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181	Natural resources and energy economics (colloquium)	ABS-123
Blibiometric Analysis of Climate Village Program in Scopus Database by Indonesian Author Arif Purwantoro1),Tri Haryanto2), Sri Endah Nurhidayati3) Faculty of Economics and Business, Airlangga University, Surabaya Abstract The issue of global warming El Nino is a weather phenomenon in which there is an increase in water surface temperature in the Pacific Ocean which results in significant changes in climate in various regions in the world, including Indonesia. On the other hand, there is a study that examines the current condition of the climate village program written by Indonesian authors and published in journals in the Scopus database. This study outlines the characteristics, popular publications, authors, and subjects associated with the climate village program. The purpose of this study is to map, provide a brief overview of the bibliometrics of climate village programs that can be used to examine trends, patterns, and developments. This research uses article publication data sourced from the scopus database from 2000-2023 with the theme of the climate village program or ^Climate Village Program^ and obtained 60 articles by Indonesian authors using the VOSviewer application. The results showed that articles with the theme of climate village programs by Indonesian authors in the scopus database were first published in 2014. Articles with the theme of the climate village program were published the most in 2021 (18 documents) while the journal that published the most was ^lop Conference Series Earth and Environmental Science^. The most journal affiliations are from Universitas Gadjah Mada and Universitas Sebelas Maret. The most journals are published from the United States, India and Indonesia. The most common subject is Environmental Science. Keywords related to the climate village program include: Community, development, resilience, Climate change, strategy, impact, case study, program, Indonesia, environmental change. Keywords: climate, village, program. Keywords: climate, village, program. Share Link | Plain Format | Corresponding Author (ARIF PURWANTORO)

182	Public economics	ABS-105
Analysis of the Impact of World Oil Commodities on Indonesia^s Welfare from an Islamic Perspective Riska Anin Chrisananda (a*) Sri Herianingrum (b*) Islamic Economic Study Program, Faculty of Economics and Business, Airlangga University, Surabaya, Indonesia riskaanin99[at]gmail.com Islamic Economic Study Program, Faculty of Economics and Business, Airlangga University, Surabaya, Indonesia sri.herianingrum[at]feb.unair.ac.id Abstract Petroleum is an essential natural resource for a country^s economic activities. This condition has a positive impact on countries that have abundant petroleum, such as Indonesia. Indonesia was initially an oil importing country, but because high consumption was not balanced with increased production, Indonesia^s status changed to an oil importing country. Apart from providing benefits to the economy in general, petroleum also includes welfare for the community, both from a conventional and sharia maqashid perspective. Petroleum has a role in maintaining offspring as in maqashid sharia. The next generation must feel the benefits and become material for work. Keywords: Exports, Imports, Maqashid Syariah, and Petroleum Share Link | Plain Format | Corresponding Author (Riska Anin Chrisananda)

183	Public economics	ABS-169
Oil And Gas Consumption: An Under-Recognized Risk Factor For Life Expectancy Mohd Shahidan Shaari (a), Miguel Angel Esquivias (b*), Mohd Juraij Abd Rani (c), Faiz Masnan (d), Wen Chiat Lee (e) (a) Faculty of Business & Communication, Universiti Malaysia Perlis. 02600 Arau, Perlis. Malaysia (b*) Faculty of Economics and Business, Airlangga University. Jl Airlangga 4-6. Surabaya, Indonesia (c) Faculty of Business & Communication, Universiti Malaysia Perlis. 02600 Arau, Perlis. Malaysia (d) Faculty of Business & Communication, Universiti Malaysia Perlis. 02600 Arau, Perlis. Malaysia (e) Faculty of Business and Management. Universiti Teknologi MARA (UiTM) Sarawak Branch. 94300 Kota Samarahan, Sarawak. Malaysia Abstract Previous studies have overlooked the impact of fossil fuel consumption, particularly oil and gas, on life expectancy. A better understanding of the critical factors affecting life expectancy has meaningful implications for sustainable development. Using the ARDL approach, this study explores the effects of economic growth, national healthcare expenditure, as well as oil and gas consumption on life expectancy in Malaysia between 1980 and 2020. Our results show that economic growth and gas consumption positively affect life expectancy, while health expenditure and oil consumption negatively affect both the short and long run. The coefficients^ magnitude in the short run is smaller than in the long run, indicating that short-term effects are weaker. The implications of our findings suggest that policymakers need to consider alternative sources of energy and improvements in the quality of healthcare services in order to promote longevity and improve the quality of life in Malaysia. Increasing healthcare expenditure may need to be accompanied by improvements in environmental quality to make a positive impact on human well-being. Keywords: greenhouse gas emissions- economic growth- life expectancy- well-being- health care Share Link | Plain Format | Corresponding Author (Miguel Angel Esquivias Padilla)

184	Public economics	ABS-186
Analysis of Village Fund Policy Money as an Instrument for Balancing the Wheel of the Economy and Poverty Alleviation Overview of Islamic Macro Aspects Agus Purnomo, Atika Zahra Maulida Kalimantan Islamic University Muhammad Arsyad Al Banjari Banjarmasin, Antasari State Islamic University Abstract There is a practice of money distribution policies and the use of village funds implemented by the village government to solve village problems to develop the village. Through the policy of channeling and managing village funds in the unexpected urgent use of village funds that are not in the village fund budget, a policy is needed to resolve and balance village performance. Village Fund Policy Implemented by the Batik Village Government to Balance the Wheel of the Economy and Alleviate Poverty. The research aims to find out how, in terms of aspects of Islamic macroeconomic analysis, the implementation of policies carried out by the village government is carried out. This research uses a mixed method combining qualitative and quantitative research. The data source consists of primary data, namely interview data regarding management and distribution, and secondary data consisting of questionnaire data. The data collection technique uses a purposive sampling method where researchers determine the categories of informants and respondents according to data obtained from field observations. Data analysis techniques use structured interview techniques and smart statistical tests pls. Money Analysis of Village Fund Policies Implemented by the Village Government to Balance the Economy and Alleviate Poverty. Village funds will be channeled into productive activities such as business units, training, and education to improve the village economy and reduce poverty rates. Making a Village government policy through mutual agreement to improve the prosperity and balance of Village performance and also not ignore rules that violate Village regulations. Keywords: Village Funds, Economic Balance, and Poverty Alleviation. Share Link | Plain Format | Corresponding Author (Agus Purnomo)

185	Public sector accounting	ABS-8
Non Tax Revenue Receivables Management Quality Determinants Puji Wibowo, Amrie Firmansyah, Maman Suhendra, Arie Untung Subardianta, Diananto Krisnandono 1,2,3 - Polytechnic of State Finance STAN, MoF 4,5 - Directorate General of Budget, MoF Abstract Non-Tax State Revenue (NTR) is a source of state revenue that has significantly grown in the last two decades. Apart from this achievement, there are still many audit findings of the central government^s financial reports regarding NTR management process, especially in terms of account receivables. This study is aiming to analyze whether human resource competency and internal control are matters affecting NTR receivables and using leadership as a moderating variable. This quantitative research uses a survey approach to collect data by distributing questionnaires across central government institutions. Respondents who are the object of research are civil servants who work in State Ministries/Institutions with certain criteria. The data collected for this study were 151 respondents. Data processing through structural equation analysis method using smart-pls software. The results of the study show that human resource competencies and internal control are proven to be factors strengthening NTR^s receivable management. However, servant leadership fails to be a moderating variable for this study suggesting that other leadership styles might be needed to stimulate the association between the two independent variables and NTR receivables management Keywords: Human resource competency, internal control, servant leadership, non-tax revenue Share Link | Plain Format | Corresponding Author (Puji Wibowo)

186	Public sector accounting	ABS-18
The Improvement in Financial Reporting Quality during Periods of Decentralization: Evidence from Indonesia Faiz Zamzami*, Eko Suwardi, Fuad Rakhman, Suyanto a. Student of Doctoral Program in the Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia and Public Sector Accounting Department, Vocational College, Universitas Gadjah Mada, Yogyakarta, Indonesia- b. Accounting Department, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia Abstract Purpose Financial reporting quality is one of the critical issues worldwide, including in the public sector. The quality of financial reporting among local governments in Indonesia has improved tremendously during decentralization. The number of local governments receiving clean opinions on their financial reports increased from only 28 in 2010 to 252 in 2015 and 452 in 2019. This study investigates the factors contributing to the improving quality of financial reporting among local governments, especially in the decentralization process and public sector reforms over a decade among local governments in Indonesia. Design/Methodology/Approach This study uses logistic regression analysis to investigate the factors improving financial reporting quality, with a sample of 1,880 local government years from 2015 to 2019. We obtain financial data from the financial reports prepared by the local governments, audit findings and audit follow-up data from the audit reports issued by the Supreme Audit Board of Indonesia, and data on government political support gathered from the country^s Public Election Commission. Findings This study finds that the improvement in financial reporting quality is positively associated with the unity of the government, the follow-up on audit recommendations, regional independence ratios, capital expenditures, and the use of information technology, and is negatively associated with the number of audit findings. Originality Sound financial reporting practices must support the decentralization and democratization process in the context of local governments. This study provides evidence of how the quality of financial reporting has evolved throughout the democratization process among local governments in Indonesia, which started with the direct election of local government heads in 2005, and what factors contributed to improving the quality. We address the role of the unity of government concerning the increase in the quality of financial reports, which we believe is the novelty of this research. Keywords: financial reporting quality, audit opinion, local government, unified government, Indonesia Share Link | Plain Format | Corresponding Author (Faiz Zamzami)

187	Public sector accounting	ABS-19
Mediation Effect of Social Economic Strategy for Sustainable towards Public Value Creation in Digital Government Siti Amerieska, Sri Ningsih Doctoral Accounting Program, Airlangga University- Airlangga University Abstract The aim of the study is to show the impact of innovation in the socio economic strategy for sustainable with supply chain governance through public value creation in digital government This research method uses a quantitative approach, then use a survey method. The sample in this study involved 378 village government of East Java Province. Data was analyzed using a path analysis with the use of SmartPLS. The results showed that supply chain governance had a significant effect on the socio economy innovation strategy for sustainable 0,000, which means H1 was accepted. In the second study, it shows that the socio economy innovation strategy for sustainable has a significant effect on public value creation in digital government 0.010, which means that H2 is accepted. The third study shows that supply chain governance has a significant effect on the public value creation in digital government 0.063, which supply chain governance means that H3 is accepted. And the latest research shows that the socio economy innovation strategy for sustainable as a mediation has a significant effect on supply chain governance public value creation in digital government of 0.017, which means that H4 is also accepted. The results of the research of the four hypotheses show a significant effect from one variable to the other, which means supply chain governance, socio-economic innovation strategy for sustainable and public value creation in digital government Keywords: Supply Chain governance, socio economic strategy, value creation,digital government Share Link | Plain Format | Corresponding Author (Siti Amerieska)

188	Public sector accounting	ABS-158
Mapping Knowledge in Management Control System in Government Accountability : a Systematic Review Gusmarila Eka Putri (a*), Agus Ismaya Hasanuddin (b) , Imam Abu Hanifah (b) , Munawar Muslich (b) (a*)Department of Accounting, University of Sultan Ageng Tirtayasa and University of Lancang Kuning *gusmarilaekaputri[at]gmail.com (b) Department of Accounting, University of Sultan Ageng Tirtayasa Abstract Objective in study This covers analysis bibliometric For identify trend study related management control system against accountability in government . this involve analysis patern publication , rate growth research , themes main researched , and changes from time to time , then Analyze Effectiveness Mechanism Accountability like institution supervisor , au-dit, or ombudsman, can influence government level . The method used is using bibliometrics in metadata testing . Study This started from data collection , step first thing to do is collect rel-evant publication data regarding Management control system in Government accountability. Data will involve search in the Scopus Scholar bibliographic database . Study in field This focus on design and implementation system proper control in context government . This involve development framework effective work practices , procedures , policies , and guidelines For ensure accountability , as well methods and tools For measure performance government is aspect important in study this . The goal is For identify indicator relevant performance , benchmarking , and use technology information For monitor and report performance govern-ment . Limitations in study This is Mapping knowledge only can covers research that has pub-lished and available in indexed sources . Research that doesn^t published , reported in internal government reports and Mapping knowledge only provide description general about research that exists and does not can give interpretation deep about findings or emerging trends Keywords: management control system- government- accountability- mapping knowledge Share Link | Plain Format | Corresponding Author (Gusmarila Eka Putri)

189	Public sector accounting	ABS-199
The Influence of Human Resource Quality and Superiors Support on the Usability of the Accounting and Management Information System of State-Owned Asset Wildoms Sahusilawane (a*), Justinus E. Ratlalan (b) a,b) Faculty of Economics and Business, Universitas Terbuka, Indonesia Abstract This study aims to determine the effect of the quality of human resources and superiors support on the usability of the Accounting and Management Information System of State-Owned Asset (SIMAK-BMN) at the Universitas Terbuka (UT). The population of this research is the leaders and users of the information system of SIMAK-BMN UT, amounting to 57 respondents. The sampling method used in this study is non-probability which is purposive sampling. Primary data in this study include respondents^ answers through questionnaires. The questionnaire collected was analyzed using correlation analysis and multiple regression, which included descriptive statistics and reliability testing. Validity testing was tested for classical assumptions, including multicollinearity testing, hypothesis testing, and discussion. Empirical evidence by t-test shows that the quality of human resources influences the use of SIMAK BMN. However, the superiors support variable does not affect the use of SIMAK-BMN. Keywords: quality of human resources, superiors support, usability, SIMAK-BMN Share Link | Plain Format | Corresponding Author (Wildoms Sahusilawane)

190	Public sector accounting	ABS-232
The Opportunities and Challenges of Small-Scale Public-Private Partnership Schemes in Street Lighting Equipment Projects in Indonesia Maman Suhendra, Dian Handayani, Sakti Prabowo, Roihans Muhammad State Finance Polytechnic of STAN & Indonesia Infrastructure Guarantee Fund Abstract The Public-Private Partnerships Scheme (PPP) has become an important option in overcoming the gap in infrastructure financing needs. From the total number of PPP projects implemented in several countries, it was found that the number of small-scale PPP projects was relatively greater than mega PPP projects. In line with this, in the Indonesian context, regional governments are expected to be able to innovate infrastructure financing, including by using the PPP scheme. The Madiun Regency Street Lighting Equipment (APJ) PPP project is an example of a small-scale PPP that has successfully completed the auction process and signed the Cooperation Agreement. By using a qualitative case study approach, this research succeeded in identifying several challenges as well as opportunities for more massive implementation of small-scale PPP in other areas in the future as follows: (1) optimal risk locations- (2) the strong commitment of the regional government as the person responsible for the cooperation project- (3) financial aspects/parameters accepted by the market- and (4) doable projects. Keywords: small-scale PPP, APJ, challenges, opportunities Share Link | Plain Format | Corresponding Author (Maman Suhendra)

191	Public sector accounting	ABS-234
Overcoming Delay in Submission of The Regional Government Financial Report in Indonesia Resi Ariyasa Qadri, Suryo Sujoko, Syanni Yustiani Polytechnic of State Finance STAN Abstract Based on the results of monitoring the submission of LK at the level of the regional government accounting unit (UAPPA-W) in the West Sulawesi Province from 2018 to 2021, only 6.82% of reports submitted on time. Such delays can certainly have a negative impact on the preparation of government financial statements. Our research aims to scrutinize factors causing delays in the preparation and submission of government financial reports using the entire of UAPPA-Ws in West Sulawesi Province as study objects. Our research employed the qualitative case study approach as the research methodology. The data were obtained from in-depth interviews with ten informants representing all UAPPA-Ws in the province. The gathered data were analysed using the thematic analysis procedures. We found seventeen factors leading to postponements in the submission of UAPPA-W^s financial reports. These factors are grouped into six clusters, namely the state assets data management, financial data management, human resources, utilization of information technology, internal organizations, and external organization. The solution that the government can apply is through the establishment of monitoring applications for submitting government financial statements and the deployment of internal financial reporting controls at the UAPPA W level. Keywords: Government Financial Statements, UAPPA-W, Delays, Thematic Analysis, Indonesia Share Link | Plain Format | Corresponding Author (Resi Ariyasa Qadri)

192	Public sector accounting (colloquium)	ABS-176
RELIGIOUS ORDERS TO PUBLIC TRUST: EKSPLORASI PROSES TATA KELOLA LEMBAGA FILANTROPI RELIGIUS ISLAM DENGAN PERSPEKTIF STEWARDSHIP THEORY Yuni Rimawati Program Doktoral Akuntansi Universitas Airlangga Abstract The aim of this research is to explore the governance process at the Amil Zakat Institution (LAZ) as a form of Islamic religious philanthropy institution. Furthermore, this research attempts to construct a LAZ governance process model to meet donor requirements and laws and regulations in Indonesia of behavior to maintain religious (Islamic) law. This research use case study method to construct an emancipatory grassroots governance model as new insight and inspiration, namely the LAZ governance process. The results of this research will become a source of study of the LAZ governance process to achieve its goal of carrying out the commandments of the Islamic religion and maintaining the trust of stakeholders. In the end, the existence of LAZ, as one of the managers of Islamic philanthropic funds, can play a role in improving the welfare of the community, especially the beneficiaries. Keywords: governance, philanthropy institution, Islamic religious, Amil Zakat Institution Share Link | Plain Format | Corresponding Author (Yuni Rimawati)

193	Public sector accounting (colloquium)	ABS-211
AKUNTABILITAS PENGELOLAAN KEUANGAN DANA DESA DALAM PERSEPEKTIF SAMINISME (STUDI ETNOGRAFI PADA SUKU SAMIN DESA MARGOMULYO) Rina Sulistyowati Universitas Airlangga Abstract Tujuan penelitian ini adalah untuk mengeksplorasi budaya suku Samin yang berkaitan dengan akuntabilitas pengelolaan dana desa. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian etnografi. Penelitian ini dilakukan di Suku Samin Desa Margomulyo Kecamatan Margomulyo Kabupaten Bojonegoro. Tahapan analisis data yang dilakukan dalam penelitian kualitatif, yaitu analisis domain, taksonomi, dan komponensial, analisis tema kultural. Keywords: akuntabilitas, pengelolaan dana desa, etnografi Share Link | Plain Format | Corresponding Author (Rina Sulistyowati)

194	Risk management	ABS-185
ENTERPRISE RISK MANAGEMENT AND COMPREHENSIVE PERFORMANCE IN INDONESIA Sigit Kurnianto (a) Bambang Tjahjadi (b*) Iman Harymawan (c) Universitas Airlangga Jl. Airlangga 4-6, Surabaya, East Java, Indonesia *bambang.tjahjadi[at]feb.unair.ac.id Abstract This article examines the effects of implementing Enterprise Risk Management (ERM) in improving comprehensive performance performance (sustainability, financial performance, and firm value). This study uses the data from all listed non-financial companies on the Indonesia Stock Exchange and the Global Reporting Initiative database (from 2011 to 2020), and obtains 300 research samples. Employing a least squares regression model for hypothesis testing and employing various robustness analysis to validate the findings, the study demonstrates a positive association between ERM and sustainability, financial performance, and firm value. Additional analysis shows that ERM affects sustainability and firm value for all industries, both in high and low growth industries.The robustness of these relationships is confirmed through sensitivity tests, fixed effects panel data, coarsened exact matching method, and two-stage Heckman regression. While the study primarily focuses on one country^s firms, it offers valuable insights for corporate leaders and policy makers, advocating for ERM as a tool to advance sustainable development by identifying social risks, mitigating adverse impacts, and enhancing social benefits while minimizing negative effects on short-term and long-term corporate goals. Thus, this research underscores the critical link between ERM and comprehensive performance within the context of sustainable development Social implications. ERM can help identify social risks, help take action to reduce adverse impacts and increase social benefits, so as to minimize negative impacts that affect the company^s short-term and long-term goals. This study addresses the link between ERM and comprehensive performance. Keywords: Enterprise Risk Management- Sustainability- Financial Performance- Firm Value- Sustainable Development- and Comprehensive Performance Share Link | Plain Format | Corresponding Author (Sigit Kurnianto)

195	Risk management	ABS-208
Efficiency Wage and the Credit Risk: Evidence from the Global Microfinance Industry Md Imran Hossain- Md Aslam Mia- Hooy Chee Wooi School of Management Universiti Sains Malaysia Penang, 11800, Malaysia Abstract From a relational lending or banking perspective, offering higher-than-industry-average wages, known as Efficiency Wages (EW), can boost employee productivity, particularly in terms of loan recovery within microfinance institutions (MFIs). This underscores the significance of efficiency wage in shaping credit risk, which is a persistent challenge within the microfinance industry. Given this context, determining the nexus between efficiency wage and credit risk has gained significant interest, particularly among policymakers and academics. Hence, the study primarily aims to investigate the relationship between efficiency wage and credit risk of MFIs. To this end, data were collected from the World Bank^s Mix-market database, covering 1258 unique MFIs across 101 countries from 2010 to 2018. Contrary to conventional wisdom, our findings showed that the implementation of efficiency wage tends to increase credit risk within MFIs. Our result suggests that paying employees above the industry averages may incentivize them to prioritize loan quantity over the borrowers^ ability to repay. This outcome remains robust even when employing alternative proxies and endogeneity-corrected techniques. Keywords: Efficiency wage, credit risk, relational lending, write-off ratio, microfinance institutions. Share Link | Plain Format | Corresponding Author (Md Aslam Mia)

196	Strategic management	ABS-42
Unveiling Performance Measurement Landscapes in Nonprofit Organizations: A Five-Year Literature Review Ahmad Faiz Khudlari Thoha (a), Ali Mujahidin (b*), Fajar Destari (c), Fahmi Alamsyah (d) (a), (b), (c), (d) Department of Management, Universitas Airlangga, Jl. Airlangga No.4, Surabaya 60286, Indonesia (a) Department of Da^wa Management, STIDKI Ar Rahmah, Jln. Tlk. Buli I No.3-5-7, Perak Utara, Surabaya 6016, Indonesia (b*) Department of Economics Education, IKIP PGRI Bojonegoro, Jln. Panglima Polim No. 46 Bojonegoro 62114, Indonesia (c) Department of Management, Universitas Jember, Jln. Jl. Kalimantan Tegalboto No.37,- Sumbersari, Kabupaten Jember, Jawa Timur 68121 Abstract The surge of nonprofit organizations addressing complex social issues has led to an evolving landscape of entities striving for positive change. Amid competition for funding and evolving donor expectations, effective performance measurement becomes paramount. This article presents a comprehensive literature review of nonprofit performance measurement over five years (2018-2022). It synthesizes 16 selected research samples, revealing four vital categories. ^Performance Measurement System Design^ emphasizes adaptable models accommodating nonprofit dynamics. ^Implementation of Performance Measurement Systems^ highlights factors like funding, task complexity, and goal measurement. ^Utilization of Performance Information^ underscores diverse stakeholder needs. ^Impact of Performance Measurement^ connects measurement to organizational effectiveness. Future research should focus on tailored methodologies, deepening implementation insights, enhancing data utilization, holistic social impact measurement, comparative studies, and case analyses to enrich nonprofit performance measurement practices Keywords: Nonprofit organizations, performance measurement- social impact- stakeholder needs- systematic literature review. Share Link | Plain Format | Corresponding Author (Ali Mujahidin)

197	Strategic management	ABS-97
Investigating the Relationship Between 5S Implementation and Employee Performance (Case Study on Employees of the Finished Goods Division in PT. Mas Arya Indonesia) Tareq Kemal (a), Mohammad Fajar Ihza Mahendra (b), Putri Anugerah Shelina (b), Yuli Rohmah (b*), Dr. Wisnu Mawardi, S.E, M.M. (b) a. Department of Management, Diponegoro University b*. Department of Management, Diponegoro University yulirohmahsemansaidharun[at]gmail.com Abstract 5S implementation used to help improve operational efficiency and sustainability performance. 5S is a Japanese philosophy, seiri (sort), Seiton (set in order), Seiso (shine), Seiketsu (standardize) and Shitsuke (sustain). This paper aimed to investigate previous studies about the relationship between 5 implementation and employee performance. Quantitative method was used in this study, the type of this research is explanatory research. The study involved 87 respondents, the selected respondents for this study were all employees of Finished Goods department in PT MAS Arya Indonesia. Using a Likert Scale for the instrument, the analysis technique for this study is multiple linear regression analysis. The statistical tests performed for this study are instrumental testing, classical hypothesis testing, and hypothesis testing (T-test and F-test). The results of this study showed that Seiri (sort), Seiton (set in order), Seiso (shine), and Shitsuke (sustain), have a significant influence on employee performance. Otherwise the Seiketsu (standardize) has no significant effect on employee performance. Keywords: 5S Implementation, Employee Performance, Sustainability Performance Share Link | Plain Format | Corresponding Author (Yuli Rohmah)

198	Strategic management	ABS-195
Determination of canning regional specialties with the main supporting factors with a logistic regression approach as a strategy to preserve the sustainability of processed food Hatta, Hendrixon*1- Nuryanto*1- Novriadhy, Dian*1- Yesi, Desri*1- Sugiharty, Yenni*1- Juairiyah, Oktaf*2 Marinda, Popo*3 *1 Regional Research and Development Agency of South Sumatera Province, Indonesia *2 Regional Planning Development and Research Augmentation Board of North Sumatera Province, Indonesia *3 Regional Research and Development Agency of Ogan Ilir Regency, Indonesia Abstract The purpose of this study was to determine the dependence of factors on the prioritization of pindang canning. This study took a sample of 33 respondents consisting of elements of government, academia, business, and non-governmental organizations. This study used a logistic regression analysis approach. Prioritization of canning fish pindang as a response variable (Y) and factors of human resources (x1), infrastructure (x2), demand (x3), raw materials (x4), and competitors (x5) as predictor variables. The results showed that human resource factors were very dominant with a score of 3,223 (58.3%) compared to other supporting factors in this fish canning effort. Other contributing factors were infrastructure (34.0%), competitors (31.3%), raw materials (2.7%), and demand (2.7%), respectively. This fish pindang canning is the choice of the majority of respondents (75.8%) which then became a stakeholder agreement in Ogan Ilir Regency, South Sumatra Province. Keywords: fish canning, food, Ogan Ilir Regency, logistic regression, priority, technology canning Share Link | Plain Format | Corresponding Author (Hendrixon Hatta)

199	Supply chain management	ABS-62
Marginal Trade-offs for Resilient Transportation Using Data Envelopment Analysis Usman Akbar The University of Lahore, Defence Road, Lahore, Pakistan. *usman.akbar[at]lbs.uol.edu.pk Abstract Successful economic corridors depend largely on high competitiveness in road operations, making overall satisfaction the most important factor. At present, sustainable development goals have become the focus of attention of countries around the world, among which the goal of zero emission is the most persistent [1]. While many academic results make possible the greatest gains related to overall satisfaction, ongoing competition pushes the transportation industry to perform more operations, generating more carbon than our ecosystems can recycle, contributing to global warming. This impact on global ecosystems has prompted researchers to identify any possible micromanagement techniques that could reduce carbon emissions while maintaining total satisfaction in traffic to maintain a competitive advantage in road trade services. The synergy between transportation energy efficiency and total satisfaction are often termed as sustainable trade-offs or marginal trade-offs. Previous researchers have calculated efficiencies and proposed solutions to this global challenge in various ways, but quantitative research to support decision-making and policy design still lags the equilibrium approach, i.e., to make such a change in the input or output factors that the transport efficiency remains intact with total satisfaction and yet the considerable reduction in an undesirable output can be made. Furthermore, this interrupts the fundamental definition of trade-off that the researchers use-for example, gains at the expense of other variable defects. Deng and John [2] explore existing trade-offs to increase the efficiency of sustainable agricultural sector development. They adopted production and urbanization and brought about technological changes in agriculture. On the other hand, a recent new study by Bazyli and Martha [3] explore the trade-offs between social efficiency, economics, and the environment. They investigate the policy^s impact on sustainable European agriculture and find that the long-term impact of carbon emissions on efficiency, although social sustainability may be negatively affected by reduced productivity due to borders implementation of carbon schemes. Usman et al. [4] worked on finding the marginal efficiency by bringing higher efficiency to the DMU at the efficient frontier, which was also worked on by Akbar et al., Ji et al., Laso et al., Mirzaei et al. [5]- [8]. The current study offers two unique solutions to the current challenges of eco-efficiency without avoiding the total satisfaction of highway road transport. First, the ecological asset as well as ecological footprints should both be considered as a function because both are interrelated. Second, the marginal trade-off function is not necessarily be viewed as a trade-off function, but rather as an optimal efficiency function. The analysis used in the study is based on energy efficiency variables (including number of industrial vehicles registered, and fuel consumption as an input, and CO2 emissions as an undesirable output) and total satisfaction variables (including infrastructure development index, reliability based on the alternatives available for customers, both as an input variable. Whereas safety - as a metrics related to accidental rate and natural disaster resilience - and tons kilometres as desirable output variables). First, the data is processed to ensure consistency and comparability including missing values and normalising the variables. The slack based measurement (SBM) from the prior study of Ji et al. [5], is adopted along with the marginal trade-off method to purposefully handle the non-discretionary factors, i.e., safety, to find the current efficiency and the DMUs that are on the efficient frontier boundary [9], [10]. Then the model for trade-off balances is employed from the study by Mirzeai et al [7] to perform trade-offs between desirable and undesirable outputs without a change in inputs (considering them an uninterrupted resource). Many experiments are performed to find the best margins which can bring more indirect efficiency to the DMU at the efficient frontier. The data from 10 economic corridors is considered to test the results. The optimal interval of +0.65, &#8722-0.54 is finally determined as an interval where the resource inputs do not decline. Moreover, +0.5 increase on the capacity to reduces the ecological footprint to an extent to gain the optimal efficiency point. The interesting fact of these findings is that the energy efficiency and total satisfaction of transportation are maintained, while enabling policymakers to design policy that help maintain acceptable levels of highway productivity. Keywords: Marginal Tradeoffs- Slacks- Data Envelopment Analysis- Transportation Efficiency- Ecological Efficiency Share Link | Plain Format | Corresponding Author (Usman Akbar)

200	Sustainability accounting	ABS-7
ESG, Firm Value and It^s Life Cycle: Evidence from South East Asia Areta Xaviera(a), Erna Widiastuty(b), Rahmat Febrianto(b*) a) Student of Magister Science in Accounting, Faculty of Economics and Business, Andalas University b) Faculty of Economics and Business, Andalas University *rahmatfebrianto[at]eb.unand.ac.id Abstract Our study investigates the effect of ESG performance on the firm value according to the its position in the life cycle. Previous studies are either test the relationship of those three variables in a single country or ignore the effect of company^s life cycle. We extend those studies by testing all three factors in five South East Asian (SEA) countries. This investigation also differs from other studies since we correlate those variables with future firm value. Samples are non-financial companies listed in the five countries^ stock exchanges, from 2013 to 2022. They are chosen based on the availability of ESG scores provided by Thomson Reuters Eikon. The final 1.080 firm-year samples are tested both in a single test, and we also run the test on single country. Our test results indicate that ESG performance relates to next year^s firm value of SEA companies. Moreover, by testing each country, we find that only Indonesian and Singaporean companies show a positive relationship of ESG performance and firm value. Thailand, on the other hand, shows negative relationship, and Malaysian and Philippines show no relationship. Next we divide samples into their respective position in life cycle. For the whole samples, the ESG only relates to firm value if the company is in mature state. All other states show insignificant results. When we test this in each country, mature Malaysian companies show a positive relationship, while growth ones show a negative relationship- growth Thailand firms show a positive association, while mature firms show the opposite sign. Indonesian, Philippines, and Singaporean companies show no relationship between ESG performance and firm value. Finally, we also test each component of ESG performance, i.e. environment, social, and governance and relate them with firm value. Similar to previous results, the relationships are mixed. Our results confirm the idea that the effect of ESG-related performance may not be reflected in the current year^s firm value. The impact may be realized in the future. Secondly, the results support previous study that test the different impact of company^s life cycle to the relationship between ESG activity and firm performance. While we classify company into its position in the life cycle, we do not consider firm strategy, financial condition, and other fundamental factors that may have impact on the relationship between ESG performance and firm value. This may be the agenda for future studies. Keywords: ESG: life cycle- firm value- South East Asian Share Link | Plain Format | Corresponding Author (Rahmat Febrianto)

201	Sustainability accounting	ABS-11
ESG, Firm Value and It^s Life Cycle: Evidence from South East Asia Areta Xaviera(a), Erna Widiastuty(b), Rahmat Febrianto(b*) a) Student of Magister Science in Accounting, Faculty of Economics and Business, Andalas University b) Faculty of Economics and Business, Andalas University *rahmatfebrianto[at]eb.unand.ac.id Abstract Abstract Our study investigates the effect of ESG performance on the firm value according to the its position in the life cycle. Previous studies are either test the relationship of those three variables in a single country or ignore the effect of company^s life cycle. We extend those studies by testing all three factors in five South East Asian (SEA) countries. This investigation also differs from other studies since we correlate those variables with future firm value. Samples are non-financial companies listed in the five countries^ stock exchanges, from 2013 to 2022. They are chosen based on the availability of ESG scores provided by Thomson Reuters Eikon. The final 1.080 firm-year samples are tested both in a single test, and we also run the test on single country. Our test results indicate that ESG performance relates to next year^s firm value of SEA companies. Moreover, by testing each country, we find that only Indonesian and Singaporean companies show a positive relationship of ESG performance and firm value. Thailand, on the other hand, shows negative relationship, and Malaysian and Philippines show no relationship. Next we divide samples into their respective position in life cycle. For the whole samples, the ESG only relates to firm value if the company is in mature state and decline state. All other states show insignificant results. When we test this in each country, mature Malaysian companies show a positive relationship, while growth ones show a negative relationship- growth Thailand firms show a positive association, while mature firms show the opposite sign. Indonesian, Philippines, and Singaporean companies show no relationship between ESG performance and firm value. Finally, we also test each component of ESG performance, i.e. environment, social, and governance and relate them with firm value. Similar to previous results, the relationships are mixed. Our results confirm the idea that the effect of ESG-related performance may not be reflected in the current year^s firm value. The impact may be realized in the future. Secondly, the results support previous study that test the different impact of company^s life cycle to the relationship between ESG activity and firm performance. While we classify company into its position in the life cycle, we do not consider firm strategy, financial condition, and other fundamental factors that may have impact on the relationship between ESG performance and firm value. This may be the agenda for future studies Keywords: ESG: life cycle- firm value- South East Asian Share Link | Plain Format | Corresponding Author (Areta Xaviera Xaviera)

202	Sustainability accounting	ABS-45
ENVIRONMENTAL ACCOUNTING DISCLOSURE OF MINING COMPANIES IN INDONESIA: CONTENT ANALYSIS APPROACH Anak Agung Gde Satia Utama (a*), Bayu Alfian (b) a) Accounting Department, Economic and Business Faculty, Jalan Airlangga 4-6, Surabaya Universitas Airlangga, Indonesia *gde.agung[at]feb.unair.ac.id b) Economic and Business Faculty, Surabaya, Indonesia Abstract This research aims to see the disclosure of environmental accounting in mining companies in Indonesia based on the environmental performance indicators from the GRI (Global Reporting Initiative. The research method used was the context analysis through the descriptive approach, using the Nvivo12 software and the annual report and sustainability report 2014 - 2018 period. The result was founded that the environmental accounting disclosure for the annual report was 16.04%- meanwhile, the sustainability report was 32.26% based on the total of environmental accounting disclosure, the GRI^s Environmental Performance indicator often disclosed in the annual report is material (42.28%), meanwhile, in the sustainability report is biodiversity (23.95%). In comparison, the least disclosed indicator in the annual report is water (2.28%), and for the sustainability report is supplier environmental assessment (6.41%). Keywords: Environmental Accounting- Disclosures- Mining Companies- GRI- Nvivo12 Share Link | Plain Format | Corresponding Author (Anak Agung Gde Satia Utama)

203	Sustainability accounting	ABS-113
Sustainability Reporting and Mining Industries^ Performance: Indonesia Context Pipin Kurnia- Dian Agustia-Noorlailie Soewarno- Ardianto Airlangga University Abstract Purpose: This study investigates the relationship of standalone SR (economic, environmental, and social) disclosures to market/firm performance in mining companies for the 2016-2022 period in Indonesia as a developing country. Design/methodology/approach: The study is panel data of 30 mining companies listed in IDX from 2016 to 2022 and 210 observations. SR disclosures use the GRI index by conducting content analysis in the annual and sustainability of mining companies. The tobinsq, ROE and control variables uses the OSIRIS dataset. Finding: The findings of this research demonstrate that the implementation of stand-alone SR, encompassing economic, environmental, and social aspects, has a significant impact on market performance. Similarly, the disclosure of SR^s standalone economic and environtment aspect, has a significant positive effect on ROE. On the contrary, the social dimension does not effect to ROE. Research limitations/implications: This study has limitations, such as the fact that content analysis for SR is only performed as far as the quantity of SR disclosures does not necessarily encourage other public companies to disclose sustainability activities. Small enterprises must be investigated because many of them are motivated to disclose their sustainability efforts. Practical implications: The results of this study provide evidence that a standalone SR disclosure can increase market/financial performance, which can be considered by the mining industry when deciding whether or not to prepare and disclose company sustainability activities in a standalone SR report rather than in the annual report. Originality/value: According to the author^s knowledge, this is the first study to empirically examine the relationship between stand-alone SR (economic, environmental, and social) and market/firm performance which are included in developing countries. Keywords: SR, economy, environment, social, Indonesia, emerging market, mining industries Share Link | Plain Format | Corresponding Author (Pipin Kurnia Kurnia)

204	Sustainability accounting	ABS-124
Green Innovation and Sustainability Performance: The moderating role of Family CEO Yuni Shara*, Bambang Tjahjadi, Ardianto Universitas Airlangga Abstract This study aims to determine the effect of green innovation disclosure on the company^s sustainability performance, which is then moderated by Family CEO. This study uses Environmental, Social and Governance (ESG) criteria analyzed with GRI G4 Index. This study took samples from companies categorized as PROPER (Public Disclosure Program for Environmental Compliance) according to the Indonesian Ministry of Environment and Forestry (KLHK Indonesia). The reason for choosing the sample is that the company is a company that has an important impact on the environment and the existence of transparency and information related to the company^s Sustainability Performance. The sampling period in the 2014-2020 report. The result is Green Product Innovation affects Sustainability Performance. Green process innovation affects sustainability performance. Family CEO strengthens the influence of Green product innovation on sustainability performance. Family CEO strengthens the influence of Green process innovation on sustainability performance. This study has limitations, namely testing only PROPER company^s. it is anticipated that future research will all sectors of IDX listed companies. The number of company samples and research observation years must be increased to conduct additional testing. This study is unique in the following ways. First, the Green innovation on sustainability Performance has rarely been the subject of research in the past. Second, this is the first study to use family CEO as a moderator to investigate the effect of green innovation on sustainability performance Keywords: Sustainability Performance- Green Innovation- Family CEO- ESG Share Link | Plain Format | Corresponding Author (Yuni Shara)

205	Sustainability accounting	ABS-154
SUSTAINABILITY DISCLOSURE AND INVESTOR PERSPECTIVE: COST OR BENEFIT? Vera Oktari- Wiwiek Dianawati- Noorlailie Soewarno- Alfa Rahmiati Universitas Airlangga Abstract Purpose - This study investigates the influence of environmental, social, and governance (ESG) disclosure on company value from an investor perspective in the short and long term. Design/methodology/approach - This research uses 78 companies listed from 2010 to 2020 on the IDX Compass 100 Index. The independent variables of this research consist of environmental, social and governance regressed on company value consisting of the market to book value (MBV) and Tobin^s Q as a proxy for robustness check using Generalized Method of Moment (GMM) and Fully Modified Ordinary Least Square (FMOLS). Findings - This research finds that ESG affects companies negatively in the short term but positively influences them in the long term. Research limitations/implications - This study captures the effects of ESG voluntary disclosure on companies in Indonesia. Then, it is essential to carry out further studies that look at ESG from the perspective of other stakeholders in more detail. Originality/value - This study highlights investors^ perspectives in seeing the meaning of ESG in the short and long term. In addition, FMOLS may be a recommendation to test long-term effects. Keywords: Sustainability Disclosure, Firm Value, Short-term Investment, Long-term Investment Share Link | Plain Format | Corresponding Author (Vera Oktari Oktari)

206	Sustainability accounting	ABS-162
The impacts of climate risks on financial performance of mining industry: Evidence from companies in Mongolia [1]Enkh-Otgon Gankhuyag, [2]Nasantogtokh Erdenebileg, [3]Tushigmaa Zaya, [4]Narantsetseg Amarsanaa [1] Department of accounting and analyses, Mandakh University, Ulaanbaatar, Mongolia [2] National center for maternal and child health, Ulaanbaatar, Mongolia [3] Department of accounting and analyses, Mandakh University, Ulaanbaatar, Mongolia [4] Department of accounting and analyses, Mandakh University, Ulaanbaatar, Mongolia Abstract Abstract- Increasing global climate change has had potential impacts on business operations and gets uncertainty and the mining industry is highly dependent on the climate. Firstly, this paper reviews the impact of climate change on the financial performance of Mongolian mining companies. Secondly, this study reviews climate risk indicator with 5 types of climate risks, to assess effect of climate change risks on the Mongolia^s mineral top companies. The study sample includes 16 Mongolian companies in the mining industry in the period of 2009-2021. Climate change was assessed using the Climate Risk Index (CRI). The panel least square regression and panel structure VAR models were used to examine the impacts of climate risks on the company^s financial performance. Empirical results show that an increase in the CRI score by 1 increases the ROA by 0.2, and the one-time shock is expected to stabilize after one year. There is a statistically significant positive relationship between climate risk and the financial performance of mining companies. An increase in extreme weather events will have a negative impact on the financial performance of Mongolian mining companies after 2 years. As mining activity increases, climate risk increases, and businesses need to consider climate risk assessment. Furthermore, it could add climate events to the model, which include storms, floods, and drought. Keywords: Climate change, Return on Asset (ROA), Mining firms, CRI score Share Link | Plain Format | Corresponding Author (Enkhotgon Gankhuyag)

207	Sustainability accounting	ABS-166
The Mediating Role of Green Innovation and Investor Sentiment in Climated Related Risk Toward Sustainability Reporting: Evidence from the Indonesian Context Inova Fitri Siregar1*, Tubagus Ismail2, Muhamad Taqi3, Nurhayati Soleha4 1Doctoral Scholar of Universitas Sultan Ageng Tirtayasa and Lecturer of Departement of Accounting, Faculty of Economics and Bussiness, Universitas Lancang Kuning, Email: inova[at]unilak.ac.id 2Departement of Accounting, Faculty of Economics and Bussiness Universitas Sultan Ageng Tirtayasa, Email: ismailtb[at]untirta.ac.id 3Departement of Accounting, Faculty of Economics and Bussiness Universitas Sultan Ageng Tirtayasa, Email: muhamad.taqi[at]untirta.ac.id 4Departement of Accounting, Faculty of Economics and Bussiness, Universitas Sultan Ageng Tirtayasa, Email: nurhayati.soleha[at]untirta.ac.id Abstract The purpose of this study is that companies must consider the impact that occurs on transition risk or physical risk and then need to know the opportunities in an effort to mitigate risk, so that the need for opportunities from climate-related risks is expected to have an impact on how investors react and the innovations that will be created. The sample criteria were financial sector companies and companies that completed sustainable reporting. This study collected 430 data from 740 companies that met the criteria. Data were collected from the 2021-2022 sustainability reports. The results of this analysis provide important insights into the role of green innovation and Investor Sentiment in the relationship between Climate Related Risk and sustainability reporting. This conclusion can help companies understand factors that contribute to the relationship between Climate Related Risk and sustainability reporting, as well as the potential impact of green innovation and investor sentiment. Implementing sustainability reporting is expected to encourage companies to more transparently communicate sustainable practices, environmental performance, social impacts, and corporate governance to stakeholders. This strategy will create a higher level of transparency in company operations and impacts. There are several important implications for companies and practitioners when designing business strategies that focus on sustainability. Keywords: Climate Related Risk, Sustainability Reporting, Green Innovation, Investor Sentiment Share Link | Plain Format | Corresponding Author (Inova Fitri Siregar)

208	Sustainability accounting	ABS-184
Does Sustainability Assurance Matter in Enhancing Sustainability Performance?: Evidence From Indonesia Sigit Kurnianto (a) Dian Agustia (b*) Universitas Airlangga Jl. Airlangga 4-6, Surabaya, East Java, Indonesia *dian.agustia[at]feb.unair.ac.id Abstract This study aims to determine the effect of Sustainability Assurance (SA) in improving Sustainability Performance (SP) and how it affects the company^s sustainability productivity. The sample used includes all companies in Indonesia, both financial and non-financial sectors, listed on the Indonesia Stock Exchange (IDX) with a sample period from 2017-2021, with a total sample of 646 companies. In testing the hypothesis, the study used regression models and some additional analysis to strengthen the research results. Focusing on sustainability reports from companies in Indonesia, the results of this study show that SA has an effect in increasing SP, which is strongly supported by data testing based on panel data fixed effects, sensitivity analysis, coarsened exact matching method, and Heckman^s two-stage model. SA has significant benefits in improving corporate sustainability productivity, even for businesses that may not openly operate in sectors that are highly sensitive to sustainability issues. Thus, in particular, SA indicates that the company has good SP. SA plays an essential role in improving SP, and subsequently, improving SP will effectively achieve sustainability developments. SA makes the company^s sustainability information more accurate and credible so that the sustainability report can be used by investors in company assessment and investment decision-making. Keywords: Sustainability assurance, sustainability performance, Indonesia Share Link | Plain Format | Corresponding Author (Sigit Kurnianto)

209	Sustainability accounting	ABS-204
The critical role of the type of external assurer and assurance level in sustainability reporting: Indonesia^s energy and basic material sector companies context Wika Harisa Putri (a*), Bambang Tjahjadi (b), and Ardianto (b) (a*) Doctoral Program in Accounting, Faculty of Economic and Business, Airlangga University, Surabaya, Indonesia - Department of Accounting, Janabadra University, Yogyakarta, Indonesia, wika.harisa.putri-2022[at]feb.unair.ac.id (b) Department of Accounting, Faculty of Economic and Business, Airlangga University, Surabaya, Indonesia Abstract This study explores the level of assurance and type of assurer/assurance provider in sustainability reporting. The analysis is based on representative companies from the IDX^s energy and basic materials sectors. The usage of sustainability assurance in Indonesian companies is illustrated using the descriptive analysis method. The authors predict using sustainability reporting and assurance as a business strategy will increase stakeholder engagement and boost credibility. This study should be used to implement sustainability assurance rules on the IDX and other emerging markets. Keywords: sustainability report, external assurer, level of assurance Share Link | Plain Format | Corresponding Author (Wika Harisa Putri)

210	Sustainability accounting	ABS-212
CSR Disclousure and Performance Financial: Interactionof Stakeholder Influence Capacity ERINA SUDARYATI, HERU TJARAKA ACCOUNTING DEPARTMENT, ECONOMIC AND BUSINESS FACULTY OF AIRLANGGA UNIVERSUTY Abstract CSR and Performance Financial: Interactionof Stakeholder Influence Capacity ABSTRACT This research examines the interplay between Stakeholder Influence Capacity (SIC), Corporate Social Responsibility (CSR), and financial performance in a sample of 487 non-financial firms listed on the Indonesia Stock Exchange during the period 2014-2018. Our findings reveal that greater disclosure of CSR programs by firms is associated with improved financial performance. Additionally, we observe a significant positive relationship between investor and customer support and firm financial performance, while creditor support exhibits a negative association. However, contrary to expectations, our study does not provide evidence to support the notion that SIC strengthens the relationship between CSR disclosure and financial performance. This study contributes to the existing literature on CSR disclosure, SIC, and financial performance, and offers practical implications for enhancing financial performance by leveraging CSR programs. Keywords: Corporate Social Responsibility, Return on Assets, Return on Equity, Stakeholder Influence Capacity Share Link | Plain Format | Corresponding Author (ERINA SUDARYATI SUDARYATI)

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