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1	Business, Corporate Governance, and Accounting	ABS-11
Do Intellectual Capital, Leverage, Profitability affect a company^s value the COVID-19 post pandemic? Sigit Mareta (a*), Lestari (b),Yolifiandri (c), Edy Suryadi (d), Irwan Irawadi Barus (e) a, b, c,d, e) Accounting Program, Universitas Dian Nusantara, Jakarta Indonesia Jl. Tj. Duren Bar. 2 No.1, RT.1/RW.5, Tj. Duren Utara, Kec. Grogol petamburan, Kota Jakarta Barat, Daerah Khusus Ibukota Jakarta 11470 *sigit.mareta[at]undira.ac.id Abstract COVID-19 has been shown to have a major impact on companies^ value. Drawing on research before the pandemic, during the pandemic, we think it is necessary to analyse the value of the company post pandemic the Covid-19. In this context, there is complexity, uncertainty of companies as an important capability and set of practices appears to many companies as a reasonable approach to reducing the problems. This paper aims to examine how the value of the company is seen from the aspect of the direct effect of Intellectual Capital, Leverage and Profitability is the main issue of this paper. This paper tries to explore the theoretical model of the proposal on how these three variables can directly affect firm value. This study is important to conduct to determine the impact of post-pandemic Covid-19, especially to explain the phenomenon of components in intellectual capital in Indonesia. This research is expected to provide further research guidelines and facilities to the government for an approach to fostering improvement in the value of Post-Pandemic Covid 19 companies. Keywords: Intelectual Capital, Leverage, Post Pandemic Covid-19, Profitability. Share Link | Plain Format | Corresponding Author (Sigit Mareta)

2	Business, Corporate Governance, and Accounting	ABS-12
Stock Return: Post Pandemic COVID-19 Evidence from Indonesian Companies Lestari (a*), Sigit Mareta (b), Yolifiandri (c), Edy Suryadi (d), Irwan Irawadi Barus (e) a,b,c,d,e) Accounting Program, Universitas Dian Nusantara, Jakarta Indonesia *lestari[at]undira.ac.id Abstract The activities of manufacturing companies that utilize technology have provided easy information for investors. However, the COVID-19 pandemic has resulted in uncertainty for investors, where the asymmetric stock return response also has an impact on the financial markets in Indonesia. This paper examines the effect of earnings per share (EPS), debt to equity ratio (DER) and firm size (FS) on Stock Returns (SR). Using a purposive sampling method with manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period, and Moderated Regression Analysis (MRA) as a tool for testing variables. Keywords: Debt to Equity Ratio, Earnings Per Share, Firm Size, Stock Returns Share Link | Plain Format | Corresponding Author (Lestari Lestari)

3	Business, Corporate Governance, and Accounting	ABS-13
The Effect of Indonesian Digital Service Tax, Financial Capability on Tax Evasion Islamiah Kamil (a)*, Sigit Mareta(b), Lestari(c), Yolifiandri(d), Edy Suryadi(e) a,b,c,d,e) Accounting Program, Business & Social Science Faculty, Universitas Dian Nusantara, Jakarta Indonesia a)* islamiah.kamil[at]undira.ac.id Abstract The Digital Service Tax (DST) in Indonesia is set to take effect from July 1, 2020 through Minister of Finance Regulation Number 48/2020. The target is individual taxpayers or companies that carry out transactions for goods and services are transacted through an electronic system. This paper aims to examine the application of DST and Financial Capability (FC) to Tax Evasion. A sample of 120 taxpayer respondents in the Special Capital District of Jakarta (DKI Jakarta) area was obtained through the convenience sampling method. Multiple linear regression analysis was used to test the significance of the effect of the application of DST and Financial Ability (FC) on Tax Evasion. The results of this research provide evidence that the application of DST has an effect on Tax Evasion and Financial Ability has no effect on Tax Evasion. The results can improve our understanding of Digital Service Tax (DST) influencing Tax Evasion, while Financial Ability (FC) has no affect Tax Evasion Keywords: Digital Service Tax, Financial Ability, Tax Evasion, Tax Regulation Share Link | Plain Format | Corresponding Author (Islamiah Kamil)

4	Business, Corporate Governance, and Accounting	ABS-14
Factors Affecting the Quality of Earnings During A Pandemic Yolifiandri (a*), Lestari (b), Sigit Mareta (c), Irwan Irawadi Barus (d) Edy Suryadi(e) a,b,c,d,e) Accounting Program, Business & Social Sciences Faculty, Universitas Dian Nusantara, Jakarta Indonesia *yolifiandri[at]undira.ac.id Abstract A large company, having a good reputation in the community and profit is a favorite place to invest because investors have certainty of the profits to be earned, but when the world outbreak of the Covid 19 pandemic occurred which made everything uncertain due to the global economic downturn. The size of the company and the reported profits of the company are no longer a guarantee that the company does not manipulate earnings. Therefore, the problem raised by the author is what factors affect the quality of company earnings. This study aims to analyze how earnings quality is seen from the influence of the implementation of Corporate Governance and Dividend Payments are the main issues of this paper. This paper tries to discuss in more depth the theoretical proposal of how these variables directly affect the quality of company earnings. This study is important to do to determine whether the impact of the pandemic, especially the implementation of Corporate Governance, has a mitigation effect. In addition, this research is also expected to provide further guidance, especially for national private companies as well as improving the quality of profits after the Covid 19 pandemic. Keywords: GCG, Dividend Payment, Earnings Quality. Share Link | Plain Format | Corresponding Author (yoli fiandri)

5	Business, Corporate Governance, and Accounting	ABS-27
Post - Pandemic Adaptation : Impact and Challenges Value Added Taxes and Fiscal Policy Irwan Irawadi Barus (a), Sigit Mareta (b), Lestari(c), Edy Suryadi(d), Yolfiandri(e) a,b,c,d,e) Accounting Program, Universitas Dian Nusantara, Jakarta, Indonesia *irwan.irawadibarus[at]gmail.com. Abstract COVID-19 has had an impact on various industrial sectors and government decision-making in Indonesia. The Government^s decision also has an impact on the global economy. Because of that, national tax revenue of Indonesia in international trade and domestic goods and services trade has decreased. Based on these conditions, this study aims to determine the magnitude of the impact of the COVID-19 pandemic on tax revenues, as well as the need for fiscal incentives in the context of economic recovery. The method used in this research is a descriptive quantitative method that used a secondary data analysis approach. The result is that the impact of the COVID-19 pandemic has caused a significant decrease in tax revenues, so that post-pandemic fiscal incentives are still needed in the form of Value Added Taxes to make it easier for businessmen to get additional economic capabilities that can be used to encourage economic turnover. Keywords: COVID-19 Pandemic, Economics, Fiscal Policy, Value Added Tax Share Link | Plain Format | Corresponding Author (Irwan Irawadi Barus)

6	Business, Corporate Governance, and Accounting	ABS-28
Leverage as Intervening Variable of Profitability Post Pandemic Covid 19 Zulkifli (a*), Mohd Zulkifli Muhammad (b), Fendi Saputra (c), Sigit Mareta (d),Caturida Meiwanto Doktoralina (e) a,c) Departement of Management & Jaya Launch Pad, Universitas Pembangunan Jaya, Indonesia. *zul.kifli[at]upj.ac.id b) Universiti Malaysia Kelantan, Jalan Pengkalan Chepa, 16100, Kota Bharu, Kelantan, Malaysia. d,e) Accounting Program, Universitas Dian Nusantara, Jakarta, Indonesia. Abstract A cement company in Indonesia that supports the government^s role in the development of the property sector. However, the Covid-19 pandemic has caused problems in making a profit. Therefore, the main problem of this study is to find out and analyse how profitability affects leverage and market value with the variables Price Earning Ratio (PER) and Price to Book Value (PBV) as proxies. Second, knowing and analyzing leverage as an intervening variable that relates the effect of profitability to Market Value. This study explores the theoretical model and empirical results of how profitability affects Market Value and through leverage. From various empirical results, there is still little research on the ability of leverage as a variable to analyze cement companies listed on the Indonesia Stock Exchange. This research is expected to contribute to further research and facilitate the government to approach the development of cement companies to encourage the economy. Meanwhile, investors can provide information about the company^s financial performance. The importance of this research can be useful for companies in providing solutions on how to increase market value by increasing profitability through leverage factors. Keywords: Leverage, Market Value, Profitability, Price Earning Ratio, Price to Book Value Share Link | Plain Format | Corresponding Author (Zulkifli Zulkifli)

7	Business, Corporate Governance, and Accounting	ABS-36
An Evaluation of the Implementation of ICT Framework in Jigawa State: A Case Study of Galaxy Backbone Dutse, Jigawa State, Nigeria Muhammad Alhaji Ibrahim (a*), Hajara Abdullahi Namadi (b), Caturida Meiwanto Doktoralina (c),Imam Mulya(d) a) Sule Lamido University Kafin-Hausa, Jigawa State, Nigeria *ma.ibrahim[at]slu.edu.ng b) Jigawa State College of Education Gumel, Jigawa State, Nigeria c) Accounting Program, Universitas Dian Nusantara, Jakarta, Indonesia Abstract The use of Information and Communication Technology (ICT) has fundamentally changed the practices and procedures of nearly all forms of endeavor within health, education, business, governance and civil service. Despite the devastating impact of Covid-19 pandemic on world economy, schools closure, businesses and social activity, the information and communication technology has enhance economic growth, generate business opportunities and employment, provide effective productivity and enhance social and government services during the pandemic. The main objective of this study is to evaluate the implementation of ICT framework in Jigawa State. The study employed qualitative case study, where a sample of 20 staff were purposely selected to participate in the study. The findings of the study revealed that the state government has adequately provide physical infrastructural development for the take up of Galaxy Backbone. The government payroll and integrated financial management information system is fully computerized. Surprisingly, the assessment shows that no single amount of money was generated through ICT in the state and their target of becoming regional hub for software development and hardware assembling were not achieved. Based on the above findings a recommendation were put forward to the state government that, the implementation of ICT framework in the state should be review in order to meet the set target and a trained and professional ICT expert should be employ in the agency to guide the implementation and achievement of the set target. Keywords: CIPP model, Evaluation, ICT framework, model of evaluation Share Link | Plain Format | Corresponding Author (Muhammad Alhaji Ibrahim)

8	Business, Corporate Governance, and Accounting	ABS-47
Proposal of The effect of Ethical Orientation on Accounting Students Ethical Sensitivity Post-Pandemic Covid-19 (Empirical Study at Universitas Dian Nusantara) Sri Anjarwati, Ari Purwanti, Heliantono Universitas Dian Nusantara, Universitas Dian Nusantara, Universitas Mercubuana Abstract During the Covid-19 pandemic, lecturing activities were carried out online so there was a lack of social interaction among and between students and lecturers. Students becoming more independent in learning and faced separation situations. This could result in a decreasing social sensitivity of students in solving accounting cases, especially in auditing scenarios which could help to sharpen idealism and relativism as well as ethical sensitivity. The purpose of this research is to analyze the influence of ethical orientation (idealism and relativism) on the accounting students ethical sensitivity post-pandemic Covid-19 period (Empirical Study at Universitas Dian Nusantara), the research also use gender as a moderation. This research is important as an evaluation in the new normal period and the future period to increase the accounting students ethical sensitivity, especially when solving auditing scenario cases. This type of research is quantitative using the causality method. The population is all accounting students with a total of 440 students, while the number of samples refers to the provisions in the structural equation model. The research instrument used as a measuring instrument is in the form of a questionnaire with a Likert scale and using google survey to distribute questionnaires. The results of the questionnaire answers will be processed using the structural equation model (SEM) with the Lisrel software tool to analyze. Keywords: Ethical orientation, idealism, relativism, ethical sensitivity, gender, post-pandemic Covid-19 Share Link | Plain Format | Corresponding Author (Sri Anjarwati)

9	Business, Corporate Governance, and Accounting	ABS-65
Examining Tourist Visit Intention to Nature-Based Tourism in Post COVID-19 Pandemic Lusianus Kusdibyo (a*), Chandra Budhi Septyandi (a), Rafiati Kania (a) a) Commerce Department, Politeknik Negeri Bandung. Jl. Gegerkalong Hilir, Ds. Ciwaruga, Bandung. lusianus.kusdibyo[at]polban.ac.id Abstract The purpose of this study is to investigate tourist visit intention to nature-based tourism destinations after the COVID-19 pandemic. The theory of planned behavior (TPB) was used as the primary theoretical foundation to foresee tourist visit intention. This study used a quantitative research design with a purposive sampling technique to collect data. A total of 325 datasets were found to be suitable for next analysis using partial least square structural equation modeling (PLS-SEM). The findings indicate that entirely of the TPB factors are significant in influencing tourist visit intention. Specifically, tourist attitude has greatest influence on tourist visit intention. It implies that the TPB can effectively forecast tourist visit intention to nature-based tourism destinations. Consequently, destination managers should consider the TPB elements when making decisions. Keywords: Nature-based tourism, TPB, PLS-SEM, Post COVID-19 pandemic Share Link | Plain Format | Corresponding Author (Lusianus Kusdibyo)

10	Business, Corporate Governance, and Accounting	ABS-79
THE INFLUENCE OF DISCIPLINE, LEADERSHIP AND WORK ENVIRONMENT TOWARD EMPLOYEE PERFORMANCE AT BPJS KETENAGAKERJAAN IN DKI JAKARTA BRANCH Ceci Arbaina (a), Didin Hikmah Perkasa (b*), Maria Imelda Novita Susiang (c), Ryani Dhyan Parashakti (e) a, b, c, d) Program Studi Manajemen, Universitas Dian Nusantara b*) didin.hikmah.perkasa[at]undira.ac.id Abstract Abstract Employee performance is the result of work that has a strong relationship with the strategic goals of the company. The company performance is largely determined by the human resources in it. Supposing that the employees have good discipline and have a sense of security and convenience in the work environment, consequently employee performance can improve well. The results obtained from the observation of questionnaire distribution data of 25 respondents, there were problems faced by employees at BPJS Ketenagakerjaan DKI Jakarta Branch, for 36% did not agree in working together or in other words they preferred to work independently, 40% stated that there was no motivational encouragement from the leaders and other employees, 40% of unclear task instructions from the leaders, 36% of the leaders have not been able to create conducive relationships and atmosphere, 36% of the leaders are not tech-savvy (technology illiterate), 44% of the leaders are subjective to employees, 80% of the leaders and policies frequently tend to substitute, 44% lack of bonding, 40% lack of support from colleagues, and 44% physical environment factors. This study aims to determine the influence of discipline on employee performance, the influence of the work environment on employee performance, and the influence between discipline and work environment on employee performance at BPJS Ketenagakerjaan DKI Jakarta Branch. Keywords: discipline, leadership, work environment, employee performance Share Link | Plain Format | Corresponding Author (Ceci Arbaina)

11	Business, Corporate Governance, and Accounting	ABS-86
THE UTAUT2 TO EXPLAINS HOW TIKTOK SHOP APLICATION AFFECTS CONSUMERS BEHAVIOR Riki Aprianto, Nur Endah Retno Wuryandari, Rahmat Ilahi UNIVERSITAS DIAN NUSANTARA Abstract This study aims to determine the effect of m-commerce adoption on consumer buying interest in TikTok Shop application users in Indonesia. The trend of trading through mobile applications has made several social commerce companies take advantage of this very lucrative market opportunity. TikTok Shop is one of the social commerce platforms that is currently growing, so there is still little research that analyzes consumer buying interest in the TikTok Shop application. To achieve the objectives of this study, the author uses the Unified Theory of Acceptance and Use of Technology (UTAUT2) approach model by using the variables of performance expectancy, effort expectancy, social influence, and price value as independent variables, on the variable intention to buy as the dependent variable mediated by Perceived Trust as an intervening variable. The research survey was conducted on 200 respondents (Hair et al. Theory) who have made transactions on the TikTok Shop application. The research method used is a quantitative method with a purposive sampling technique. The analysis technique uses PLS-SEM. Keywords: Technology Commerce, M-Commerce Adoption, Intention to Buy, UTAUT2, TikTok Shop Share Link | Plain Format | Corresponding Author (RIKI APRIANTO)

12	Business, Corporate Governance, and Accounting	ABS-89
Arm^s Length Principle Analysis on Tax Avoidance through Domestic Intercompany Transfer Pricing Post-Pandemic Covid-19: A Case Study Natalina (a*), Apollo (b) a) Accounting Program, Universitas Dian Nusantara, Indonesia *lins.undira[at]gmail.com b) Economics & Business Faculty, Universitas Mercu Buana, Jakarta, Indonesia Abstract Covid-19 pandemic had forced the society to adapt with technology advancement and decision-making behavior in corporate management. In response, companies implement transfer pricing strategy to ease the tax burden in order to optimize expenditure efficiency and maximize profitability. Beside its commonality among multinational companies, researcher observed that transfer pricing had been utilized significantly between related domestic companies that may bring potential loss of state tax revenue. On the other hand, in principle, transfer pricing is legal-wise and tax-wise permitable as long as it applies the arm^s length principle. This research was conducted in the form of case study with the objective to analyze the application of arm^s length principle on tax avoidance activitiy through transfer pricing between domestic companies by exploring its theoretical model. The analysis comprises five methods, namely the price comparison method between independent parties, the resale price method, the cost-plus method, the profit-sharing method, and the transactional net profit method. The evaluation of a company^s arm^s length principle can be utilized as a basis for recommendation, both for related companies to optimize tax planning and for policy makers in an effort to mitigate the risk of losing state revenue. This study is imperative in understanding post-pandemic impact for corporations as a mean of adaptation and going concern- specifically on how transfer pricing among specially-related domestic companies have become a cost-cutting effort. This study is expected to bring guidance for the following researches and contribution for government in overcoming the potential rise of domestic transfer pricing in post-pandemic. Keywords: Arm^s Length Principle, Domestic Company, Transfer Pricing, Tax Avoidance Share Link | Plain Format | Corresponding Author (Natalina Sulistio)

13	Business, Corporate Governance, and Accounting	ABS-90
Classical Islamic Fatwa Framework in Mu^amalat for Islamic Banking Institutions Auwal Salisu, Shereeza Mohamed Saniff and Shahir Akram Hassan Federal University Gashua, Nigeria, Centre for Islamic Development Management Studies Abstract Abstract Among the objectives of Mu^amalat in Islamic law is for man to achieve human wellbeing (Al-Falah Wa Al-Salah) and to eliminate economic injustice and unfairness. One of the ways to achieve this aim is through an effective operation of Islamic banking institutions according to Islamic Jurisprudence. Thus, existing literatures on Islamic banking institutions seems to suggest inadequacy and failure to comprehensively settle many aspects of economics and financial problems of the world especially the Muslims. In Mu^amalat, a Muslim must ensure that the buying and selling transaction are set according to religious guidelines, so that one can avoid falling into forbidden transactions and unlawful forms of earning. This paper has two objectives. First to identify classical Islamic Fatwa framework (IFF) focusing on the Mu^amalat aspects. Secondly to show how an effective operation of Islamic banking can be established under IFF. In order to achieve the objectives, through documentary review of existing literatures, narrative analysis as well as conceptual approach of analysis are used to present a sound legal theory of Fatwa under Islamic Jurisprudence. At the end, this paper proves that the use of classical Islamic Fatwa indicates that it provides one of the best forms of eliminating economic injustice and unfairness that sufficiently provides for the endeavours towards sustainable human wellbeing. Keywords: Keywords: Classical Islamic Fatwa, Banking Institutions, Mu^amalat, sustainable, human well-bein Share Link | Plain Format | Corresponding Author (Auwal Salisu)

14	Business, Corporate Governance, and Accounting	ABS-92
Growth of Profit During & Post Pandemic Covid 19 A Proposed Study Mega (a*),Waluyo(b), Lestari (c) a) Accounting Program , Universitas Dian Nusantara Indonesia *mega.duarti01015[at]gmail.com b)Economics & Business , Universitas Mercu Buana Jakarta Indonesia Abstract Pandemic Covid-19 telah banyak menyebabkan perubahan signifikan bagi seluruh bidang usaha manufaktur yang terdaftar di Bursa Efek Indonesia. Oleh karena itu, masalah utama dari penelitian ini adalah untuk mengetahui, menganalisis dan mengeksplorasi bagaimana Retun On asset, Debt to Equity, Net profit margin mengalami perbedaan sebelum pademi dan saat pademic Covid-19. Dari berbagai hasil empiris, masih sedikit penelitian yang mengkaji during dan post pandemic Covid-19. Penelitian ini diharapkan dapat memberikan kontribusi untuk penelitian lebih lanjut dan memudahkan manajemen perusahaan dalam melakukan pendekatan terhadap perkembangan perusahaan manufaktur di Indonesia. Sedangkan investor dapat memberikan informasi mengenai kinerja keuangan perusahaan. Pentingnya penelitian ini dapat bermanfaat bagi perusahaan dalam memberikan solusi bagaimana meningkatkan pertumbuhan laba post pandemic Covid-19. ABSTRAK The Covid-19 pandemic has caused many significant changes for all manufacturing businesses listed on the Indonesia Stock Exchange. Therefore, the main problem of this research is to find out, analyze and explore how the Return on assets, Debt to Equity, Net profit margin experience differences before and during the Covid-19 pandemic. From various empirical results, there are still few studies that examine during and post the Covid-19 pandemic. This research is expected to contribute to further research and facilitate company management in approaching the development of manufacturing companies in Indonesia. Meanwhile, investors can provide information about the company^s financial performance. The importance of this research can be useful for companies in providing solutions on how to increase profit growth after the Covid-19 pandemic Keywords: Debt to Equity, Net Profit margin, Growth of Profit, Return on Assets Share Link | Plain Format | Corresponding Author (Mega Duarti)

15	Business, Corporate Governance, and Accounting	ABS-115
MANAGEMENT, IMPLEMENTATION AND EFFECT OF VILLAGE FUND ALLOCATION ON REGIONAL DEVELOPMENT DURING COVID-19 PANDEMIC Vivi Demetria Olla (a*), Sigit Mareta(b a, b) Accounting Program, Universitas Dian Nusantara, Jakarta Indonesia Jl. Tj. Duren Bar. 2 No.1, RT.1/RW.5, Tj. Duren Utara, Kec. Grogol petamburan, Kota Jakarta Barat, Daerah Khusus Ibukota Jakarta 11470 *12119060[at]mahasiswa.undira.ac.id Abstract The allocation of Village Funds requires planning, monitoring, implementation, and accountability for its use. The implementation of village development must be in accordance with what has been planned in the planning process and the community. The Covid-19 pandemic that has hit the world has changed the order of various aspects of life, including Indonesia. Starting from the health, social and economic sectors that were most significantly affected. The economic sector is experiencing a recession both at the global and national levels. Timor Island as one of the islands in Indonesia experienced this. In encouraging the rate of national economic growth, this problem cannot be separated. This study aims to determine how the impact of the Covid-19 pandemic on economic growth in Timor Island, especially Fatuneno Village. Economic growth in Timor Island became the center of attention which had experienced a contraction to accelerate economic recovery in Indonesia. Utilization of Village Fund Allocation as community empowerment is the main source in developing and advancing village communities, from what is mandated by the central and regional governments that prioritize regional autonomy. The Village Fund allocation is fully utilized for community empowerment and welfare, marked by the development of agricultural land and several infrastructures with the aim of making it easier for the community to empower themselves and the environment. Small form so that the village is able to empower the commmhhjhuuh7k unity and village institutions to overcome poverty and reduce inequality, improve development planning and budgeting in the village and improve village infrastructure development, in order to create a prosperous village. Keywords: Management, Village Fund Allocation, Village Welfare, Village Development, Covid 19 Pandemic Share Link | Plain Format | Corresponding Author (VIVI DEMETRIA OLLA)

16	Business, Corporate Governance, and Accounting	ABS-136
Assessing Factors Contribute to Unclaimed Properties In Selangor - Post Pandemic Scenario Farah Hanan Muhamad (a), Mohd Zulkifli Muhammad (b*), Muhammad Imran Mohd Zuhuri (c), Nur Syazwina Md Ibrahim (d), Nurul Amira Amat Amran (e), Nurul Aisyaa Syafiqa Mohd Zaki (f), Caturida Meiwanto Doktoralina (g) (a,b,c,d,e,f) Faculty of Entrepreneurship and Business, Universiti Malaysia Kelantan, City Campus, 16100 Kota Bharu, Kelantan, Malaysia *) zulkifli.m[at]umk.edu.my (g) Universitas Dian Nusantara, Jakarta, Indonesia Abstract Real estate planning is the exertion plan which must be made to distribute the property owned by the property owner to the beneficiaries when the owner passes away in order to prevent problems or arguments later on. This paper aimed to study the effect between knowledge, heir^s awareness and complex administration process towards unclaimed properties among residents in Selangor in the context of post pandemic scenario. This study reviewed the literature of past research of factors that influenced unclaimed properties. The construct variables used in this study were knowledge, awareness and complex administration process. This study adopts online survey questionnaire to collect 384 valid responses from the residents in Shah Alam, Selangor. These collected data were analysed by using SPSS version 25 and the result gathered through Pearson^s Correlation Coefficient. The findings revealed all variables are significantly influenced unclaimed properties. The implication from this study is focusing on smaller sample in Selangor while sample size should give another significant outcome. Government and state authority must come up with mountainous strategies to overcome this issue by imposing several initiatives. Keywords: Adaptability, Digital Era, Malaysia , Post Pandemic, Unclaimed Properties Share Link | Plain Format | Corresponding Author (Mohd Zulkifli Muhammad)

17	Business, Corporate Governance, and Accounting	ABS-146
Discourses of Moslem-Friendly Tourism and Islamic Finance in The New Normal Era (Indonesia Cases) Gurel Cetin (a), Lucky Nugroho (b*), Caturida Meiwanto Doktorlina (c) a) Istanbul University, Turkiye b) Universitas Mercu Buana, Jakarta *lucky.nugroho[at]mercubuana.ac.id c) Universitas Dian Nusantara, Jakarta Abstract The Muslim-friendly tourism sector in Indonesia during the Covid-19 pandemic was one of the sectors significantly disrupted. Therefore, this conceptual paper aims to analyze how to develop Muslim-friendly tourism in Indonesia in the current new era to increase the number of Muslim tourists. Furthermore, the method used is qualitatively based on research questions which include (i) What is the role of Islamic finance in the halal industry chain in Muslimfriendly tourism- (ii) How to implement a digital chain ecosystem that supports business actors from the halal industrial chain. The result of this conceptual paper is that the existence of Islamic finance and digital ecosystems is very much needed. Therefore, the implication of this conceptual paper is to provide input and information to stakeholders who have the authority to develop Muslim-friendly tourism in Indonesia that there is a need for collaboration and synergy between parties, especially in the Islamic finance industry. Keywords: Digital Era, Finance, Halal Tourism, Post-Pandemic, Supply Chain Share Link | Plain Format | Corresponding Author (Gurel Cetin)

18	Business, Corporate Governance, and Accounting	ABS-148
INTEGRATED COASTAL AREA MANAGEMENT OF THE NORTH COAST OF JAKARTA IN THE USE OF COASTAL SPACE. Untoro, Raihan, Bambang Sukamto Faculty of Law Jakarta Islamic University Abstract The coastal area is a transitional area between land ecosystems and marine ecosystems that meet each other in a fragile balance. Hence, in the management of coastal areas, spatial plans are needed to be able to support economic growth, to support the development of coastal areas so that they are ecologically sustainable. This research is a normative legal research with a philosophical and conceptual approach. The purpose of this study is to philosophically analyze the concept of integrated coastal area management in the utilization of Jakarta^s northern coastal space. The results of the study reveal that the utilization of the northern coastal area of Jakarta faces 2 main issues- the first is the biophysical degradation of the coastal environment, namely pollution. The second is the issue of conflict of use and authority in the utilization of the north coast of Jakarta. Integrated coastal area management aims to guide the direction of coastal area development so that it is ecologically sustainable. In addition, integrated coastal area management has a function to strengthen and harmonize sectorial management in coastal areas- to promote rational economic development and sustainable use of coastal and marine resources and facilitate the resolution of disputes over coastal areas. Keywords: Integrated coastal area management, space utilization, coastal area. Share Link | Plain Format | Corresponding Author (UNTORO -)

19	Business, Corporate Governance, and Accounting	ABS-149
Tax Compliance: Development of Artificial Intelligence on Tax Issues Agustine Dwianika1, a) Irma Paramita Sofia2, and Ika Retnaningtyas3 1-2Universitas Pembangunan Jaya, Jalan Cendrawasih Raya Blok B7/P, Sawah Baru, Kec. Ciputat, Kota Tangerang Selatan, Banten 15413 3Directorate General of Taxes, Ministry of Finance, Jl. Gatot Subroto No.7, RT.7/RW.1, Senayan, Kec. Kby. Baru, Kota Jakarta Selatan, Daerah Khusus Ibukota Jakarta 12190 Abstract The development of robotic technology, especially AI, is able to forecast and present statistical analysis for almost all purposes, including taxes. The various breakthroughs presented help managers and policymakers determine alternatives to efforts to improve corporate tax compliance. Recently, the implementation of AI has been adapted quite a lot, but it is still not enough, especially in measuring the right tax compliance model for the manufacturing industry which is the largest tax contributor in Indonesia. AI is said to help managers make more complex judgments with simulated risks. Early detection of tax fraud, leakage of year-end tax shocks, and misuse of tax costs can be minimized by AI optimization. However, there is a discussion about this AI threat on the security aspect that needs to be understood, so that the AI optimization strategy in taxes is possible to mitigate the level of tax audit risk. Ultimately expectations of corporate tax compliance are apparent. Keywords: Artificial Intelligence, Development, Tax Issues, Digitalization, and Manufacture Share Link | Plain Format | Corresponding Author (agustine dwianika)

20	Business, Corporate Governance, and Accounting	ABS-150
The Identity Social of Tax Compliance: How it Impacts Manufacturing Business Agustine Dwianika1, Irma Paramita Sofia2, Nur Uddin 3 and Ika Retnaningtyas4, 1-2Universitas Pembangunan Jaya, Jalan Cendrawasih Raya Blok B7/P, Sawah Baru, Kec. Ciputat, Kota Tangerang Selatan, Banten 15413 3Directorate General of Taxes, Ministry of Finance, Jl. Gatot Subroto No.7, RT.7/RW.1, Senayan, Kec. Kby. Baru, Kota Jakarta Selatan, Daerah Khusus Ibukota Jakarta 12190 Abstract This paper investigates the impacts of manufacture^s social identity on their tax attitudes, and how these effects on firm^s tax compliance. We find that membership and identity affect their firm^s tax compliance, but not for private collective self-esteem and public collective self-esteem. Overall, dependence on the community and stakeholder views on corporate identity are considered important by companies in order to increase public trust. Meanwhile, private and public collective self-esteem is no longer the key. It implies that the former is more likely to have a higher cost of tax collection to represent tax compliance, which may restrict funds for their public sector and adversely affects its functionality. This is consistent with the previous findings that identity social impacted tax compliance, instead of self-esteem. Keywords: Tax Compliance, Identity Social, Membership, Community, and Self Esteem Share Link | Plain Format | Corresponding Author (agustine dwianika)

21	Business, Corporate Governance, and Accounting	ABS-154
EFFECT OF SHARI^AH GOVERNANCE ON PERFORMANCE OF FULLY-FLEDGED ISLAMIC BANKS IN AFRICA Aishatu Usman Muhammad and Dr Murni Yusoff Centre for Islamic Development Management Studies Universiti Sains Malaysia 11800, Penang Malaysia Abstract Shari^ah governance is believed to influence the performance of Islamic banks in some countries while other countries are not. The performance of Islamic banks has seen an improvement throughout the last three decades- the great concern, however, is about Islamic banks^ adherence to Shari^ah guidelines and procedures. Despite the industry^s growth, Africa has not seen much progress despite having a significant number of Muslim population. Further, the top Islamic banks across the globe presently do not include any of the banks in the whole African continent. Therefore, this study intends to examine the effect of Shari^ah governance on fully-fledged Islamic banks in the African continent by using panel data of 28 Islamic banks across Africa between year of 2015 and 2020 and analysed using STATA. The findings show that Shari^ah board size and Shari^ah audit committee size positively and significantly affect the performance of Islamic banks in Africa. However, board size shows a significant but negative effect on the performance of Islamic banks. The findings also indicate that size and age of banks positively and significantly affect the performance of Islamic banks. Keywords: Islamic banking, Performance, Internal Factors, External Factors, Nigeria Share Link | Plain Format | Corresponding Author (Aishatu Usman Muhammad)

22	Business, Corporate Governance, and Accounting	ABS-172
USE OF SOCIAL MEDIA IN BUILDING BRAND IDENTITY AMONG YOUNG ENTREPRENEURS^ Imam Yuwono Universitas Dian Nusantara Abstract Increasing the number of social media users is a potential for entrepreneurs or young entrepreneurs, especially to develop their business on social media. 191 million active social media users are a potential target market for the business world. Optimum utilization of social media for business can benefit business people and improve the welfare of business people and the people involved such as expanding employment opportunities so as to contribute to community welfare and reduce poverty. One effort that can be done is to build a brand identity on social media by young entrepreneurs. As is well known, social media users in Indonesia, especially Instagram, are young people. The large number of young entrepreneurs doing business on social media is a challenge in itself to be able to compete to attract the attention of consumers, so the products offered must have an identity so that they are easily recognized among competitors. The research method used is descriptive method, the research subjects are young entrepreneurs who use social media for business for at least 1 year and are selected purposively. Keywords: Brand Identity, Social Media, Young Entrepreneurs Share Link | Plain Format | Corresponding Author (Imam Yuwono)

23	Business, Corporate Governance, and Accounting	ABS-182
Analysis of Pre-Post Covid 19 Influence in Bangka Belitung Islands Province: Socio-Economic Aspects in 7 Regencies / Cities Darol Arkum1,* Pan Budi Marwoto2, Ghardapaty Ghaly Ghiffary3 Regional Development Planning Agency (Bappeda) of Bangka Regency, Indonesia Abstract This study will analyze the variables of economic growth, poverty rate, unemployment rate and the Human Development Index using situational trend analysis of the 4 factors before - after Covid-19 and spatial autocorrelation to see the inter-regional linkages as well as the distribution pattern of the observed data. The purpose of the study was to 1) find out the description of the situation of the 4 factors before - after covid 19- and 2) knowing the spatial autocorrelation based on Moran^s index with the spatial weighting matrix (WIJ). Based on the results of the analysis, the rate of economic growth in each district/city of Prov. Bangka Belitung tends to have a downward trend in the period 2018 - 2020 except Kab. Bangka and Pangkalpinang City. The variable rate of economic growth also does not have a spatial autocorrelation during the 2018-2021 period, which is indicated by the distribution pattern of the 2018-2019 data spreading (the Moran index is negative) and 2020-2021 is clustered (the Moran index is positive). Unemployment variable in all districts/cities of Prov. Bangka Belitung has a significant upward trend in the 2018-2021 period. The variable percentage of unemployment also does not have a spatial autocorrelation which is indicated by a data distribution pattern that spreads over the 2018-2021 time period. The poverty variable in all districts/cities of Prov. Bangka Belitung has a downward trend in the 2018-2021 period. The variable percentage of poverty also does not have a spatial autocorrelation which is indicated by a data distribution pattern that spreads over the 2018-2021 observation period (the Moran index is negative). Variable Human Development Index in all regencies/cities prov. Bangka Belitung has an upward trend during the 2018-2021 timeframe. The HDI variable also does not have a spatial autocorrelation, but the data distribution pattern tends to collect during the 2018-2021 time period (positive Moran index). Keywords: Economic Growth, Poverty, unemployment, human development, spatial autocorrelation, covid 19. Share Link | Plain Format | Corresponding Author (Darol Arkum)

24	Business, Corporate Governance, and Accounting	ABS-184
ADDED VALUE PLASTIC WASTE RECYCLING POST OF PANDEMIC AS A CIRCULAR ECONOMIC IN INDONESIA Setiyo Purwanto, Didin Hikmah Perkasa Universitas Dian Nusantara, Jakarta, Indonesia Abstract Plastic waste (PW) is a classic problem for the environment that causes contamination of both soil, water and air, because plastic cannot be decomposed naturally in the soil. However, in people^s lives today, almost all packaging products, household appliances, electronic equipment and so on are made of plastic.An advantage that is generally made of plastic can be recycled so that this step can reduce the burden of environmental pollution. Plastic waste recycling (PWR) techniques can be processed into plastic seeds again, so that they can be re-produced into other products according to the quality of the recycled plastic seeds. In this community service activity, the researcher intends to share knowledge and experience with business actors who have carried out plastic waste recycling activities and provide theoretical knowledge about the characteristics of plastic according to its type, calculation of cost efficiency operations and its marketing potential. The method used in the program to utilize plastic waste that is processed into plastic pellets is through surveys, situation analysis and discussions. The implementation of the results of the plastic waste processing in Dadap Tangerang Village is carried out to improve the creativity and skills of residents in managing plastic waste so that it adds economic value and provides new job opportunities. At the same time, this activity can minimize environmental pollution so that residents can be more concerned about the plastic waste that is thrown away by the community. Keywords: Reduce, Reuse, Recycle Share Link | Plain Format | Corresponding Author (Setiyo Purwanto)

25	Civil Engineering	ABS-3
Pavement Conditions Evaluation Based on Guidelines for Pavement Condition Index (Indeks Kondisi Perkerasan, IKP) with the assistance of Unmanned Aerial Vehicle (UAV) Retno Utami, Iman Ruchiat, Yackob Astor*, Atmy Verani Rouly Sihombing, R Desutama, Dewi Amalia Pertiwi, Reghina Mulya Sari Politeknik Negeri Bandung, Civil Engineering Departement, Indonesia *yackobastor[at]polban.ac.id Abstract Pavement condition evaluation aims to determine the condition of the pavement, especially in terms of pavement distress. The evaluation carried out manually requires the help of several surveyors and is not safe when field conditions are busy with traffic. In addition, the manual evaluation also takes more time. The location chosen for this research is the Bandung-Subang Road section in the Tanjakan Emen area. Assessment of the pavement condition begins with collecting literature studies and identifying problems. Then, a site survey followed with the preparation of aerial photographs and preparation of pavement condition assessment was carried out. After the preparation is complete, a road pavement condition assessment survey is carried out based on Pd 01-2016-B regarding the Determination of the Pavement Condition Index (IKP) manually and using a UAV. Data processing and accuracy tests of road pavement condition assessment were carried out manually and using a UAV. Based on the identification results that have been carried out, there were 12 types of road pavement damage with an average pavement condition index of 48.96 sample units for assessment by manual method and 50.09 for evaluation using UAV. Overall, from the manual IKP assessment and UAV, the average IKP accuracy test value for the sample units was 97.69% and the damage dimension accuracy test value was 91.55%. Evaluation of pavement conditions with the help of UAVs can facilitate the implementation of surveys in terms of safety and time efficiency. Keywords: UAV, IKP, Accuracy test Share Link | Plain Format | Corresponding Author (Dewi Amalia Pertiwi)

26	Civil Engineering	ABS-5
Utilization of UAV for Pavement Condition Evaluation with SDI Method On The Bandung-Subang Road Km. Jkt. 179+800 - 178+300 Yackob Astor (a), Retno Utami (a*), Atmy Verani Rouly (a), Desutama Rachmat (a), Saldila Pramestu (a), Syahreza Apriansyah (a) (a) Department of Civil Engineering, Jl. Gegerkalong Hilir Ds. Ciwaruga, Politeknik Negeri Bandung, Indonesia *retnoutami[at]polban.ac.id Abstract Road construction has become a priority for the government to make community mobilization easier. High mobilization also means increasing traffic which can lead to pavement distress due to high traffic volume. This phenomenon happened on Jalan Raya Bandung-Subang KM. JKT. 179+800 - KM. JKT. 178+300 in Cicenang Village, Ciater, Subang Regency, West Java. As the connecting road to one of the tourist destinations in West Java, some pavement distress occurred which could trigger traffic accidents. Based on the condition of the distressed pavement, an evaluation of pavement conditions was carried out using the Surface Distress Index (SDI) method with two measurement methods, visual photogrammetry using an Unmanned Aerial Vehicle (UAV) or drones with the help of Agisoft Metashape software and visual measurements in the field. The validation process is carried out by comparing the results of the dimensions of the distress measurement on the model to the dimensions of the distress that occurred in the field. Based on the results of the pavement condition evaluation using the SDI method, it was found that the pavement conditions with the most visual measurements in the field were ^good^ with an SDI value of <50 for as many as 6 segments out of a total of 15 overall segments, while measurements using UAV assistance obtained pavement conditions in ^good^ with an SDI value of <50 for as many as 5 segments out of a total of 12 segments. This result can be accepted because there were 3 segments blocked by objects. Based on the results of data processing, the average value of the visual measurement accuracy test using a UAV with visual measurements in the field obtained is 94.326%. Pavement condition evaluation using UAV assistance is expected to be one of the more efficient SDI measurement methods for use in Indonesia. Keywords: SDI, UAV, photogrammetry, accuracy Share Link | Plain Format | Corresponding Author (Syahreza Apriansyah)

27	Civil Engineering	ABS-7
Flood Area Mapping and Flood Hazard Assessment Based on BNPB Head Regulation Number 2 of 2012 in the Utama Urban Village, South Cimahi Sub-District Enung (a), Yackob Astor (a*), Idmoneia Bianca Nugraha (a), Tety Tamariska Oktiara Bangun (a), Iin Karnisah (a), Frenki Tres Widyantoro (a) Department of Civil Engineering, Jl. Gegerkalong Hilir Ds. Ciwaruga, Politeknik Negeri Bandung, Indonesia *yackobastor[at]polban.ac.id Abstract Indonesia is the country with the most frequent floods with a total of 2,029 occurrences in 2021. West Java province is included in the region with the highest incidence of flood natural disasters in Indonesia with 57 flood points. Including the flood point in the South Cimahi Sub-District of Cimahi which is topographically a basin area and has the highest population compared to the other two districts. Floods that occurred in the Utama Urban Village of South Cimahi Sub-District have a greater economic impact because there are 115 factories operating there. Mapping of flood locations in the Utama Urban Village was carried out using updated satellite imagery data through topographic measurements and river dimensions. The measurement results are used as input for flood simulation using HEC-RAS software. Furthermore, the flood hazard assessment is divided into 3 classes, namely low, medium and high in accordance with the Regulation of the Head of BNPB Number 2 of 2012. The results obtained in the form of a flood hazard map based on the results of the HEC-RAS 2D modelling. Based on the modelling results, the area with low, medium and high hazard levels is obtained for each return period. The 2-year return period, namely 0.064 km2 (low)- 0.077 km2 (medium)- and 0.017 km2 (high), 5-year return period, namely 0.063 km (low)2- 0.095 km2 (medium)- and 0.018 km2 (high), 10-year return period, namely 0.066 km2 (low)- 0.104 km2 (medium)- and 0.019 km2 (high), 25-year return period, namely 0.056 km2 (low)- 0.118 km2 (medium)- and 0.023 km2 (high), 50-year return period, namely 0.06 km2 (low)- 0.123 km2 (medium)- and 0.024 km2 (high), 100-year return period, namely 0.059 km2 (low)- 0.133 km2 (medium)- and 0.029 km2 (high). Keywords: Flood, Flood Hazard Assessment, Flood Hazard Map, HEC-HMS, HEC-RAS. Share Link | Plain Format | Corresponding Author (Idmoneia Bianca Nugraha)

28	Civil Engineering	ABS-8
Analysis of the Increasing Runway PCN value on the Growth of Aircraft Movement (Case Study: I Gusti Ngurah Rai International Airport) Yackob Astor (a), Atmy Verani Rouly Sihombing (a), Asep Sundara (a), I Putu Dika Irvayana (a*) a) Civil Engineering, Politeknik Negeri Bandung Jl. Gegerkalong Hilir, Bandung 40559, Indonesia *i.putu.mtri21[at]polban.ac.id Abstract The rapid growth of the aviation industry has an impact on the increasing need for air transportation at I Gusti Ngurah Rai International Airport which causes the growth of aircraft movements on the runway pavement, as a result the runway pavement often experiences premature failure because the load exceeds the bearing capacity. I Gusti Ngurah Rai International Airport is currently experiencing an overload condition because it has a PCN 83 F/C/X/T and the most critical aircraft operating, the Boeing B777-300ER type, has an ACN of 93.3 F/C/X/T. To respond to the growth of aircraft movements, an increase in the carrying capacity of the existing runway pavement is carried out to maintain the condition of the runway pavement in a reliable, sustainable and high-performance condition. This study aims to design the addition of overlay thickness to the existing pavement structure in an effort to increase the bearing capacity of the runway flexible pavement for a pavement design life of 20 years. The results of the analysis using the FAARFIELD and COMFAA 3.0 software are the flexible pavement of the existing runway at I Gusti Ngurah Rai International Airport requires an overlay of 7.7 inches so that the pavement bearing capacity increases and has a PCN of 136.5 F/C/X/T so that able to serve the most critical aircraft operating the Boeing B777-300ER type for the next 20 years. Keywords: Runway, ACN, PCN, FAARFIELD, COMFAA Share Link | Plain Format | Corresponding Author (I Putu Dika Irvayana)

29	Civil Engineering	ABS-15
Performance Assessment of Jakarta Roads After The Existance of Supratman Flyover Using Pkji 2014 Method Yackob Astor (a*), Asep Sundara (a), Alman Rahadiansyah Willianto (a), Muhammad Raihan Nugraha (a) a) Department of Civil Engineering, Politeknik Negeri Bandung, Jl. Gegerkalong Hilir Ds. Ciwaruga, Indonesia *yackobastor[at]polban.ac.id Abstract The high population growth in the city of Bandung is linear with the increase in private vehicles that are not accompanied by updates or additions to appropriate infrastructure, so that vehicle density often occurs on Jakarta Road. Therefore, the Bandung City Government through the Department of Highways and Spatial Planning of West Java Province built the Supratman Flyover which connects Jakarta Road to Supratman Road with a function to break down congestion on Jakarta Road. However, congestion on Jakarta Road is still common. In fact, the accumulation of vehicles can be felt by the public in the lane before boarding the flyover. In this Final Project, an assessment of the Jakarta Road for traffic flow is carried out using an implementation that refers to the 2014 PKJI for urban road capacity. The parameters used in this road assessment are traffic flow and obstacles obtained through field surveys for 2 consecutive weeks. After obtaining primary data in the form of traffic flow and side barriers, then data processing was carried out and obtained the highest traffic flow on Thursday with a value of 4272 cur/hour, the criteria for side barriers with a frequency of 957 and included in the class of side barriers Very High, free flow speed with a value of 40.15 km/hour, capacity with a value of 4625.28 skr/hour, and the degree of saturation which determines the level of road service with a value of 0.92 which is at level E with unstable flow characteristics, speed sometimes stops, demand has close to capacity. Based on the performance values that have been obtained, alternative solutions can be used. namely the installation of additional prohibited stop signs, the addition of the number of water barriers to the right of the fly over which originally amounted to 2 fruit with a length of 2.54m to 10 pieces with a length of 12.7m, the replacement of the zebra cross into a People Crossing Bridge, as well as moving the bus stop in front of the KONI GOR to 100m before the GOR Keywords: congestion, Jakarta Road, PKJI 2014, traffic volume, degree of saturation. Share Link | Plain Format | Corresponding Author (Muhammad Raihan Nugraha)

30	Civil Engineering	ABS-17
Optimization of Mall Metropolitan Cileungsi Project with Integration Earned Value Method and TIme Cost Trade Off Rifaldi Adi Saputra, Era Agita Kabdiyono Universitas Dian Nusantara Abstract The construction project is an activity that is structured and has limitations in the process of completion. Delays in construction projects is something that must be avoided because it will affect the cost and time of completion of the project. Integration of earned value method and time cost trade off can provide assessment and solutions to a late project. Mall Metropolitan Cileungsi Project experiencing delays and losses in the process of implementation, it can be seen from the analysis of earned value with an average value of CPI (Cost Performance Index) and SPI (Schedule Performance Index) at week 20 till week 56 <1 , with at week 25 experienced the worst performance with the identification of schedule variance equal value - Rp8.699.108.544,97 which means that implementation of the project behind schedule and cost variance equal value - Rp8.948.442.380,57 which means that implementation of the project cost higher than the budget. The best solution of acceleration Mall Metropolitan Cileungsi Project is combination composite plate bondek on the work plate structure ground floor, first floor and second floor with additional manpower percentage 67% on completion of the architectural work plat ground floor, first floor and the second floor. The combination of best acceleration produce cost savings of Rp916.891.340,07 or 7.00% less than the normal cost of implementation and reduce the duration of works is 56 days or 42.10% faster than the normal duration of the work plate structure of the ground floor, first floor and second floor as well as 15 days or 10.20% faster than the normal duration for the completion of the architectural work plat ground floor, first floor and second floor. Keywords: earned value, time cost trade off, delays in construction, acceleration project Share Link | Plain Format | Corresponding Author (Rifaldi Adi Saputra)

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