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1	Accounting	ABS-12
Enhancing Students^ Public Sector Accounting Learning By Using Augmented Reality Imam Mulyono, Mika Marsely, Siti Amerieska State Polytechnic of Malang Abstract Accounting is separated into several parts in higher education, including financial accounting, management accounting, tax, auditing, financial management, and public sector accounting. Public sector accounting is regarded as a critical component of accounting students^ foundational skills. In terms of transaction recording, public sector accounting differs significantly from finance or managerial accounting. Many real cases from any institution (government, worship place, hospital, school or university, and any other non-profit organization) can be utilized as examples in class to improve learning effectiveness. Augmented reality (AR) technology can provide the 3D explanation with animation by targeting a marker with the mobile camera. As a result, in this study, AR-based 3D animation was used to deliver a complete and interactive explanation. In general, this application is appropriate for both epidemic and regular learning activities. It will come in handy in any occasion. 51 students studying public sector accounting were recruited as participants in this project to validate the effectiveness of this technique. Their learning outcomes with AR were measured using Bloom^s cognitive levels, which demonstrate the degree of learning achievement at various stages. According to the findings, students in the experimental group had much stronger comprehension of basic concepts of non-profit accounting characteristics and recording transactions on financial statements through AR than those in the control group. The findings suggest that, when compared to traditional learning methods, AR-based 3D animation could significantly enhance students^ higher-level cognitive abilities, allowing them to more effectively scaffold knowledge about basic concepts in non-profit accounting characteristics and financial statement recording transactions. Keywords: Public Sector Accounting, Augmented Reality, Learning Share Link | Plain Format | Corresponding Author (Mika Marsely)

2	Accounting	ABS-15
Research on Manufacturing Companies in Indonesian To Practices Corporate Social Responsibility Commitment During the Covid-19 Pandemic Era Kurnia Ekasari, Ari Kamayanti, Padma Adriana Sari, Elvyra Handayani Soedarso Politeknik Negeri Malang Abstract The prolonged COVID-19 pandemic has triggered academics and practitioners to examine the impact of this pandemic from various perspectives, including in the fields of social science and accounting. This study traces corporate social responsibility during the pandemic in manufacturing companies listed on the Indonesian stock exchange. The research method uses interpretive content analysis to capture the subjective and emotional elements of the company under study. The results showed that the observed companies made some CSR strategies and models according to the company^s financial capabilities during the pandemic. Keywords: Commitment, Corporate Social Responsibility, Covid 19, Interpretive Content Analysis Share Link | Plain Format | Corresponding Author (Kurnia Ekasari)

3	Accounting	ABS-20
Implementation of ISAK 35 to Increase the Accountability of Mosque Financial Report Andriani, Mochammad Arif Budiman, Rizky Fadhillah, Esmeralda Elfaradayanti Politeknik Negeri Banjarmasin Abstract Mosque is center of Moslem worship activities. On the other hand, mosque also conducts variety of social and religious activities, thus it can be categorized as non-profit organization. In order to present its accountability, mosque needs to prepare financial report that is comply with Indonesia Accounting Standard for nonprofit organization, called ISAK 35. ISAK 35 was effectively applied on January 2020. The aim of this research is to increase the level of accountability of mosque by preparing financial report in accordance with ISAK 35. The research was conducted using descriptive case study method. The data was gathered by investigating the organizers of Khairullah Great Mosques in Banjarmasin city. The data used was primary collected by interviewing the mosque organizers. Furthermore, secondary data also used by scrutinizing financial report of the mosque. The result shows that the original financial report of the mosque which was presented as cash inflow and cash outflow was not sufficient which then misled the reader. The organizers failed in documenting assets and costs of the mosque. By preparing the financial report in accordance with ISAK 35, it is proven that assets, costs and cash flows of the mosque are truly and fairly presented. Keywords: ISAK 35- mosque- financial report Share Link | Plain Format | Corresponding Author (Andriani Andriani)

4	Accounting	ABS-21
The Role of Human Capital as Mediating Relationship between Audit Committee Effectiveness and Real Earnings Management Sri Layla Wahyu Istanti, Anis Chariri, and Agung Juliarto Diponegoro University Abstract This paper aims to examine the impact of the effectiveness of the audit committee which consists of two elements, namely the number of audit committee meetings and independent audit committees on real earnings management with human capital as a mediating variable. This research is a quantitative study using data from manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The data were tested using path analysis. The results showed that the number of audit committee meetings had a significant effect on human capital, but the independent audit committee had no effect on human capital. This study also found that only the number of audit committee meetings had a significant effect on real earnings management, while the independent audit committee and human capital had no effect on real earnings management. Furthermore, there is empirical evidence showing that human capital has a mediating effect on the number of audit committee meetings and independent audit committees with real earnings management. The main contribution to the originality of this research is the role of human capital as a mediation in the relationship between the effectiveness of the audit committee and real earnings management. Keywords: number of audit committee meetings, independent audit committee, human capital, real earnings management Share Link | Plain Format | Corresponding Author (Sri LaylaWahyu Istanti)

5	Accounting	ABS-28
LEVERAGE, COMPANY PERFOMANCE AND COMPANY SIZE : CASE STUDY IN INDONESIA Wiyarni Wiyarni- Bunyamin Bunyamin- Olivia Shendy STIE Malangkucecwara Malang Abstract This study aims to investigate the influence of leverage on company performance with company size as moderating variable. Leverage in this study is measured by the Debt-to-Equity Ratio and Debt to Asset Ratio. Each debt will put a strain on the person who owes it. The higher the loan amount, the higher the interest rate that must be paid. A study of 40 publicly traded firms listed on the Indonesia Stock Exchange is conducted based on the description. A conclusion may be formed based on the findings that there is an influence of Debt-to-Equity Ratio and Debt to Asset Ratio on the performance of firms that are listed on the Indonesia Stock Exchange simultaneously. This study also found that company size is not able to significantly moderate the effect of leverage on company performance. Keywords: Leverage, Company Performance, Company Size, Indonesia Stock Exchange Share Link | Plain Format | Corresponding Author (Wiyarni Wiyarni)

6	Accounting	ABS-29
The effect of non-financial performance measures on role clarity ad procedural fairness: The role of knowledge of performance appraisal systems Utami Puji Lestari (1*), Lanita Winata (2), Yusep Friya Purwa Setya (1) (1) State Polytechnic of Jakarta Jalan Prof. Dr. G.A. Siwabessy Kampus Baru UI Depok utami.lestari[at]akuntansi.pnj.ac.id (2) Griffith University Gold Coast Campus, Parkland Dr, Southport, Queensland, Australia Abstract Due to the lack of efficiencies of traditional performance measures that focus on financial performance, organizations emphasize non-financial performance measures. While there is increased use of these measures, there is a growing discussion on their advantages and consequences, such as to employees^ behavior. To be accepted by employees, the performance measurement systems need to be perceived as clear and fair. This study aims to investigate the effect of non-financial performance measures on role clarity and procedural fairness. In addition, this study also examines if the knowledge of performance appraisal systems mediates the relationships. The data were collected through survey questionnaires from 79 employees at the managerial level of service organizations, namely public accounting firms and a state-owned administrative service located in Jakarta, Bogor, Depok, Bekasi, and Banten. PLS-SEM with SmartPLS Software Version 3.3.3 was used to analyze the data. The results indicate that non-financial performance measures are significantly associated with role clarity and knowledge of performance appraisal systems. While there are no relationships between (1) non-financial performance measures and procedural fairness and (2) knowledge of performance appraisal system and procedural fairness, there are significant associations between (1) knowledge of performance appraisal systems and role clarity and (2) role clarity and procedural fairness. These results suggest that non-financial performance measures improve employees^ perceptions of role clarity and procedural fairness through a better knowledge of performance appraisal systems. Keywords: non-financial performance measures- knowledge of performance appraisal systems- role clarity- procedural fairness Share Link | Plain Format | Corresponding Author (Utami Puji Lestari)

7	Accounting	ABS-30
Construction of debt accounting in the perspective of al-Muzammil verse 20 Abdul Gafur Universitas Mulawarman Abstract This study aims to construct debt accounting based on the perspective of the Quran (al-Muzammil verse 20). The construction of debt accounting is the development of theoretical concepts by using a religious method that uses the content of the Quran as a basis for formulating religious scientific concepts regarding debt accounting. The construction results produce the premise that every entity is obliged to provide good loans to Allah and each entity essentially has a debt (obligation) to the poor. This premise results in the theoretical concept that debt accounting is a form of submission to Allah through the recognition of the entity^s obligation to give alms to the poor. The theoretical concept resulted in the proposed concept of Shariah accounting, especially related to religiously value of debts as an effort to replace the mainstream concept of debt accounting that has materialism. Keywords: religiously value, shariah accounting, debt accounting Share Link | Plain Format | Corresponding Author (Abdul Gafur)

8	Accounting	ABS-32
The Developing Assimilation Process in Learning How to Prepare Financial Statements for Manufacturing Companies Using Accounting Software Zainal Abdul Haris*, Retno Widiastuti, Widi Dwi Ernawati Politeknik Negeri Malang Abstract The purpose of this research is to develop an assimilation process for students in learning how to prepare financial statements in manufacturing companies. In this case, there are two interrelated courses, Cost Accounting which already exists in the student^s cognitive structure and serves as an anchor for the new knowledge being studied, that is compiling the financial statements of manufacturing companies in its position as a new meaningful learning task. This study was carried out using empirical methods, in the form of direct experience in studying, observing, and teaching how to use accounting software, especially in arranging the financial statements of manufacturing companies. The result of this study is that students can relate their knowledge in cost accounting to new knowledge in preparing financial reports for manufacturing companies through the use of accounting software with unusual stages. This is indicated by their success in solving the relevant cases given. The research contribution is the description of how the assimilation process is carried out towards achieving meaningful learning in the preparation of financial statements of manufacturing companies using accounting software. The limitation of this research is that the technical recording carried out using accounting software does not reflect the stages of recording that are carried out manually so that the assimilation assistance delivered is not easily understood by students Keywords: assimilation process, cost accounting, accounting software, unusual stages Share Link | Plain Format | Corresponding Author (Zainal Abdul Haris)

9	Accounting	ABS-37
Will Accounting Students Choose A Career As A Public Accounting? A Case Study Outcome By A Meta-Analyses Puji Handayati Universitas Negeri Malang Abstract The purpose of this study was to analyze and identify the results of previous studies related to career choice factors by accounting students. Meta-analysis method was used out of 87 scientific articles during 2005-2019 where 14 articles were designated as research samples. Factors of family and closest people, financial rewards, and job opportunities are considered as independent variables, and in contrast, career choice to become a public accountant are considered as dependent variables in this study. The results showed that family and closest people factors, financial rewards and job opportunities had a significant positive effect on career choice for accounting students. The outcomes obtained in this study will be useful for other researchers to identify the relationship between the factors of family and closest people, financial rewards, job opportunities, and career choice for future research. Keywords: Career Choices, Public Accountant, Financial Rewards, Family, Job Opportunities Share Link | Plain Format | Corresponding Author (Puji Handayati)

10	Accounting	ABS-43
The Influence of Firm Size, Ownership Structure, Leverage, and Audit Quality on Earnings Management (Case Study on Manufacturing Companies Listed on the IDX for the 2015-2019 Periode) Retnaning Ayu Dyah Sawitri (a*), Novrida Qudsi Lutfillah (b), Triesti Candrawati (c) Malang State Polytechnic Jalan Soekarno Hatta No 9, Kec. Lowokwaru - Kota Malang - Prov. Jawa Timur, 65141, Indonesia Abstract This study aims to identify and analyze the factors that influence earnings management in manufacturing companies listed on the IDX. The method of determining sample used is purposive sampling in accordance with predetermined criteria. The total sample obtained is 36 manufacturing companies with time period of 2015-2019. This research is quantitative study with analytical technique used, namely multiple linear regression. The data used are annual report of 36 manufacturing companies. The results show that firm size and institutional ownership affect earnings management, but managerial ownership, leverage, and industry specialization auditors have no effect on earnings management. On the other hand firm size, managerial ownership, institutional ownership, leverage, industry specialization auditors together have an effect on earnings management. The results of this study are expected to be useful for regulators, investors, and other stakeholders so that they can make policies in preventing opportunistic earnings management practices that can harm various related parties. Keywords: Industrial specialization Auditor, leverage, earnings management, ownership structure, company size Share Link | Plain Format | Corresponding Author (Retnaning Ayu Dyah Sawitri)

11	Accounting	ABS-44
THE EFFECT OF PROFITABILITY AND INVESTMENT DECISIONS ON COMPANY VALUE WITH GOOD CORPORATE GOVERNANCE AS MODERATING (Case Study on Manufacturing Companies Listed on the Indonesia Stock Exchange) Yulfi Haniyah Farasary, Edi Winarto, Ari Kamayati State Polytechnic of Malang Abstract Abstract - This research aimed to determine the effect of profitability and investment decisions on firm value. The population used in this research was manufacturing companies listed on the Indonesia Stock Exchange period 2017-2019 which were amounted to142 companies. The samples were determined through the purposive sampling method, in order to obtain samples of 18 companies. The research data was in the form of secondary annual report data which was collected through documentation technique. The data analysis used descriptive statistics and multiple linear regression analyses. The results showed that the effect of profitability as proxied by return on assets and investment decisions proxied by price earning ratio simultaneously had a positive and significant effect. The results also showed that the influence of profitability and investment decisions partially had positive and significant effect on firm value with good corporate governance as a moderator. So, it is expected that the companies can use these two variables as a reference to determine their strategy in increasing the companies^ value by using good corporate governance. Keywords: Effect of Profitability, Investment Decision, Firm Value, Good Corporate Governance Keywords: Effect of Profitability, Investment Decision, Firm Value, Good Corporate Governance Share Link | Plain Format | Corresponding Author (Yulfi Haniyah Farasary)

12	Accounting	ABS-45
Implementation of Transactional Theory to Unlock the Secrets of Investor Behavior in the Capital Market Satia Nur Maharani, Setya Ayu Rahmawati Universitas Negeri Malang Abstract When traditional financial theory is tested in an actual context, various anomalies have been discovered. Such anomalies are the result of deviations from the norms established by standard financial theory. Further analysis of the anomaly leads to the understanding that the actual observed behavior is not as modeled in traditional financial theory. Through a qualitative approach using the perspective of Lazarus Folkman^s transactional theory, this article presents research findings that investors do not always behave rationally and/or always emotional. The character of human cognitive and affective potentials presents a very wide space of possibilities for collaboration and competition against these two potentials. In the end, the behavior of investors in making economic decisions is very complex and varied. Maximum cognitive with limited affective and vice versa maximal affective with limited cognitive is one of the findings that reflects the collaboration and competition of the potential that produces several kinds of investor behavior. The conceptual framework found in this study has the potential to be tested in subsequent research with a different method approach. Keywords: Traditional Finance Theory, Behavior Finance, Transactional Theory Share Link | Plain Format | Corresponding Author (Satia Nur Maharani)

13	Auditing	ABS-8
DOES PROFILING FRAUDSTERS INCREASE AUDITORS PROFESSIONAL SKEPTICISM? EMPIRICAL EVIDENCE OF NARCISSISTIC PROFILE Darsono, Anis Chariri*, Indira Januarti Department of Accounting, Universitas Diponegoro Jl. Prof. Soedarto SH, Tembalang Semarang *anis_chariri[at]live.undip.ac.id Abstract Profiling the psychological characteristics of fraudsters including narcissism is perceived as an important factor for auditors especially with their responsibility for fraud detection. Such profiling should increase auditor^s professional skepticism during brainstorming session. This study aims at investigating the effect of the psychological characteristic of fraudsters especially narcissism on auditor^s professional skepticism. We conduct empirical tests using data from auditors - working at public accounting firms and the Auditor Board of Indonesia (BPK) located in Semarang, Indonesia - who responded to our survey (68 respondents). Data then were analyzed using linear regression. The result indicates that profiling narcissism significantly increases the auditor^s professional skepticism. The finding implies that during the brainstorming session, auditors should increase their skepticism by considering the psychological characteristics of clients beyond the procedural aspects of audit Keywords: narcissism, profiling, brainstorming, professional skepticism, fraudsters Share Link | Plain Format | Corresponding Author (Anis Chariri)

14	Auditing	ABS-18
Fraud Diamond Dimensions and GONE Theory in Influencing Academic Fraud (Case Study of Polytechnic Students in Pekanbaru) Yefni (*), Bunga Dewi, Zainal Arifin Renaldo Accounting Study Program Politeknik Caltex Riau, PCR Pekanbaru, Indonesia *)yefni[at]pcr.ac.id Abstract This study aims to identify how the dimensions of Fraud Diamond and GONE Theory influence academic fraud. Fraud Diamond in this study is measured by using pressure, opportunity, rationalization, and ability, while GONE Theory uses the proxies of greed, need, and disclosure. The behavior of polytechnic students is a very interesting object to study because it is identical to discipline and very strict lecture rules. The sample in this study were Polytechnic students in Pekanbaru City. The data were collected using a questionnaire and analyzed using multiple linear regression test. The results showed that Fraud Diamond (rationalization and ability) and GONE Theory (disclosure) had a significant effect on student academic fraud. There are strict rules and disciplines for polytechnic students, but because cheating is considered a common thing, it is committed by other students. The ability of students to cheat is supported by their previous experience, so students will be motivated to commit academic fraud. In addition, the attitude of the exam supervisor or lecturer who does not pay attention to student movements as well as the sanctions that are considered light, academic fraud will be an attitude that students will do and choose in getting better grades. Keywords: Fraud Diamond- GONE Theory- Academic Fraud- Polytechnic Share Link | Plain Format | Corresponding Author (Yefni Yefni)

15	Business and Finance	ABS-9
What are Determinant Factors for Master Student (Gen Y) to Join on Indonesia^s Giant Digital Startup? Dediek Tri kurniawan, Sopiah, Afwan Hariri Agus Prohimi, Yesiana ihda Kusnayain Universitas Negeri Malang Abstract Abstract- The research of the millennial generation (Generation Y) has been widely discussed in various theoretical and empirical studies. The purpose of this research is to provide the ideal company perspectives for Indonesian Generation Y master students and the factors that encourage them to join Indonesian digital startups. The analysis method used is SEM-PLS. The interviewees for this study are 191 master^s students studying economics, management, psychology, law, and IT in Indonesia. The results of this study show that salaries and diversity are the attractiveness of the company, while ethics and corporate social responsibility are the main reasons for joining the company. This study also confirmed the significant relationship between POF and organizational attractiveness and intention to apply. This study also cannot confirm the role of social networks in regulating the relationship between organizational attractiveness and intention to apply, and the relationship between POF and intention to apply. Keywords: Employer branding, POF, Gen Y, Master Program students Share Link | Plain Format | Corresponding Author (Dediek Tri Kurniawan)

16	Business and Finance	ABS-11
Implementation of the Accounting Bookkeeping System for MSMEs during The Covid 19 Pandemic: Conceptual Analysis. Sulastri, Dhika Maha Putri, Ferby Mutia Edwy Universitas Negeri Malang Abstract The purpose of this study was to find out how the practice of financial accounting in MSMEs in East Java Province, especially during the Covid 19 Pandemic. This research is qualitative research using a conceptual analysis approach. The processed data are primary data and secondary data. Primary data were obtained from interviews with MSME owners and secondary data was obtained from literature studies about financial accounting and the Covid 19 Pandemic. The results obtained concluded that there was positive perception towards the application of financial accounting. Although MSME owners do not understand financial accounting principles perfectly, MSME owners try to apply accounting principles. MSME owners realize that accounting is one part of good corporate governance. By recording using an accounting bookkeeping system, owners can manage finances comprehensively because they know and understand the extent to which assets are managed. Financial accounting helps MSME owners to maintain business continuity, especially during the Covid-19 pandemic. Keywords: Accounting, MSME, Covid-19, Business Share Link | Plain Format | Corresponding Author (Dhika Maha Putri)

17	Business and Finance	ABS-14
THE PRACTICE OF ISLAMIC CONTRACTS IN ISLAMIC BANK X Nur Indah Riwajanti, Kartika D.S. Susilowati, Nurafni Eltivia, Oktaviana Dwi Hariani Politeknik Negeri Malang Abstract This study aims to explore the practice of Islamic contracts at Islamic Bank X in Malang, particularly on the financial perspective as preliminary research for education applied research. This study uses an exploratory descriptive approach by collecting data through interviews with employees of the Islamic Bank X. The Bank applies some Islamic contracts in savings and financing products, include: savings contracts include the Mudharabah and Wadiah contracts, while financing products use the Murabahah and Musyarakah sale and purchase contracts. The Murabaha contract are the most widely used contracts in financing, while Salam contract is not implemented. In performing calculations, the Bank X performs certain stages and comply with Islamic rules. Keywords: Islamic contracts, Islamic bank, Murabahah, Musyarakah Share Link | Plain Format | Corresponding Author (Nur Indah Riwajanti)

18	Business and Finance	ABS-17
The Impact of Covid-19 Pandemic on the Financial Performance of Islamic Banking in Indonesia Mochammad Arif Budiman*- Salna Azzahrah- Andriani Politeknik Negeri Banjarmasin Jl. Brigjend. H. Hasan Basri Banjarmasin 70124 Abstract The Covid-19 pandemic has had a serious impact on all economic sectors in Indonesia, including Islamic banking. The purpose of this study is to analyze the financial performance of Islamic banking in Indonesia due to the impact of the Covid-19 pandemic, by analyzing the financial statements using financial ratios, namely NPF (Non-Performing Financing), FDR (Financing to Deposit Ratio), CAR (Capital Adequacy Ratio), RoA (Return on Assets), and RoE (Return on Equity). This is a quantitative research using the comparative-analytical approach. The samples used were 5 Islamic commercial banks in Indonesia. The data analyzed were financial reports before the pandemic (quarter IV 2019 & quarter I 2020) and after the pandemic (quarter IV 2020 & quarter I 2021). Data then tested with a paired sample t-test using the SPSS version 26. The results showed that Covid-19 pandemic does not affect the financial performance of Islamic banking in Indonesia. This can be seen through the results of the paired sample t-test of the ratios of NPF, FDR, CAR, RoA, and RoE which overall do not show any significant difference in the financial performance of Islamic banking before and after the pandemic. Keywords: Financial Performance- Islamic Banking- Covid-19 Pandemic- ROA- ROE Share Link | Plain Format | Corresponding Author (Mochammad Arif Budiman)

19	Business and Finance	ABS-24
HIGH PERFORMANCE-PRICE RATIO AIR AND NOISE POLLUTION ESTIMATOR DEVICE Hao Zheng PUP Abstract Abstract Technology innovation nowadays is a fast-growing phenomenon that greatly impacts society. These technologies had modernized the way of living. From transportations to electronics and communications- these are increasingly emerging to satisfy human needs but are seen to greatly contribute to societal problems such as noise and air pollution. Pollution introduces contaminants causing adverse effects on health and environment. According to Bradford (2018) noise and air pollution is a most prevalent pollution problem in the world. Rappler presented that road workers (traffic enforcers and street sweepers) are most frequently exposed to hazards for ^long-term blood poisoning and hearing loss^ (July 12, 2019 - [Right of Way] The city^s most dangerous job. The United Nations Agenda 21 and the European Charter on Transport, Health and surrounding both supports principles of environmental management in these policies by government, including managements of air and noise can be based which include three principles: (1) the prevention principle (2) polluters pay principle- and the (3) precaution principle. The prevention principle incorporates the possible level in a special situation and location without finding all of the scientific proof of destroys. The polluters pay principle is associated with monitor, management, abating levels and superintendence while prevention principle implements reduction of pollution in sources. Different air and noise estimators are now available with high-cost values and eventually there is a deficiency to locality and to individual households. Thus, incorporating the relevant concepts, this study shows the need for a high performance-price ratio device mainly focused on efficient monitoring of air and noise quality levels. Keywords: high performance-price ratio Share Link | Plain Format | Corresponding Author (Hao Zheng)

20	Business and Finance	ABS-40
Implementation of the Technology Acceptance Model in Muzakki^s Behavior intention in Using E-Zakat Hasan Mukhibad- Doddy Setiawan- Y Anni Aryani- Falikhatun Universitas Negeri Semarang- Universitas Sebelas Maret Abstract Realization of zakat acceptance in Indonesia is still not optimal even though many Amil Zakat Institutions (AZI- Lembaga Amil Zakat) have developed an electronic zakat payment system (E-Zakat). This study was conducted to explain behavior intention to use e-zakat using a technology acceptance model approach. We used 80 muzakki who are E-Zakat users and the data were analyzed using SEM-PLS. We identified that perceived usefulness and perceived ease of use have a very significant effect on behavior intention to use e-zakat. The implication of this research is that AZI, which develops e-zakat, should pay attention to the convenience and usability of e-zakat by paying attention to the features, services, and clarity of procedures in using e-zakat. Keywords: e-zakat, behavior intention, muzakki, mustahik Share Link | Plain Format | Corresponding Author (Hasan Mukhibad)

21	Business and Finance	ABS-42
Analysis of Global Sharia Mutual Fund Performance and Benchmarking Using Dow Jones Islamic Market Index Robiatul Hidayah, Hesti Wahyuni, Hari Purnomo Politeknik Negeri Malang Abstract The research is aimed to analyze the performance of Global Islamic Mutual Funds in Indonesia and compare the performance of market proxy of Dow Jones Islamic Market Index as a benchmark. This type of research is descriptive quantitative. The data collection instrument was documentation. The data collected were the net asset value of mutual funds, the risk free rate and the Dow Jones Islamic Market Index data. The data analysis methods used are Sharpe, Treynor, Jensen Alpha, M-Square and Treynor & Treynor (TT). The results of study showed that the performances of all Global Sharia Mutual Funds in 2018 as measured by the Sharpe and Treynor method were negative, whereas when measured by the Jensen Alpha, M-Square and TT methods, there was only one mutual fund that had a positive performance. By contrast, the performances of all Global Sharia Mutual Funds in 2019 as measured by the Sharpe and Treynor methods were positive, whereas when measured by the Jensen Alpha, M-Square and TT methods there were three mutual funds that had negative performance. These latter performances were similar tothose of 2020 except that the ones measured by the M-Square method were all positive. The findings also indicated that in the comparison of mutual fund returns with benchmarks in 2018 - 2020 there was one outperforming mutual fund. Meanwhile, the comparison of mutual fund performances based on the Sharpe, Treynor, Jensen Alpha, M-square (M2) and Treynor & Treynor (TT) methods with benchmarks indicated that the Schroder Global Sharia Equity Mutual Funds (USD) and BNP Paribas Cakra Syariah USD Mutual Funds had better performances compared to those of the other Global Sharia Mutual Funds. Keywords: Sharia Mutual Fund Performance- Sharpe- Treynor- Jensen- M-Square- TT- Dow Jones Islamic Market Share Link | Plain Format | Corresponding Author (Robiatul Hidayah)

22	Digital Business and E-Commerce	ABS-6
Semantic-based Chatbot Application Development to Improve Online Store User Service Yosi Afandi (a*), Maskur (b), Abdul Waris (b) Business Administration Dept. State Polytechnic of Malang Abstract The use of chatbot applications for online business is very important because it has been widely used to improve services as customer service for online shop visitors in transacting. Conversations between prospective buyers and virtual customer service are carried out to obtain answers from the chatbot database, while those that are not found will add new knowledge by searching for information relevant to questions on the website. The online shop chatbot application used in the case study is batik which sells batik products typical of Malang. In a previous study, a Virtual Customer Service prototype was developed through the A.L.I.C.E (Artificial Internet Linguistic Computer Agency) knowledge base based on AIML (Artificial Intelligence Markup Language). By using a chatbot equipped with artificial intelligence, prospective buyers quickly obtain accurate answers about 87% of relevant questions and answers from the chatbot application, then this research was developed by adding semantics using ontologies to process questions that have a more specific meaning, obtaining an accuracy of about 92 % of relevant questions and answers. Keywords: Information, Chatbot, artificial intelligence, database, semantic Share Link | Plain Format | Corresponding Author (Maskur Maskur)

23	Digital Business and E-Commerce	ABS-13
THE EFFECT OF GREEN PRODUCT ATTRIBUTES AND ECO LABEL INFORMATION ON GREEN PURCHASING DECISION (A STUDY ON CONSUMERS OF RINSO ANTI NODA DETERGENT) Asminah Rachmi, Tri Istining Wardhani, Dwi Sudjanarti Politeknik Negeri Malang Abstract The increase of society awareness on the need for environment protection has changed their behaviour in consuming the products. As consumers, they start to switch to green products. Meanwhile many companies start to adopt green marketing by producing green products and including ecolabel in the packaging. The green product attributes and ecolabel information are trusted to be able to influence freen purchasing decision of consumers. This study attempt to investigate the effect of green product attributes, and ecolabel information to green purchasing decision (a study on consumers of Rinso Anti Noda detergent). This research used quantitative approach. Three hypotheses were created to examine the relationship between green product attributes, ecolabel information and green purchasing decision. The population was consumers of Rinso Anti Noda detergent that have education level minimum SMU (senior high school). Purposive ampling method was applied for data collection to 114 samples. Data analysis used multiple regression analysis. The data analysis of 114 samples showed that green product attributes has a significant effect on green purchasing decision. Ecolabel information also has a significant effect on green purchasing decision. Meanwhile Green product attributes and ecolabel information simultaneously affect green purchasing decision. These findings are ecpected to provide recommendatiom to the management of Rinso Anti Noda detergent to add more green product attributes and ecolabel information on the packaging so the consumers will have better understanding on the advantages of Rinso Anti Noda detergent as a green product. Keywords: green product attributes, ecolabel information, green purchasing decision. Share Link | Plain Format | Corresponding Author (Asminah Rachmi)

24	Digital Business and E-Commerce	ABS-25
DEVELOPMENT OF MARKETING MODEL BASED E-MARKETING FOR SMALL MEDIUM ENTREPRISE OF KRIPIK TEMPE IN SANAN MALANG CITY Mohammad Maskan, Tundung Subali Patma, Heru Utomo and Maskur Politeknik Negeri Malang Abstract ABSTRACT This research was conducted to develop an e-marketing-based Small and Medium Entreprise marketing model, which has the characteristics of: contextual, creative and learning by doing, so that it can reach a wider market area. Small and Medium Entreprise are the most widely owned form of business by the Indonesian people. This is because to have this type of business does not require a lot of capital and expertise, therefore, the growth and competitiveness of this form of business is slow compared to medium and large businesses. One of the lags is in the use of information technology, in the form of e-marketing. Companies that use e-marketing, their marketing area can be wider and without boundaries so that the company^s development and income can increase again. This research design uses development research. At this stage it involves marketing experts, information technology experts (computers), and consumers. The research method in collecting data using interviews, documentation and observation. The total population is all SMEs Chips Tempe entrepreneurs in Malang City, the sample is 10% which is taken by accidental sampling. The data analysis technique used descriptive qualitative analysis. The results of data analysis show that in cycle 3 (three) which is assessed by computer experts, marketing experts, Tempe Chips MSME owners and consumers, the average value of the attention dimension is 92%, the interest dimension is 86.2%, the desire dimension is 91.5%, and the action dimension is 87.1%. This can show that the Tempe Sanan Chips e-marketing design in Malang City is worthy of publication and use because it is included in special criteria in increasing consumer buying interest, so that it can provide convenience in conveying detailed product information through e-marketing-based marketing design promotion media Sanan Tempe Chips in Malang City. Keywords: Marketing, Sanan tempe chips, e-marketing and Small Medium Entreprise Share Link | Plain Format | Corresponding Author (Mohammad Maskan)

25	Digital Business and E-Commerce	ABS-38
The research trends of social media in tourism business management Phuong B.L.- Le.D.An Duy Tan University, Danang, Vietnam Abstract The research trends of social media in tourism business management Purpose The outbreaking of the COVID-19 pandemic has led to challenges and innovations in tourism business management research. This study examines the evolution of social media research trends in tourism business management research worldwide and highlights emerging research themes and methodological approaches. Methods This study will search and filter on the Scopus web to collect databases and apply hybrid methods, using the VOSviewer algorithm to create maps based on bibliographic and text data to measure the inter-relationships and impacts, identify valuable insights for social media within the tourism business management research. Findings The study outcomes expressed the development in social media trends in tourism business management research relevant to social media, social networking (online)), and methodology research trends. Research limitations Research data is mainly from reviews of articles that may not account for all trends in reality. Originality/value This research is original that will apply to future social media for tourism management researchers and institutions. Keywords: Social media, tourism business, tourism management Share Link | Plain Format | Corresponding Author (Phuong Bui Le Anh)

26	Digital Business and E-Commerce	ABS-46
Electronic Word of Mouth and Product Quality Effects on The Decision to Purchase The Acne Series Ms Glow Package in Malang City Baroroh Lestari, Heniar Farin Fahira State Polytechnic of Malang Abstract Information and communication technology is developing very fast, enabling online social networks to become a new medium for consumers to conduct Electronic Word of Mouth (e-WOM) about the quality of the products to be purchased, one of which is the Acne Series package product produced by MS Glow. MS Glow is one of the companies engaged in skin care and beauty in Indonesia. This study aims to examine the effect of Electronic Word of Mouth (e-WOM) and Product Quality on purchasing decisions for the Acne Series MS Glow package in Malang City, either partially or simultaneously. This study consists of two independent variables, namely Electronic Word of Mouth (e-WOM) and product quality and one dependent variable, namely Purchase Decision. In this study, a quantitative approach was used with data collection techniques using a questionnaire. The number of samples in this study were 100 respondents who were taken using purposive sampling technique. The data analysis technique used is classical assumption testing and hypothesis testing. The results showed that: (1) e-WOM had a positive and significant effect on purchasing decisions. (2) product quality has a positive and significant effect on purchasing decisions. (3) e-WOM and product quality simultaneously have a positive and significant effect on purchasing decisions. Based on the results of the study, it can be recommended that MS Glow should evaluate negative reviews about the Acne Series MS Glow package on social media and improve product quality so that it can make consumers make purchases. Keywords: electronic word of mouth- product quality- buying decision- MS Glow Share Link | Plain Format | Corresponding Author (Baroroh Lestari)

27	Economics and Management	ABS-1
Liquidity Creation and Profitability of Conventional Bank in Indonesia Fransisca Rahman and Dewi Hanggraeni Faculty of Economics and Business, Universitas Indonesia Abstract This study conducted to measure the liquidity creation of conventional banks in Indonesia and analyze the effect of liquidity creation on bank profitability (ROA and ROE), including liquidity creation during the Covid-19 pandemic. The research sample is 40 conventional banks in Indonesia. This study includes control variables, both macroeconomic and bank characteristics, with quantitative research methods. The results show that liquidity creation has a positive and significant effect on profitability ROA in typical and crisis conditions (Covid-19 Pandemic). In more detail, we find that the liability side and off-balance sheet side is positively correlated to ROA, while the assets side is insignificantly related to ROA. Keywords: liquidity creation, profitability, Return On Asset, Return On Equity Share Link | Plain Format | Corresponding Author (Fransisca Rahman)

28	Economics and Management	ABS-7
The Impact of Covid-19 Pandemic on Electronic Money Transactions: A Study Case in Indonesia Carmelita Vivi Septianurmayanti (a*), Ahmad Danu Prasetyo (b) a) School of Business and Management, Bandung Institute of Technology Jl. Ganesa No.10, Lb. Siliwangi, Kecamatan Coblong, Kota Bandung, Jawa Barat 40132 *carmelita_vivi[at]sbm-itb.ac.id b) School of Business and Management, Bandung Institute of Technology Abstract The rapid technological development has influenced Indonesia^s payment system. Due to the pandemic, people tend to seek cashless payment methods to limit physical contact. By using monthly time-series data from Bank Indonesia and Yahoo finance website during 2015 - 2020, this study employs Mann-Whitney U test and Ordinary Least Square (OLS) regression methods to determine the impact of Covid-19 pandemic on E-Money transactions in Indonesia. The result shows that there is a significant difference in volume and nominal value of E-Money transactions before and during the implementation of PSBB in Indonesia. Furthermore, Covid-19 correlates positively with nominal value of E-Money. Inflation correlates negatively with E-Money while stock market does not have any contribution to E-Money. Keywords: E-Money- Covid-19- Cashless- Inflation Rate- Stock Market- Indonesia Share Link | Plain Format | Corresponding Author (Carmelita Vivi Septianurmayanti)

29	Economics and Management	ABS-10
The Performance of Village Owned Enterprises in Cianjur during the Covid-19 pandemic and Factors that Influence Their Success Yaya, Rizal- Nurdin, Ujang- Suryanto, Rudy Universitas Muhammadiyah Yogyakarta Abstract This study aims to determine the influence of environmental uncertainty, accountability, management competency, internal control, and management commitment towards village-owned enterprises (VOEs) performance in Cianjur Region, West Java during pandemic COVID-19. The study used a mixed-methods approach with sequential exploratory strategy i.e. two-stage. The first stage was hypothesis testing using SPSS v.15, and the second stage using deductive thematic analysis. The result of this study shows that environmental uncertainty has negative effect towards the performance of the VOEs during pandemic COVID-19. It also shows management competency has positive effects towards the VOEs performance. On the other hand, accountability, internal control, and management commitment do not affect the VOEs^ performance during pandemic COVID-19. This implies there is a need to improve management competencies including in utilizing relevant technology in order to overcome the impact of the pandemic on VOEs^ performance. Keywords: Environmental Uncertainty, Accountability, Management Competency, Internal Control, Management Commitment Share Link | Plain Format | Corresponding Author (Rizal Yaya)

30	Economics and Management	ABS-16
Boosting the Roles of Mosques during Covid-19 Pandemic Mochammad Arif Budiman*- Andriani- Mairijani- Sari Hepy Maharani Politeknik Negeri Banjarmasin Jl. Brigjend. H. Hasan Basri Banjarmasin 70124 Abstract The COVID-19 pandemic, which has entered its second year, has caused dramatic deteriorations in various aspects of human life. To overcome this situation, cooperation and collaboration among various components and institutions in society are highly needed. The mosque as an important institution in Indonesian Muslim society has proven to have played a strategic role during COVID-19 pandemic. The purpose of this article is to explain the roles played by the mosque during the COVID-19 pandemic which specifically discusses the Al-Muhajirin Mosque in Banjarmasin as a case study. This study uses a qualitative approach with data collection methods in the form of interviews, observations, documentation, and literature survey. The data were analyzed using a descriptive-analytic approach. The results of the study show that the Al-Muhajirin Mosque has applied strict health protocols in worship and all activities around the mosque and has implemented various educational, social, health, and economic programs to help worshipers and the surrounding community in dealing with the excesses of the COVID-19 pandemic. This mosque is effectively able to empower its potentials to assist the community face the pandemic period with the support of caring mosque management, solid congregations, enthusiastic mosque youth, adequate sources of funds and infrastructure, as well as synergy with external parties. The experience of the Al-Muhajirin Mosque is relevant to be used as a model for developing the role of mosques in Muslim communities in dealing with the COVID-19 pandemic. Keywords: Mosque- Covid-19 Pandemic- Social- Health- Economic Share Link | Plain Format | Corresponding Author (Mochammad Arif Budiman)

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