform environmental activities as a form of communication and accountability to the public through various media, one of which was using the website. This article aims to first, to analyze whether environmental activity is used by a university as a competitive advantage, then disclose the information in their website. Second, to analyze which indicator is the university’s concern to be conveyed in their website. A study of Indonesian universities participating in the UI Green Metric 2017 shows that there are still few universities that reveal environmental activities on their website. A study of Indonesian universities participating in the UI Green Metric 2017 shows that there are few universities that disclose environmental activities on their website. Environemntal disclosure is not being used as a differentiating factor in competitive advantage. In addition, the indicator that is widely disclosed is information of transportation. Keywords: environmental responsibility; universities; online disclosure of information; sustainabilityt

IC003065 SPENDING STANDARD ANALYSIS MODEL IN BUDGET FAIRNESS (AN EMPIRICAL STUDY ON WAJO REGENCY) Rasyidah Nadir1, Andi Khaerul Nasruddin2, Sabri Wahab3 Accounting Department, State Polytechnic of Ujung Pandang [email protected], [email protected] 3) Civil Servants of Wajo Regency, [email protected] 1)2)

Abstract: This study aims to create a Spending Analysis Standard (ASB) model following the policy by Wajo Regency’s government officials. This analysis is an instrument used for assessing the fairness of workloads and costs incurred for government-organized activities. Data was obtained from the 2017 Budget Implementation List (DPA), 2017 Budget Realization Data from all Regional Work Units (SKPD) and Standard Unit Price Data. We found

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that the ASB model to be Rp 4.291.406,670 + (Rp 251.829,414 × Total Days × Total Participants). The average, maximum, and minimum expenses for these activities were Rp 12.620.574, Rp 30.432.350, and Rp 0, respectively. Keywords: Spending Standard Analysis, Budgeting, Linear Regressio

IC003066 BOARD STRUCTURES AND MANAGERIAL OWNERSHIP IN IDENTIFYING THE FINANCIAL DISTRESS LIKELIHOOD Saarce Elsye Hatane1*, Nathalia Chandra*, Josua Tarigan* Corresponding Author: [email protected] Abstract: This study investigates the impact of board structures and managerial ownership on the ability in preventing financial distress in the context of Indonesia and Malaysia consumer goods companies. Board structure consists of board size, composition and gender diversity. Ability in preventing in financial distress is measured by profitability (EBIT), financial expense (FE) and retained earnings (RE). This research study examines the consumer goods companies in Indonesia and Malaysia for the period of 2011 to 2015 with the total sample of 24 Indonesia companies or 120 firm-years observations and 98 Malaysia companies or 490 firm-years observations. The data examined by Partial Least Square (PLS) under the Structural Equation Model concept. The findings of this study present mixed results. Board size and board composition have significant impact on the ability in preventing financial distress in Indonesia whereas it is found insignificant in the case of Malaysia companies. On the contrary, in Indonesia, the managerial ownership has impact on the financial distress prevention, while Malaysia’s result shows there is a significant impact. Additionally, this study has found that gender diversity has a significant impact on the ability in preventing financial distress in both Indonesia and Malaysia. Gender diversity also serves as moderating variable in both countries regardless of the type of moderation between both countries. Keywords: Board structure, Financial Distress, Consumer Goods Sector, Indonesia, Malaysia

IC003067 THE INFLUENCE OF PRESSURE IN DETECTING FINANCIAL STATEMENT FRAUD Mia Angelina Setiawan Universitas Negeri Padang, Padang, Indonesia [email protected] Abstract: This study examines the pressure factors that influence fraud on the financial statements of BUMN companies because of the case that happened to PT. KAI (Kereta Api Indonesia), which is one of the State-Owned Companies (BUMN) in Indonesia. To provide more comprehensive results, this study will investigate the effect of pressure from 3 pressure measurement theories in the company; external pressure, financial stability, and financial targets by using a different measurement proxy than before. The reason researchers use different measurement proxies is because to see how far the effects of each measurement of pressure on fraud in financial statements. Fraud research on the financial statements themselves is measured using the fraud score model (F-Scores). The population of this study is a State-Owned Enterprises (BUMN) from 2012-2016. The results show that (1) External pressure have positive effect on financial statement fraud with a significance value 0,000 < 0,05, (2) Financial stability have negative effect on financial statement fraud with a significance value 0,642 > 0,05, (3) financial target have negative effect on financial statement fraud with a significance value 0,923 > 0,05 in the State-Owned Enterpresis on the Indonesia Stock Exchange (BEI) in 2012-2016. Keywords: Financial Statement Fraud, Pressure, External Pressure, Financial Stability, Financial Target

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IC003068 EFFECT OF MOTIVATION AND LEADERSHIP ON EMPLOYEE PERFORMANCE IN PT. PERKEBUNAN NUSANTARA III (PERSERO) MEDAN SUMATERA UTARA Rini Astuti1, Iskandar Silaen2 Management, University of Muhammadiyah Sumatera Utara, Medan, Indonesia1,2 [email protected], [email protected] Abstract: This study examines the pressure factors that influence fraud on the financial statements of BUMN companies because of the case that happened to PT. KAI (Kereta Api Indonesia), which is one of the State-Owned Companies (BUMN) in Indonesia. To provide more comprehensive results, this study will investigate the effect of pressure from 3 pressure measurement theories in the company; external pressure, financial stability, and financial targets by using a different measurement proxy than before. The reason researchers use different measurement proxies is because to see how far the effects of each measurement of pressure on fraud in financial statements. Fraud research on the financial statements themselves is measured using the fraud score model (F-Scores). The population of this study is a State-Owned Enterprises (BUMN) from 2012-2016. The results show that (1) External pressure have positive effect on financial statement fraud with a significance value 0,000 < 0,05, (2) Financial stability have negative effect on financial statement fraud with a significance value 0,642 > 0,05, (3) financial target have negative effect on financial statement fraud with a significance value 0,923 > 0,05 in the State-Owned Enterpresis on the Indonesia Stock Exchange (BEI) in 2012-2016. Keywords: Financial Statement Fraud, Pressure, External Pressure, Financial Stability, Financial Target

IC003069 MARKET FOR HALAL HEALTH SERVICES IN INDONESIA a.

La Ode Hidayata, Munadi Idrisb, Sofyan Hamid Indarc Institute of Health Mega Rezky Makassar, b. Islamic Institute of AL MAWAR Kolaka c. AMKOP Institute of Economic and Business

Abstract: The halal market has become a new growth sector in the global economy and creates great opportunities for developed countries like Indonesia. With a growing consumer base, and growing growth in various parts of the world, the industry has become a competitive force in international trade. The halal industry has now greatly developed and penetrated the field of health services or hospitals. Adoption of halal practices in hospitals targets the world Muslim market. In general, the adoption of halal health services has been practiced in hospitals in Indonesia but still requires a more in-depth study to meet the expectations of Muslim patients and capture the world Muslim patient market by analyzing its challenges and prospects. Keywords: Halal Health Services, Muslims, Markets, Challenges, and Prospects

IC003070 ROLE OF BANKING INCLUSION IN REDUCING POVERTY IN EASTERN INDONESIAN REGION (KTI) Marsuki, Sabir, Munawwarah S.M, Muhammad J.T Abstract: This research has objective to understand condition, factor determining and effect of banking inclusion program to income distribution in order to reduce poverty in selected city and regency in Eastern Indonesian Region (KTI). It also examine and analyse banking inclusion effect on income distribution and poverty level in the regions. Banking inclusion is measured by index, in particular banking inclusion through banking penetration indicator, banking accessibility, and also the use of bank account. Distribution and inequality of financial and income are measured by total growth of the poor in respective regions. Type of this research is explanatory with quantitative and qualitative approaches by using secondary data and survey in selected city/regency in KTI. The focuses of research analysis are analysis on banking inclusion index and analysis on relation test between banking inclusion to income distribution indicator and poverty level. Analysis method employs various analysis

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tools. Banking inclusion index is measured by using financial inclusion index formula. Inequality income indicator and inequality on financial sector employ, namely Gini Ratio Index, Location Quotient, Shift Share Analysis, Williamson Index and Theil Index. Relation Analysis Approach employs SEM Method. Generally, assumption put forward is that banking inclusion in regency/city in KTI can be still categorized in financial inclusion index, in particular banking relatively low and unequal, except in some province which have been becoming strategic economic hub, namely Makassar, Manado, and East Kalimantan. It is caused by some structural problems, institutional, human resources, and applicable rules. The result of relation test between banking inclusion index and its inequality to economic inequality indicator, income distribution, and poverty are expected to indicate one-way relation, in which banking inclusion index affects distribution index, and subsequently affect poverty level.

IC003071 EXPERIENCE INFLUENCE OF AUDITORS, PRESSURE COMPLIANCE AND TASK COMPLEXITY JUDGMENT OF AUDIT Novi Darmayanti Islamic University Darul Ulum Lamongan , Indonesia [email protected] Abstract: This study aimed to examine the effect of auditor experience, the pressure of obedience, and the complexity of the task of the audit judgment. Based on the results of the study are expected to provide an overview of the dynamics that occur in a particular public accounting firm audit the auditor in making a judgment. This study was a quantitative research using direct survey through questionnaires. The population in this study is the auditors who work in public accounting firm in Surabaya. Techniques used in sampling are random sampling. Collecting data using questionnaires that have been tested for validity and reliability levels. Data were analyzed using multiple regression analysis, F test, and T test. The results showed that: The auditor’s experience, Pressure observance experience, and complexity of the task experience has no effect on audit judgment. Keywords: Auditor’s Experience, Obedience Pressure, Complexity Of The Task, The Audit Judgment.

IC003072 THE EFFECT OF CELEBRITY ENDORSER AND HALAL BRAND IMAGE ON CUSTOMERS’ PURCHASING DECISIONS OF WARDAH COSMETICS Sandi Salere*, Abdul Razak Munir*, Nurdjanah Hamid *Department of Management, Faculty of Economics and Business, Hasanuddin Univesity Abstract: The purpose of this study is to determine the effect of halal brand image and celebrity endorser on Wardah cosmetic purchasing decisions. The data used in this study were obtained through survey with questionnaire. The number of samples used was 263 students of the Faculty of Economics and Business at Hasanuddin University. Structural equation model (SEM) analysis is using with Amos 23 software. Research findings show that celebrity endorser variables have a positive influence on halal brand image and halal brand image variables with celebrity endorser show a positive influence on Wardah cosmetic purchasing decisions. The results also showed that the dominant indicator that influences the halal brand image variable is explicit indicator (supporting Wardah products) and then the dominant indicator of halal brand image variable is the image of Wardah product and of the dominant indicator of the purchasing decision is the selection of Wardah brand. Keywords: halal brand image, celebrity endorser, purchasing decisions.

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IC003073 THE MEDIATING ROLE OF EFFORT IN THE RELATIONSHIP BETWEEN JOB INVOLVEMENT AND JOB PERFORMANCE. A CASE STUDY OF PRIVATE HIGHER EDUCATION INSTITUTES IN EASTERN INDONESIA Muhammad Akhsan Tenrisau1, Siti Haerani2, Haris Maupa3, dan Muhammad Ismail Pabo4 1 STIE NOBEL Indonesia, Indonesia 2 Hasanuddin University, Indonesia 3 Hasanuddin University, Indonesia 4 Hasanuddin University, Indonesia 1 e-mail : [email protected] Abstract: The objective of this study is to clarify ambiguities in the literature regarding the relationships among three key constructs of work relationships: job involvement, effort, and job performance. This present study aims to make at least three contributions: (1) to add to the theory building on how job involvement has an effect on job performance; (2) to investigate the mediating role of effort as a process underlying the relationship between job involvement and job performance; (3) to provide information to the authorities of higher educational institutions on how to improve job involvement, effort and lecturers’ performance. Paper type: Conceptual paper Keywords: Job involvement, Effort, Job performance

IC003074 THE ROLE AND PERFORMANCE OF SUSTAINABLE MICROFINANCE INSTITUTIONS (MFIS) Gagaring Pagalung* Kartini* Jusni* Afdal* *Faculty of Economics & Business Unhas Abstract: Microfinance is a new financial instrument tool in the development of poverty alleviation and equity and or income generation of low-income people. Microfinance is function as a macro financial development stimulus that will ultimately affect national economic growth. The purpose of this research is to identify and map the problems of microfinance in microfinance institutions (MFIs) and the achievement of their performance so that they can be a stimulus for the development of microfinance businesses. The results of the identification and mapping of microfinance problems in these MFIs will result in a “new model of sustainable microfinance institutions”. The sustainable microfinance model will have an impact on poverty alleviation solutions and income distribution. Sharia-based microfinance institutions (Bank Waqaf) show a better success rate of funding turnover than conventional microfinance institutions. Sharia-based microfinance institutions have superior SOPs and governance by instilling religious values ​​and more rigorous and effective management performance.

IC003075 MODERATING EFFECT OF CAPITAL OUTFLOW MONITORING MANAGEMENT (COMM) ON CREDIT RISK AND LOAN PERFORMANCE Muhammad Irfai Sohilauw1, Muhammad Ali2, Mursalim Nohong3 1,2,3 Faculty of Economics and Business, Hasanuddin University 1 [email protected] Abstract: This study aims to explain the relationship between credit risk and loan performance which is moderated by Capital outflow monitoring management (COMM). This research is an explanatory research in the city of Makassar. The population in this study is the Associate Account Officer (AAO) of the Makassar BRI Regional Office in 2009. The selection of research samples using Non Probability Sampling with saturated sampling method. Data were analyzed using descriptive and inferential statistical methods. By using the help of Smart PLS 3.0 software, the results of the study indicate that Capital Outflow monitoring management (COMM) does not affect the relationship of Credit risk to loan performance. Keywords: Credit Risk; Loan Performance; Business Mentoring; Customer relationship management; Account Officer

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IC003076 INNOVATION STRATEGY IN CREATING OF SMALL & MEDIUM BUSINESS SUCCESSFUL Wihalminus Sombolayuk. I am lecturer in management study. I teach strategic management, financial management, entrepreneurship, and managerial economics. I do research in small and medium business. Abstract: This study aimed to explore the Inovation strategy model and the link between human capital, social capital, and financial capital as an input and innovation strategy as a factor that determines the success of small & medium businesses. The approach is through the study of literature and the results of previous research by basing on the model of Baron and Kenny as basic theory. The results show (1) that human capital, social capital, anda financial capital are inputs that can determine the success of small businesses either directly or indirectly. Interrelationships and the effect of both the inputs occur if both inputs are mediated by factors of innovation strategy as a process in determining the success of small businesses as output. (2) human model should be developed on the human dimension of quality has the capability and competence in the field of education skills and professionalism.(3) social capital is the capital of the social network owned by the owners of small businesses to expand and create a small business development, financial capital is the resources of financial to create a small business development (4) strategy innovation is a process that seeks continuous presence of the new things in small business for example yte creation of new markets, new technologies, knowledge and experience and increase profits. The contribution of this study is consistently supports theoretical model Baron and Kenny. Key Words : Human Capital, Social Capital, financial capital Innovation strategy and success of small & Medium businesses.

IC003077 FAIRNESS IN PROFIT SHARING OF BUSINESS IN CAPTURE FISHERIES IN MUSLIM COMMUNITY AT SOUTH SULAWESI Alimuddin, Christian Mangiwa, Muallimin University of Hasanuddin Abstract: This study aims to examine the justice in the profit sharing system of capture fisheries in Muslim communities in South Sulawesi. The research method uses descriptive qualitative analysis. To determine whether there is fairness in the profit sharing system, the value of fairness is based on Islamic Sharia. Data sources used in this study are primary data collected by interview and observation methods. The data obtained were then analyzed qualitative descriptively using an analysis of the elements of the value of fairness, namely honesty, trustworthiness, and balance in implementing the profit sharing system. The results showed that the capture fisheries business profit sharing system showed the implementation of the value of fairness by fishermen in the captain with crew but there was dishonesty and not responsible out by the leader on land (ponggawa darat) in reporting the sale revenue to the fishermen of captain and crew. Even so, with a simple management touch on one of the fishermen’s groups it was able to apply the value of fairness in the system of sharing results well and consistently Keywords: profit sharing, capture fisheries business, fairness, fishermen, leader on land.

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IC003078 CORPORATE GOVERNANCE MECHANISM ON FIRM PERFORMANCRE THROUGHT WORKING CAPITAL MANAGEMENT EFFICIENCY (WCME) Rosdiana1, Abdul Rakhman Laba2, Muhammad Asdar3, Muhammad Sobarsyah4, Andi Reni Syamsuddin5 Abstract: The main objective of this study was to analyze and explain the implementation of corporate governance mechanism which includes board characteristics and audit committee characteristics as independent variables, the Working Capital Management Efficiency as a mediating variable on the firm performance. This research was conducted at corporates which are located in Makassar consisting of food and beverage industries, construction, botsudan, animal feed and gas industries. This study used a survey method with the collection of primary data sources. Purposive sampling was utilized in this study with a total sample of 90 respondents. Data were analyzed using regression analysis with Partial Least Square (PLS) - SEM technique. This study reveals that board characteristic and working capital management efficiency significantly influence the firm performance. While the audit committee characteristics have an insignificant effect on the firm performance. This study also revealed that working capital does not significantly mediate the relationship between both board characteristics and audit committee to the firm performance. Keywords: Board Characteristics, Audit Committee Characteristics, WCM Efficiency and Firm performance

IC003079 ANALYSIS OF IMPLEMENTATION OF HEALTH PROGRAM, OCCUPATIONAL SAFETY AND SECURITY (K3) ON WORK PRODUCTIVITY EMPLOYEES AT PT. BUMI SARANA BETON (WISMA KALLA) MAKASSAR Nurdjanah Hamid1, Andi Ratna Sari Dewi2, and Hasan Ahmad Nur3, 1,2,3 FEB Universitas Hasanuddin, Makassar, Indonesia Abstract: This study aims to examine the effect of application of health programs, safety, and job security (K3)  on employee productivity at PT. Bumi Sarana Beton (Wisma Kalla) in Makassar. To analyze the influence variables between the implementation of health program, safety, and job security (K3) in relation to the increase of work productivity of employees and its benefits to the employee’s welfare. Based on the results of multiple linear regression analysis shows that the occupational health program, occupational safety and job security have a positive and significant impact on work productivity of employees at PT. Bumi Sarana Beton (Wisma Kalla) Makassar. From the results of regression testing it is found that the most influential variable on employee productivity at PT. Bumi Sarana Beton (Wisma Kalla) Makassar                      is occupational health, because it has the largest standardized coefficient (Beta) value (0.330) when compared to the safety and work safety program variables. Keywords: Health program, safety, job security, employee work productivity

IC003080 INCLUSIVE FINANCIAL DETERMINATION, ECONOMIC GROWTH AND POVERTYIN EASTERN INDONESIA Ely Steven Ingratubun, Muhammad Yusri Zamhuri, Paulus Uppun Email : [email protected] Abstract: This studi aims to determine the effect of government policy (fianancial inclusion and private investment) on poverty in Eastern Indonesia through economic growth, employment and income inequality. This study uses secondary data (data panel) from 2008 to 2017 using descriptive statistical analysis, autocorrelation test, chow test, thirst test, heterosity test, hypothesis test, multicollonearity test, and normality test in sofware eviews 9.

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The results of this study indicate that financial inclusion and private investment, both directly and indirectly positive/negative and significant towards poverty through economic growth, employment, and income inequality. Economic growth has a direct positive effect on poverty income inequality. Keywords : financial inclusive, economic growth, poverty

IC003081 ANALYSIS THE INFLUENCES OF FOOD PRICES (VOLATILE FOOD) IN SOUTH SULAWESI 2011-2017 Anas Iswanto Anwar1, Sri Undai Nurbayani2, Putri Rezky Indria3 Fakulty of Economic and Busines Hasanuddin University, [email protected] 2 Fakulty of Economic and Busines Hasanuddin University, [email protected] 3 Fakulty of Economic and Busines Hasanuddin University, [email protected] 1

Abstract: The aim of this study is to analyze the effect of the amount of money in circulation, import, and the number of population on volatile foods in South Sulawesi. This research uses secondary data which is time series as much as 78 periods from January 2011 until June 2017 sourced from BI (Indonesian Bank) and BPS (Central Institution of Statistic) analyzed by ARCH-GARCH (Auto Regressive Conditional Heteroscedasticity-Generalized Auto Regressive Conditional Heteroscedasticity) using program Eviews 8. The result of this research shows that Volatile Foods variable identified Heteroscedasticity, because it does not fluctuate throughout of the year. The result of GARCH shows that the amount of money in circulation has positive and significant effect, the import has positive and significant effect, and the number of population has negative and significant effects on the Volatile foods in South Sulawesi. Keywords: Volatile foods, the amount of money in circulation, Import, Number of population

IC003082 THE EFFECTS OF ECONOMIC GROWTH, MICROFINANCE INSTITUTION (BPR), AND MICRO AND SMALL ENTERPRISES (UMK) TO INCOME INEQUALITY IN SOUTH SULAWESI Anas Iswanto Anwar Hasanuddin University, Makassar - Indonesia Email: [email protected] Abstract: This study aims to determine the relationship of Economic Growth, Microfinance Institution (BPR), and Micro and Small Enterprises (UMK) Against Income Inequality in South Sulawesi. This study uses secondary data from 2005 to 2016. using descriptive quantitative method through multiple linear regression analysis of Ordinary Least Square (OLS) method. The results showed that: (1). A quality economic growth will decrease Income Inequality, (2). The amount of credit disbursed by BPR has a significant effect on the increase of economic growth. 3. The large number of MSEs will provide support to the implementation of development, especially economic development in South Sulawesi. Keywords: Economic growth, Microfinance Institution, Micro and Small Enterprises, Income Inequality.

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IC003083 MANAGING PERFORMANCE THROUGH ORGANIZATIONAL CULTURE: A STUDY AT THE UNIVERSITY LEVEL USING OCAI INSTRUMENT Shinta Dewi Sugiharti Tikson¹ Nurdjanah Hamid² Hendragunawan S. Thayf³ ¹²³Lecturers in the Management Department, Faculty of Economics and Business, Universitas Hasanuddin Abstract: This study is a replication of Barbara Fralinger and Valerie Olson (2007) research titled Organizational Culture at the University Level: A Study Using the OCAI Instrument. The purpose of this study is to see whether the OCAI instrument used in Fralinger and Olson (2007) research at Rowan University in New Jersey can be applied in the Indonesian context as an effective tool to increase performance and support the organization’s culture. Since organizational culture is a primary component of functional decision making in universities, therefore, administrators, faculty, and staff must effectively coordinate in an efficient academic environment which means continuing cultural assessment and making changes where necessary. For that reason, in this research the sample size has been increased. Specifically, 87 samples of undergraduate students from the Faculty of Economics and Business at Hasanuddin University are studied. The Organizational Culture Assessment Instrument (OCAI) was utilized to determine how the faculty culture affects the perceptions, thoughts, and feelings of the subjects. In this paper, results of the OCAI were examined and compared in terms of how subjects rated the current faculty culture, and what they would prefer it to be in five years. The types of culture studied in this research are: clan culture, adhocracy culture, market culture, and hierarchy culture. Research result shows that students’ perceive the clan culture as the faculty’s current culture and also prefer the same culture to continue in the future. This shows that the culture at the Faculty of Economics and Business emphasizes on “humane work environment, with the managerial goal of empowering employees by gaining their participation, commitment, and loyalty.” Key words: organizational culture, performance, productivity, OCAI, faculty, university.

IC003084 MANUFACTURING STRATEGY IN GERABAH BUSINESS Anwar1, A.Ratna Sari Dewi2 Faculty of Economics, State University of Makassar, Indonesia 2 Faculty of Economics and Business, Hasanuddin University, Indonesia [email protected] [email protected] 1

Abstract: The purpose of this study is to build a sustained competitive advantage for the gerabah business through the development of a manufacturing strategy. The specific target of this study is to analyze the application of manufacturing strategies as a competitive weapon in the gerabah business. The design of this study is quantitative descriptive. The population of this research is gerabah business in Takalar Regency. The final sample is 149 businesses. The sample unit is a gerabah business located in Pattallassang District, Takalar Regency with a total of 149 businesses. Respondents are business owners. Data collection through surveys using questionnaires. Data analysis used in this study is descriptive statistics. The findings of the study indicate that the application of a fairly good manufacturing strategy in production activities is able to encourage the ability of the gerabah business to compete. Quality strategy priorities, shipping strategies, flexibility strategies, and cost strategies provide an important role in the implementation of manufacturing strategies. Priority quality strategies are considered the most important in the implementation of manufacturing strategies based on respondents’ ratings. Keywords: Manufacturing strategy

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IC003085 HEURISTIC OF REPRESENTATIVENESS AND ANCHORING-ADJUSTMENT IN BUDGETING Sri Sundari 1 , Mediaty 2 , Abdul Hamid Habbe 3 , Harryanto 4 Lecturer at the Faculty of Economics and Business at Hasanuddin University 2 Promotor Professor of the Faculty of Economics and Business at Hasanuddin University 3 Co promotor Doctoral of the Faculty of Economics and Business Hasanuddin University 4 Co Promotor Doctoral of the Faculty of Economics and Business Hasanuddin University 1

Abstract: This study aims to examine and analyze the inaccuracy in determining the PAD budget estimation in the public sector for the coming period. Budget teams in setting the revenue budget estimates, when faced with complex problems, will perform PAD budget estimates decisions quickly and efficiently, just depend on and analyze information PAD past and present. The method of analyzing this experimental research uses Two Way Analysis of Variance (ANOVA) is one of the multivariate analysis techniques which serves to distinguish the average of the two groups of data by comparing the variance. The results of this study indicate that representativeness heuristic approach affects the bias that occurs or inaccuracy of predictions PAD budget, while anchoring-adjustment heuristic does not affect the bias or inaccuracy of the PAD budget prediction. In other words, the factors that lead to inaccuracies in the estimation or prediction of the PAD budget for the coming period, are the dependence on the PAD budget realization information in previous years and the current PAD which is not different from the previous year, giving rise to a bias or difference between PAD budget target which should occur with the estimated PAD budget. Based on this, the team of preaparing PAD budget used a representativeness heuristic approach (existence of overreaction behavior ) in predicting the amount of the PAD budget for the coming period. The heuristic approach is useful in determining the predictions of the public sector PAD budget, if the budgeting team has competent knowledge and adequate experience, in order to reduce the heuristic bias that occurs.  Keywords : representativeness heuristic, anchoring-adjustment heuristics, heuristic bias, budget estimation.

IC003086 QUALITY BUSSINESS MODEL INNOVATION IN SMALL INDUSTRY Nina Fapari Arif1, Muh. Hasbi Abbas2 1 Fajar University, Makassar, Indonesia, 2 STIA Puangrimaggalatung, Sengkang-Wajo, Indonesia 1 [email protected] 2 [email protected] Abstract: This article is a conceptual paper with the snowball method. This article develops the quality of business model innovations derived from business model innovation (BMI). The author tries to develop the quality of business model innovation in small industries because in previous studies generally cited business model innovation in large companies.

IC003087 FACTORS AFFECTING BUSINESS DEVELOPMENT OF WARUNG TEGAL: THE CASE OF WARUNG TEGAL IN JABODETABEK Tri Susanto 1, Mirsa Diah Novianti1, Rene Johannes 2, Holila Hatta 3 , Aurino Djamaris Rilman3, and Adi Budipriyanto1) 1 Department of Industrial Engineering, Universitas Bakrie, Indonesia 2 Department of Accounting, Universitas Bakrie, Indonesia 3 Department of Management, Universitas Bakrie, Indonesia Abstract: This study aims to identify the most important factors affecting business development of Warung Tegal in Jabodetabek. A method of Managemet Audits and Strategic Assumption Surfacing and Testing were used. Management audits resulted twenty three factors influencing the business development of Warung Tegals.

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Strategies policies to support business development of Warung Tegal were identified, those are: procedures in management administration are not applied in accordance with the provisions, an assessment of employees based on the performance achieved and the provision of compensation is adjusted to the conditions agreed upon and felt by employees enough and has a positive effect on increasing productivity, and marketing contributes to the development of telecommunication business services, by offering a variety of food menus, diverse and interesting presentations, and an array that invites consumers to order food. Keywords: Business Development, SAST, Warung Tegal, Audit Manageme

IC003088 LOCAL COMPETITIVENESS, COMPETITIVE ADVANTAGE AND ECONOMIC GROWTH IN SOUTH SULAWESI, 2007 -2016 Indraswati Tri Abdi Reviane, Abd. Hamid Paddu, Hamrullah Department of Economic, Faculty of Economic and Business, University of Hasanuddin, Makassar, Indonesia [email protected] Abstract: The study was conducted to analyze the local competitiveness and competitive advantage in South Sulawesi from 2007 until 2016. This study focus on measurement of local competitiveness using some indicators, such as local economic power, human resources, and local infrastructure. Another aim of this study to determine the moderating effects on the local competitiveness and competitive advantages of commodity export to the openness of export and economic growth. To find the best factors for each indicators of local competitiveness in this study using factor analysis, whila for estimation models used in this study is a model of simultaneous equations (Simultaneous Equation Model). This study found that the largest competitive advantage commodity export of South Sulawesi with positive trend were nickel and cacao. Furthermore, the highest competitiveness of regions with the highest number of indicators from 5 (five) research areas is Pare-Pare City, followed by Pangkep and Bulukumba. In addition, the study also found that regional competitiveness with regional economic capacity indicators and competitive advantages of nickel superior commodities have a significant direct effect in promoting economic growth in South Sulawesi Province. This implies that government policies related to enhancing regional competitiveness should focus more on improving the economic capacity of the regions, especially indicators of farmer exchange value. The limitations of this study related to the amount of region and amount of commodities covered were too few. Keywords : Local competitiveness, competitive advantage, openness, economic growth.

IC003089 THE ANALYSIS OF CAPITAL FLIGHT IN INDONESIA PERIOD 1998-2015 *Abdul Hamid Paddu Indraswati Tri Abdi Reviane Nurdwiana Sari Saudi Abstract: This study aims to analyze the capital flight in Indonesia during 1998-2015. It also tries to find the influence of real exchange rate, real GDP, real interest rate, and inflation on capital flight in Indonesia 1998-2015. This research uses secondary data with time series yearly issued by BI, BPS, and worldbank which analyzed by ordinary least square (OLS). The result of this research shows that 53 percent of independent variable variation could explain real capital flight variable in Indonesia, while 47 percent were influenced by other factors beyond this model estimation. Partially, real exchange rate shows not significant effect, real GDP shows positive and significant effect, real interest rate shows positive and significant effet, and inflation shows positive and significant effect on real capital flight in Indonesia 1998-2015. The result also shows that all variable affects the real capital flight simultaneously. Keywords: Capital Flight, Exchange Rate, GDP, Interest Rate, Inflation Rate

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IC003090 EFFECT OF THE CONTENTS OF INFORMATION ON THE ACCOUNTABILITY OF THE IMPLEMENTATION OF THE REGIONAL REVENUE AND EXPENDITURE BUDGET AGAINST THE RE-ELECTION OF INCUMBENTS Darmawati,Gagaring Pagalung, Mediaty, Ratna Ayu Damayanti Accounting Depaertemen, Universitas Hasanuddin, Makassar, Indonesia Abstract: Purpose – This paper aims to explore the extent to which the use of accounting information contented in the report on the performance of local government performance influences voter behavior in the re-election of incumbent regional heads. Based on changes that are recommended by New Public Management (NPM) in the accounting of the public sector to give attention to citizens/voters in order to evaluate the performance of local governments. To do so, start from the following research question: Can the accounting information disclosed by local governments affect the re-election of regional heads in Indonesia ?. This research is based on agency theory as a grand theory with rational choice theory as a supporting theory. Design/methodology/approach - This study uses secondary data from the Directorate General of Financial Management of the Indonesian Republic Finance Ministry (DJPK Ministry of Finance of the Republic of Indonesia) to Realization of Regional Revenue and Expenditure Budget in 2017 and while information data on Unemployment and poverty is obtained from the central statistics agency (https: // www.bps.go.id) and from the official website of the regional government and the respective Regional People’s Representative Council. . The data while the election was obtained from the official website of the Election Committee https://www.kpu.go.id/ and the official website of each region. This study uses binary logistic regression and uses purposive sampling. Before the regression test, it is examined by using the classical assumption tests. Finding – The results showed the contents of accounting information contained in the accountability report. The regional income and expenditure budgeting influences the electability of incumbent re-election, among others, the ratio of regional income to total income, capital expenditure ratio and poverty level positively influences the re-election of incumbents, while the tax revenue ratio the total income, the ratio of total expenditure to total income, the ratio of expenditure on goods and services to total income, and the unemployment rate does not affect the electability of re-election of incumbents. Practical implication - An understanding of information accounting content expressed by the local government voters can make the basis for assessing whether the incumbent regional head is worthy of the opportunity to reign or not. The results of the study provide input to the local government to determine the regulations and policies that will come regarding the accountability of financial statements so that there is no misuse of authority resulting in corruption, collusion, and nepotism. Keywords: Accountability, financial statement, government accounting standards, and accrual

IC003092 ANALYSIS OF FACTORS STIMULUS HOUSEHOLD POVERTY RISK IN COASTAL AREA IN THE PROVINCES OF SOUTH SULAWESI Sabir, Madris, Sanusi Fattah, Nur Dwiana Sari Saudi ABSTRACT : This study discusses the factors stimulus household poverty risk coastal area in the province of South Sulawesi. The purpose of the study was (1) Identify and analyze the characteristics of demographic, social, economic and urban poor households based on national poverty indicators in coastal areas of South Sulawesi Province; (2) Knowing the demographic factors, social and economic stimulus factors on the risk of poverty in coastal areas of South Sulawesi Province. The data used is primary data (survey, 2017), the unit of analysis of the household. The population in this study is the poor households with a sample of 240 households in the coastal area of South Sulawesi province. Sampling method purposive sampling.

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Using logistic regression analysis model (logit model), the results showed that social factors (quality of human resources) became a major stimulus factor, followed by economic factors (secondary sector and tertiary), while the demographic factor is not a factor in lowering the risk of stimulus household poverty in the coastal area of South Sulawesi.   Keywords: Household, poverty risk, coastal areas.

IC003093 EXTRA ROLE BEHAVIOR IMPROVEMENT MODEL: ORGANIZATIONAL LEARNING CULTURE, ORGANIZATIONAL TRUST, AND ORGANIZATIONAL JUSTICE APPROACH Wahda, Mursalim, Fauziah, Asty Almaida, Insany Fitri Nurqamar Abstract: HR is a very important thing for organizations, so various things that influence their attitudes and behavior must be well understood so that their contribution to the organization can be optimized. One form of employee integrity can be seen from his desire to perform tasks outside of his responsibilities (OCB). The purpose of this study was to find out and analyze (1) the influence of organizational trust in the culture of organizational learning through organizational justice for employees in government hospitals in Makassar; (2) the influence of organizational justice and organizational trust directly on extra-role (OCB) or indirect behavior through organizational learning culture for employees in government hospitals in Makassar; (3) Effect of organizational learning culture on extra-role (OCB) behavior on employees in government hospitals in Makassar This research was conducted at 7 (Seven) Government Hospitals in the city of Makassar. The type of research used is descriptive verification. Data collection techniques are literature studies and field studies. The sampling technique is proportional random sampling. The influence model will be analyzed using PLS (Partial Least Square) The results showed that organizational trust directly had a positive and significant effect on organizational learning culture, organizational trust indirectly through organizational justice had a positive effect on organizational learning culture, and organizational justice directly or indirectly through organizational learning culture had a positive and significant effect on extra behavior employee role in a government hospital in the city of Makassar, organizational trust also has a positive but not significant effect on the behavior of employee extra roles in government hospitals in the city of Makassar and the organizational learning culture also has a positive and significant influence on employee extra role behavior in government hospitals in the city of Makassar. Keywords: organizational justice, organizational trust, organizational learning culture and OCB

IC003094 ANALYSIS OF GENDER EMPOWERMENT IN BUILDING A FAMILY ECONOMY: A CASE STUDY OF A GROUP OF WOMEN OF RECEIVING CREDIT FROM THE SAVE AND LOAN PROGRAM IN THE PNPM PROGRAM AT MAROS DISTRICT,SOUTH OF SULAWESI Muhammad Yunus Amar, Humriati, Alimuddin Unde Abstract: This study aims to determine: 1). The influence of the level of information dissemination on the level economic community; 2)the influence of the level of community understanding of the economic level of the community, and 3) the influence of the level of community participation on the economic level of the credit recipient of SPP - PNPM programe. This research use an explanatory approach . The population is 566 members of the PNPM SPP group and 85 samples are taken by proportionate stratified random sampling technique. Data collection is done by questionnaires, observation and documentation. Data analysis techniques use path analysis with the help of SPSS 16.0 program.

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The results showed that: 1). there is a positive and significant level of information dissemination on the economic level of the community;2) there is a positive and significant level of community understanding of the economic level of the community ;3) there is a positive and significant level of community participation in the economic level of the people receiving PNPM MP SPP credit. Keywords: information dissemination, level of understanding, level of participation, economic level of the community.

IC003095 IMPROVING PERFORMANCE THROUGH INTERPERSONAL COMMUNICATION AND JOB SATISFACTION (A STUDY OF NURSES IN COMMUNITY HEALTH CENTRES) IN MAKASSAR Fauziah, Dian A.S. Parawansa, Djumidah Maming, Isnawati Osman Abstract: This study aimed to analyze (1) the effect of interpersonal communication on the job satisfaction, (2) the effect of interpersonal communication on performance, (3) the effect of job satisfaction on performance, and (4) the indirect effect of interpersonal communication on performance through job satisfaction. The study was designated as a quantitative research. The research was conducted in the community health centers (PUSKESMAS) in Makassar and selected nurses as the unit of analysis. The study applied structured questionnaires and employed multi-item scales. The sampling technique was determined by proportional random sampling. The data were analyzed using path analysis. The results showed that: (1) the interpersonal communication had a positive and significant effect on work satisfaction, (2) the interpersonal communication had a positive and significant effect on the performance, (3) the job satisfaction had a positive and significant impact on performance, (4) the interpersonal communication had a positive and significant indirect effect on performance through the job satisfaction of the nurses of Puskesmas in Makassar. These results revealed that all of the proposed hypotheses were accepted.

IC003096 COMPETITIVE SUSTAINABILITY OF FOOD AND BEVERAGE SMEs IN SOUTH SULAWESI Muhammad Toaha1; Haris Maupa2; Nurdin Brasit3; Idrus Taba4; Andi Aswan5

Abstract: The study is aimed to identify and solve the problems of why the food and beverage SMEs in South Sulawesi are not able to have a longer sustainability in comparison to the large one and how an integrated model of the sustained competitive advantage is built for SMEs of food and beverage should be built. On the basis of theoretical and empirical findings from many cases in the world, the study identifies four latent variables measured by nineteen indicators possibly affecting the sustainability of food and beverage SMEs in the South Sulawesi. With the use of theoretical approach, the identified four latent variables are constructed resulting six hypotheses. Firstly, the latent variable of the product is related to two latent variables that are the business-specific condition and the sustainable competitive advantage. The latent variable of the process–specific condition is associated with three latent variables that are the product-specific condition, the business-specific condition, and the sustained competitive advantage. The last is the latent variable of the business-specific condition is related to the sustained competitive advantage. Each latent variable studied is reflected by indicators and the whole the fourth latent variables are measured by 19 indicators. Key Words: Sustained Competitive Advantage, Product, Process, and Business-Specific Condition

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IC003097 THE EFFECT OF SERVICE QUALITY ON CUSTOMER SATISFACTION AT PT. BANK SULSELBAR MAKASSAR MAIN BRANCH Muhammad Toaha 1, Nurdjanah Hamid 2, Fauziah Umar 3, Faculty of Economics and Business, Hasanuddin University Abstract: This study aims to look at the extent to which the impact of service quality (tangible, reliability, responsiveness, assurance, empathy) on customer satisfaction of service quality variables that most influence on customer satisfaction at PT. Bank Sulselbar Makassar Main Branch. Methods of data collection using observation, interviews, and questionnaires were distributed to the respondents. The findings showed that the variables tangible, reliability, responsiveness, assurance, and empathy have a significant influence on customer satisfaction at PT. Bank Sulselbar Makassar Main Branch. Quality of service is the greatest influence on customer satisfaction is responsiveness variable. The samples used in this study were 100 respondents who are Customers of PT. Bank Sulselbar Makassar Main Branch. Data collection method was by using questionnaires. The analysis used is descriptive analysis and multiple linear regression analysis using SPSS 20.0. Keywords: Quality of service, tangible, reliability, responsiveness, assurance, empathy, satisfaction

IC003098 THE ECONOMIC DEVELOPMENT OF BAUBAU CITY AND THE STRENGHNESS OF ITS HINTERLAND Muhammad Agung Ady Mangilep Anas Iswanto Anwar Abstract: This research is aimed to explore the potential relation between Baubau City and its hinterlands to improve their economies. This research uses quantitative data obtained from a series of Indonesian government’s publications. LQ method is used to analyze basic sectors in the economy and descriptive statistics is used to analyze economic relation of hinterlands. This research finds that Baubau City growth can be increased by an improvement of a regional economy, especially by expanding several basic sectors. Keywords: regional development, hinterland, basic sector Field of research: Economics

IC003100 ANALYSIS OF THE POTENTIAL RUBBISH RETRIBUTION: EVIDENCE IN MAKASSAR Indraswati Tri Abdirevianne Retno Fitrianti Nurdwiana Sari Saudi Abstract: The purpose of this study is to analyze the potential, effectiveness and efficiency of rubbish retribution. This research used primary and secondary data from 14 district in Makassar.The techniques of data collection are documentation and interview, and analyzed descriptively.The results indicate that rubbish retribution in makassar was effective but not efficient yet, eventhough the potential to collect the rubbish retribution in Makassar seems able to increase its local income. The cause is to collect therubbish retribution in Makassar is very costly. Keywords: Local Income,retribution, effectiveness, efficiency, potential

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IC003101 PERSPECTIVE FROM GOVERNMENT OFFICER: ECOTOURISM FOR CITY BRANDING OF PINRANG REGENCY, SOUTH SULAWESI Eli Jamilah Mihardja Universitas Bakrie Jakarta Abstract: Brand determines the success of a company, as well as branding a city. In the era of regional autonomy and transparency of information, city branding has a major role as a strategy to gain a reputation and a strong positioning in the face of competition with other cities. Therefore, this study aims to identify and mapping the potential areas to be formed as city branding, in particular by exploiting the potential of ecotourism in Pinrang, especially from the perspective of local government. Keyword: City Branding, Pinrang, ecotourism

IC003102 INTERNATIONAL TRADE, CO2 EMISSION, ENERGY CONSUMPTION, AND INCOME IN ASEAN’S COUNTRIES PERSPECTIVE Retno Fitrianti [email protected] Mirzalina Zainal Indraswati Tri Abdi Reviane Abstract: The paper aims to analyze the long-term relationships between international trade as reflected by the value of exports and imports, CO2 emission, energy consumption, and income in ASEAN countries. The countries generally enter into a new emerging-country group, where they are driving force industrial growth by increasing value added through the industrial sector. Indeed, it will increase the amount of carbon dioxide emissions and lead to environmental damage. The empirical analysis used in this paper is panel cointegration approach. The results show that all variables are not stationary at the data level so that it can proceed to the cointegration test. Nevertheless the cointegration test results in this paper showed that there is no long-term relationship between the variables used in this study. This is due to the characteristics of several ASEAN countries that have significant differences (industrialization level, population, technology, economic growth targets, and etc) so that in the long term it can not find the cointegration relationship among variables. Keywords : International Trade, CO2 Emission, Energi Consumption, Income, panel cointegration

IC003103 COMPETITIVENESS AND EXPORT INTENSITY OF AGRICULTURE IN SOUTH SULAWESI Nur Dwiana Sari Saudi1, Abdul Hamid Paddu2, Retno Fitrianti3 Faculty of Economic and Business, Hasanuddin University, Makassar Email: [email protected]

1, 2,3

Abstract: This research aims to study and reveal the agricultural sector, organize agricultural commodities and power in exporting agricultural commodities to agricultural producing countries both directly and indirectly through agricultural output in South Sulawesi Province Period 2001 to 2016. Completion of analysis used in this study is path analysis using the Amos program version 22 to see the directly or indirectly connection. The results of this study indicate that directly agricultural government spending negative and significant effect the absorption of agricultural labor and indirectly through agricultural output have a positive and significant effect. The intensity of agricultural commodity exports has a negative and significant effect on the absorption of agricultural workforce and indirectly through agricultural output has a positive and significant effect. The competitiveness of agricultural commodity exports has a negative and insignificant effect on agricultural employment and indirectly through agricultural output has a positive and significant effect. Keywords: Labor Absorption, Government Expenditure, Commodity Export Intensity, Export Competitiveness. The 3Rd International Conference On Accounting, Management, And EconomicsMakassar, 4-5 November 2018

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IC003104 ANALYSIS OF INDIVIDUAL ENTREPRENEURIAL ORIENTATION AND SELF-ESTEEM TOWARD ENTREPRENEURIAL INTENTION (CASE OF BUSINESS PROGRAM STUDENTS AT TELKOM UNIVERSITY) 1,2

Kristina Sisilia1 & Nizar Sabiq2 Business Administration Program, Telkom University, Bandung, Indonesia email: 1). [email protected]

Abstract: A fast changing in business environment requires entrepreneurs to adapt and still be able to provide products or services needed by their customers. Entrepreneurs need to assess their competencies and capabilities, especially students who want to start their new ventures. For business programs’ students have business orientation to start and do business with intention, confidence, and knowledge they have during their studies. This study aims to determine student or individual entrepreneurial orientation (IEO) level and their self-esteem towards entrepreneurial intention. Entrepreneurial intention will make student to be more active in finding and utilizing business opportunities by optimizing their potential. Items scale were used for the dimensions of individual entrepreneurial orientation (IEO) is Dess et. al concept and self-esteem use Robert et. al. Those concepts were conducted to test the differences that occur in business program students’ class 2015 and 2016 Telkom University. The pair t tests were conducted because there were differences in several entrepreneurship subjects between them which could lead to differences in self-esteem and individual entrepreneurial orientation (IEO) towards their entrepreneurial intentions. The survey of questionnaire distribution showed a strong correlation between IEO and self-esteem. The results also showed that the class 2016 had higher scores than class 2015 for their IEO and self-esteem scores toward their entrepreneurial intentions. This study shows that dimension items such as Risk, Innovation, and Proactivity in IEO and Performance, Appearance, and Social dimension items on self-esteem variables in the 2016 class are higher than class 2015 toward their entrepreneurial intention. Keywords: Individual Entrepreneurial Orientation, Self-Esteem, Entrepreneurial Intention, business students.

IC003105 PSYCHOLOGICAL EMPOWERMENT, INNOVATIVE WORK BEHAVIOR, JOB SATISFACTION Nasir1, Halimatussakdiah2, Irma Suryani3 Faculty of Economics and Business, Syiah Kuala University Corresponding author: Irma Suryani ([email protected]) Abstract: Psychological empowerment at work contributes to higher individual’s performance which eventually facilitates institution to accomplish excellent services and performance. Few studies have examined the specific relationships between these constructs especially in higher education sector. The aim of this study is to see to what extent psychological empowerment and innovative work behavior affect job satisfaction. From 250 respondents and using SEM AMOS as the analytical tool, the results confirm that psychological empowerment significantly affects innovative work behavior. However, psychological empowerment does not affect job satisfaction unless mediated by innovative work behavior. Meanwhile, innovative work behavior significantly affects job satisfaction.

IC003106 SOCIAL CAPITAL CAPABILITIES TOWARDS IWAPI BUSINESS PERFORMANCE OF SOUTH SULAWESI PROVINCE Nurmadhani Fitri Suyuthi1, Muh.Kafrawi Yunus2, Siti Haerani3, Idayanti Nursyamsi4, Nurdjanah Hamid5 1 Fajar University, Indonesia 2 Bosowa University, Indonesia 3,4,5 Hasanuddin University, Indonesia Abstract: Social capital as a series of processes of human relations that are supported by networks, norms, and social beliefs that enable the achievement of efficiency and effectiveness. Social capital owned by women is influenced by values and norms regarding trust, moral values, namely norms and networks of interaction between family and environment that support women entrepreneurs in developing their business. The purpose of

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this study is to analyze the effect of the ability of social capital on business performance (IWAPI, South Sulawesi Province). The method used in the research is Structural Equation Modeling (SEM) with the help of PLS software. The population in this study is all 212 women entrepreneurs of IWAPI South Sulawesi. The sample is determined as many as 140 respondents. Paper Type: Conceptual Paper Keywords: Social Capital Capabilities, Business Performance

IC003107 BREAK OFF ENVIRONMENTAL CAGING: AGENDA TO ENCOURAGE THE BIRTH OF LOCAL GOVERNMENT BIODIVERSITY REPORTING IN INDONESIA Ratna Ayu Damayanti Syarifuddin Rahmawati H.S Abstract: In recent years many authors have called for the broad integration of ecological principles into planning to improve conservation of biodiversity. Based on this, the issue of this research is to link the relationship between planning and biodiversity, namely the extent to which regional planning units overcome biodiversity conservation in their planning and policies. The purpose of this study is to uncover problems and information needs on the environment. In order to achieve these objectives, the researchers first identify environmental problems, especially related to biodiversity which is a major issue in the local government, then mapping the need for reporting biodiversity accounting. This study operates discourse analysis methods. Discourse in this perspective is interpreted as complex and irregular pronunciations, then using common norms or standards will organize regular meanings. The findings of this study show that environmental problems raise some anxiety about ecological damage. Rapid development of urban development is one of the main driving factors in the emergence of environmentalism movement and raises the need for the importance of reporting biodiversity accounting as a form of government accountability. Keywords: accounting, biodiversity, environment, public sector, regional government

IC003108 INFLUENCE OF MARKETING STRATEGY, BRAND IMAGE, CUSTOMER SATISFACTION PRODUCT PURCHASING DECISIONS “WE” AT BULOGSUBDIVRE MAKASSAR Siti Mardati Milka P 1, Jumidah Maming2, Harry K3, Andi Reni4, Ahmad Daeng GS5 Abstract: The purpose of this study is to determine whether the dimensions of innovation culture, motivation, and entrepreneurship orientation affect the advantage competition of SMEs in South Sulawesi Province in selected districts/cities owned by Women Entrepreneurs. The population in this study is SMEs in South Sulawesi Province in selected districts/cities that are owned by Women Entrepreneurs. Samples taken were 83 respondents using the Non-Probability Sampling technique with a Purposive approach sampling, which is sampling based on specific targets, while the sampling criteria are female entrepreneur respondents in SMEs in South Sulawesi Province. Based on the results of the study, the regression equation is obtained as follows: Y = 1.005 + 0.221 X1 + 0.229 X2 + 0.585 X3. Based on statistical data analysis, all indicators in this study are valid, and all variables are reliable. In classical assumption testing, multicollinearity-free regression models, heteroscedasticity does not occur, and data normally distributed. The most influential variable is the entrepreneurship orientation variable with a regression coefficient of 0.585, then motivation variable with a regression coefficient of 0.229, then innovation culture variable with a regression coefficient of 0.221. SMEs in South Sulawesi Province in selected districts/cities owned by Women Entrepreneurs need to maintain elements that have been considered good so that SMEs in South Sulawesi Province can compete and need to improve things that are considered lacking.

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IC003109 DETERMINE OF INNOVATION CULTURE, MOTIVATION, AND ENTREPRENEURSHIP ORIENTATION AFFECT THE ADVANTAGE COMPETETION OF SMES IN SOUTH SULAWESI PROVINCE CASES: WOMEN ENTREPRENEURS Idayanti Nursyamsi1, Abdul Razak Munir2, Erlina Pakki 3, Andi Reni4 Guru Besar Departemen Manajemen, Fakultas Ekonomi, Universitas Hasanuddin (e-mail: [email protected]) 2 Dosen Departemen Manajemen, Fakultas Ekonomi, Universitas Hasanuddin (e-mail: [email protected]) 3 Dosen Departemen Manajemen, Fakultas Ekonomi, Universitas Hasanuddin (e-mail: [email protected]) 4 Dosen Departemen Manajemen, Fakultas Ekonomi, Universitas Hasanuddin (e-mail: [email protected]) Abstract: The purpose of this study is to determine whether the dimensions of innovation culture, motivation, and entrepreneurship orientation affect the advantage competition of SMEs in South Sulawesi Province in selected districts/cities owned by Women Entrepreneurs. 1

The population in this study is SMEs in South Sulawesi Province in selected districts/cities that are owned by Women Entrepreneurs. Samples taken were 83 respondents using the Non-Probability Sampling technique with a Purposive approach sampling, which is sampling based on specific targets, while the sampling criteria are female entrepreneur respondents in SMEs in South Sulawesi Province. Based on the results of the study, the regression equation is obtained as follows: Y = 1.005 + 0.221 X1 + 0.229 X2 + 0.585 X3. Based on statistical data analysis, all indicators in this study are valid, and all variables are reliable. In classical assumption testing, multicollinearity-free regression models, heteroscedasticity does not occur, and data normally distributed. The most influential variable is the entrepreneurship orientation variable with a regression coefficient of 0.585, then motivation variable with a regression coefficient of 0.229, then innovation culture variable with a regression coefficient of 0.221. SMEs in South Sulawesi Province in selected districts/cities owned by Women Entrepreneurs need to maintain elements that have been considered good so that SMEs in South Sulawesi Province can compete and need to improve things that are considered lacking. Key Words:

Innovation Culture, Motivation, Entrepreneurship Orientation, and Advantage Competition

IC003110 THE ANALYSIS OF MICRO BUSINESS EMPOWERMENT POLICY IMPLEMENTATION IN MAKASSAR CITY, INDONESIA Muhammad Guntur1, Henni Zainal2, Aslinda3 the Faculty of Social Science of Universitas Negeri Makassar the City of Makassar, Indonesia [email protected] [email protected] Abstract: The run away form of job seekers in big cities is trading in the informal sector which is labeled street vendor. Street vendors come from people who are trading by holding their merchandise with benches / tables, mats and other supporting tools. The presence of street vendors in the city of Makassar is often found to cause many problems related to disturbances in security and public order. Shabby impression, wild, damaging beauty, seems to be a patent attached to this micro business where street vendors trading on sidewalks, in city parks and sometimes on the road. The purpose of this study was to determine the implementation of micro business empowerment policies in Makassar City. This research was conducted in Makassar City using a research method using a qualitative approach using a purposive technique tailored to the needs of the study. From the results of the study obtained an analysis of policy implementation using the model of policy implementation Edward III has not been able to parse the existing problems. Keywords: Policy Implementation, Empowerment, Micro business actors.

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transformation from market orientation to innovation orientation and the effect on marketing performance of woven industry in Wajo District, South Sulawesi Province. The study uses quantitative research design with sample survey method to 99 respondents. This study was analyzed with SmartPLS3 based on variance. The conclusions are below. First, customer orientation positively effects on innovation orientation. Second, competitor orientation positively affect on innovation orientation. Third, coordination between functions affect positively on innovation orientation. Forth, customer orientation positively affect on marketing performance. Fifth, competitor orientation positively affect on marketing performance. Sixth, coordination between functions negatively affect on marketing performance. Seventh, innovation positively affect on marketing performance. Keywords: Strategy Orientation, Market Orientation, Innovation Orientation, Marketing Performance

IC003112 THE INFLUENCE OF FINANCIAL LITERACY ON ENTREPRENEURIAL INTENTION Benediktus Elnath Aldi, Atmajaya University, Jakarta, Indonesia, [email protected] Irine Herdjiono, Musamus University, Merauke, Indonesia, [email protected] Gerzon Maulany, Musamus University, Merauke, Indonesia, [email protected] Fitriani, Musamus University, Merauke, Indonesia, [email protected] Abstract: This research aims to analyze how financial literacy influences entrepreneurial intention. The method used is quantitative method with logistic regression analysis. Data was collected from 382 undergraduate students in Musamus University. The results of the analysis show that financial literacy influences entrepreneurial intention. Students who have high financial literacy have higher entrepreneurial intention than students with low financial literacy. Four aspects of financial literacy, general knowledge of personal finance, saving-loan, insurance and investment effect on entrepreneurial intention. The contribution of this research is to support the importance of financial education for students in order to increase the interest in entrepreneurship. Keywords: entrepreneurship intention, financial literacy, financial behavior

IC003113 SOCIAL ECONOMIC ANALYSIS OF SMALL MICRO BUSINESSES FOR WOMEN IN COASTAL AREA IN BONE DISTRICT Nursini, Abduh M.Ibnu Hajar, Sri Undai Nurbayani Abstract: Micro, small and medium enterprises (MSMEs) are rapidly growing in Indonesia and especially in South Sulawesi at the end of this decade. For South Sulawesi, the most types of MSMEs are micro and small enterprises (MSEs) which both operated by men and by women. Most of the micro small business actors are women, but they still need attention in terms of production and productivity, especially for female fishermen MSEs, which generally range from the problem of poverty. This study aims to analyze the social economy of small micro enterprises and identify the problems and challenges in developing their business units. To achieve these objectives, the survey research method was used by selecting two coastal villages, namely Mallari Village and Lamurukung Village. The two villages were chosen as observation villages because the majority of the population derives their livelihood from fisheries and marine products. The population in this study was all actors of small micro-business women who processing fisheries and marine products. Samples were randomly selected for 40 fishermen households that processed fisheries and marine products. The data used were primary and secondary data. Primary data collection is done through in-depth interview techniques and descriptive analysis techniques are used to answer the research objectives.

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This study found (i) the average income earned by women micro small business actors is remain relatively low, (ii) the main problems faced include; limited raw materials, unstable raw material prices, low quantity and quality of products, low education level of business actors, low selling prices, and limited market access. Of all these problems, the marketing aspect is more dominant than other types of problems. (ii) local institutions like cooperatives have not been fully contributed to the improvement of the competitiveness of micro-enterprises. One of the institutional local that has been contributed to the MSEs is the Village-Owned Enterprises (BUMDES), although its role was small. To improve the competitiveness of small micro business products for women fishermen, it is necessary to strengthen local institutions, strengthen human resources capacity, support technology, and support regulations/policies related to marketing. Keywords: Small Micro Enterprises, Women, Fishermen, local institutions, cooperatives.

IC003114 VALUE CHAIN ANALYSIS TO COST EFFICIENCY Swandani* Accounting Department, Hasanuddin University, Indonesia ([email protected]) Anita De’ Grave Accounting Department, Hasanuddin University, Indonesia Alimuddin Lecturer of Accounting Department, Hasanuddin University, Indonesia Grace T. Pontoh Lecturer of Accounting Department, Hasanuddin University, Indonesia Abstract: This study aims to find out how the implementation of value chain to achieve competitive advantage and cost drivers on the primary activities and support activities at PT Makassar Agirsarana Utama (PT MAU). PT MAU is an exporting company that develops corn cob meals (CCM) business to meet export demand to Orient Generalize Co., Ltd. located in Naoetsu, Japan. This company utilizes agricultural waste that is corn cob to be a commodity with economic value that has not been utilized optimally in production centers in all regions of South Sulawesi Province. Value chain analysis is expected to provide a strategy to perform cost efficiency in achieving competitive advantage. The approach taken in this research is qualitative approach. The result shows that the activity that use the biggest cost is operational 36,36%, followed by out logistic 28,60%, company infrastructure 17,48%, human resource management 10,70%, purchasing 4,01%, and entrance logistic 2,86%. The primary activity in CCM production is the cost of non value-added activities resulting in non-value added costs in operational activities, out logistics, human resource management and corporate infrastructure. By using the value chain analysis the company can not eliminate such activities because it is important for long-term business of PT Makassar Agrisarana Utama (PT MAU) so that it is necessary to costs reduce consisting of labor costs, machine rental cost, container rental cost, office travel cost and consumption cost. Keywords: Value Chain Analysis, Cost Efficiency, Competitive Advantage.

IC003115 THE RED LIGHT OF ABC (ACTIVITY BASED COSTING) Wenni Andriani* Accounting Department, Postgraduate Hasanuddin University Meutia Fadilah Mustika Accounting Department, Postgraduate Hasanuddin University Rifkhi M. Fauzan S. Accounting Department, Postgraduate Hasanuddin University Alimuddin Lecture of Accounting Department, Hasanuddin University Grace T Pontoh Lecture of Accounting Department, Hasanuddin University Abstract: This study aims to determine the factors that cause Rumah Bambu Pintar -culinary not apply Activity Based Costing (ABC) in the allocation of costs. This research is a descriptive research. This study illustrates the data obtained and analyzed on existing data for the purpose of describing the fact that currently applies. This study focuse on five indicators of inhibiting the implementation of Activity Based Costing (ABC) in a company ,

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they are allocation, cost, lack of human resources, spent a lot of time, and the costs are often overlooked. The results showed that only two indicators that become an obstacle to the implementation of Activity Based Costing (ABC) at Rumah Bambu Pintar (RBP), which is the lack of human resources both in design and in operating systems. Keywords:Activity Based Costing (ABC), Inhibitors Implementation

IC003117 THE APPLICATION OF THE PRINCIPLES OF GOOD GOVERNANCE IN THE MANAGEMENT OF VILLAGE FUND ALLOCATION STUDIES IN THE VILLAGE OF PITUMPANUA, WAJO, SOUTH SULAWESI Hermiyetti Universitas Bakrie, Jakarta, Indonesia [email protected] Ekha Arianty Arfah STIE Wira Bhakti, Makassar, Indonesia Dominica A Widyastuti Universitas Bakrie, Jakarta, Indonesia Abstract: The issue of good governance itself is debated because of the demands of changes in the management of state life (Sopanah, 2012). Expected changes in terms of government are mainly related to the use of more efficient and effective public resources (Edralin, 1997; Sumarto, 2004; Sukardi, 2009). The concept of good governance is not a new issue in the field of accounting in the public sector, but not many studies have discussed the topic of good governance in village financial management as the lowest government agency in Indonesia. The purpose of this research is wants to describe how the implementation of the principle of Good Governance in the management of Village Fund Allocation (ADD) in the villages of Pitumpanua district, Wajo Regency, South Sulawesi Province, so that the results of this study can provide input and recommendations or policies for the Wajo Regency government especially, the Empowerment Agency and the Village Government of Wajo Regency and the Government of Pitumpanua District in the implementation the principles of good governance, especially Good Village Governance. The superiority of theoretical research is that this research is expected to provide theoretical implications for the accounting science of the public sector, especially regional finance to realize the spirit of good governance. The research method used is descriptive with a qualitative approach. The resource persons of this study consisted of government officials and community representatives. Data collection techniques used in the form of interviews, observation, and documentation. Data analysis is done by data collection, data reduction, data presentation, and conclusion. The results of this study show that the principles of GCG in managing the APBDES have been implemented quite well by the village government in Pitumpanua District, although there are still GCG principles that have not been implemented optimally Keywords: Tranparancy, Accountability, Village Government, APBDes, Responsilities, Good Corporate Governance.

IC003118 WOMEN’S ROLE IN THE DEVELOPMENT OF SOUTH SULAWESI’S SMALL AND MEDIUM ENTERPRISES HOME INDUSTRY THROUGH SOCIAL MEDIA Jumidah Maming1, Abdul Razak Munir2, Nuraeni Kadir3, Andi Reni4 Abstract: The social media provided the prospect of further development of Small and Medium Enterprises. Because of that the companies specifically the home industries that utilizes social media in developing its business requires special attention due to its strategic nature. In addition, the low amount of women who utilized social media shows low interest towards social media.

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Another important thing to note is that the women’s capability of utilizing the social media needs to be improved as well. To do so, training along with workshops with practical and simple technique may be used to increase their knowledge on social media. Keywords: small to medium sized industries, social media, home industry

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