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31	Development economics	ABS-99
FISCAL POLICY ANALYSIS IN INDONESIA AND MALAYSIA, : REVIEW OF THE MAQASID SHARIA PERSPECTIVE Muhamad Rifki Botutihe (a*), Sri Herianingrum (b), Aldiwanto Landali (c) a) Faculty of Economic and Business, Airlangga University, Jl. Airlangga No.4 Surbaya, Indonesia mrbotutihe30[at]gmail.com b) Faculty of Economic and Business, Airlangga University, Jl. Airlangga No.4 Surbaya, Indonesia sri.herianingrum[at]feb.unair.ac.id c) Madrasah Aliyah Negeri 1 Pohuwato, Soginti Village, Paguat District, Pohuwato Regency, Gorontalo aldiwantolandali120298[at]gmail.com Abstract The purpose of this paper is to analyze fiscal policy in Indonesia and Malaysia using the Maqasid Syariah perspective which consists of Hifzu-Din (Safeguarding Religion) Hifzun-Nafs (Safeguarding the Soul) Hifzun-Aql (Guarding the Intellect) Hifzun-Nasl (Safeguarding Offspring) Hifzul -Mal (Guarding the Treasure). The method used is qualitative with a literature study approach and secondary data from related governments. The results show that Indonesia and Malaysia have implemented Maqasid Syariah values in their fiscal policies. Most of Indonesia^s state spending is allocated to Hifzul-Mal (economy). Meanwhile, Malaysia is more allocated to Hifzul-Nafs (guarding souls). The fiscal policies carried out by the governments of Indonesia and Malaysia are in accordance with the values of maqasid sharia, which means that the governments of Indonesia and Malaysia are very concerned about aspects of maqasid sharia in their fiscal policies. Keywords: Policy Fiscal- Maqasid Sharia- Islamic Economics Share Link | Plain Format | Corresponding Author (Muhamad Rifki Botutihe)

32	Development economics	ABS-101
The Impact Of Globe Economic Uncertainty On Price And Consumption Of Cooking Oil Satrio Fajar Putra (a*), Sri Herianingrum(b) a) Faculty of Economic and Business, Airlangga University, Jl. Airlangga No.4 Surabaya, Indonesia satrioputra051[at]gmail.com b) Faculty of Economic and Business, Airlangga University, Jl. Airlangga No.4 Surabaya, Indonesia sri.herianingrum[at]feb.unair.ac.id Abstract The aim of this research is to analyze the impact of global economic uncertainty which causes the price and consumption of cooking oil to be expensive or scarce. Global economic uncertainty here includes changes in currency exchange rates, volatility in crude oil prices, and of course the global economy. The cooking oil commodity is one of the many staple ingredients for household consumption in several countries. Researchers will collect global economic data and other indicators that influence the price and consumption of cooking oil, and researchers will identify the relationship between global economic uncertainty and changes in the price and consumption of cooking oil. This research provides results that economic uncertainty has an impact on the price and consumption of cooking oil. Then, Changes in exchange rate fluctuations and volatility also affect the price of cooking oil on the international market. Apart from that, economic uncertainty also influences changes in consumer behavior. Keywords: Economic Uncertainty, Consumption, Increase in Cooking Oil Prices Share Link | Plain Format | Corresponding Author (Satrio Fajar Putra)

33	Development economics	ABS-126
THE ROLE OF ZAKAT AS AN EFFORT TO ALLEVIATE POVERTY AND DRIVER OF ECONOMIC GROWTH IN INDONESIA Devia Almeyda, Dewi Aisyah Syarani Sjam, Mir^atun Nisa^, Irham Zaki a) Study Programme Magister Science in Islamic Economics, Faculty of Economics and Business, Airlangga University, Indonesia b) Study Programme Magister Science in Islamic Economics, Faculty of Economics and Business, Airlangga University, Indonesia c) Study Programme Magister Science in Islamic Economics, Faculty of Economics and Business, Airlangga University, Indonesia d) Departement of Sharia Economics, Faculty of Economics and Business, Airlangga University, Indonesia Abstract Zakat plays a significant role in poverty alleviation and economic growth efforts in Indonesia. This paper aims to examine the role of zakat in the Indonesian context, with a focus on zakat implementation, poverty alleviation, and economic growth. The research methodology employed is literature review and analysis of relevant data. Zakat plays a significant role in poverty alleviation and economic growth efforts in Indonesia. Through wealth redistribution, zakat helps reduce economic disparities and enhance the well-being of the needy. Additionally, zakat stimulates economic growth by boosting the purchasing power of the poor and developing the micro and small-scale sectors. Synergy among the government, zakat institutions, and society is crucial to maximize the role of zakat in addressing poverty and achieving sustainable economic growth in Indonesia. Keywords: Zakat, Poverty, Economic Growth Share Link | Plain Format | Corresponding Author (Devia Almeyda)

34	Development economics	ABS-138
Analysis of Household Expenditure on Supplementary Private Tutoring in Cambodia Ryuto Minami Kobe University Abstract Secondary education plays an important role in economic development by bridging primary education, the labor market, and higher education. In Cambodia, the expansion of universal primary education is remarkable, but access to and quality of secondary education is poor. In developing countries like Cambodia, where government spending on education is inadequate, household spending on education is important. In Cambodia, in particular, private supplementary education is provided informally outside of schools. This leads to disparities in learning opportunities and learning outcomes, especially for students from poor families who cannot afford to pay. Hence, this study aims to examine what factors influence household spending on private tutoring, especially in Cambodia, where private tutoring is part of secondary education. As a methodology, this study utilizes national representative household survey dataset, namely Cambodia Socio-Economic Survey (CSES). We then use the CSES three-year data set (2009, 2014, and 2019) for our analysis. Given the the left-censored distribution of household expenditures to private tutoring, this study applies the Censored Least Absolute Deviations (CLAD) as econometric model. The results of this study show that households spend more on private tutoring to female students than to male students. In addition, students from ethnic minority backgrounds receive a smaller amount of expenditure in private tutoring than majority students. Turning to household characteristics, our analysis reveals that household income and parental education are important predictors of household spending on private tutoring. Furthermore, the dummy variable representing the year of the data set is statistically significant, indicating that household spending on private tutoring has increased over the years. This study reveal which households spend less on private tutoring and suggest which students from which households are academically disadvantaged in Cambodia. Keywords: Secondary Education, Cambodia, Shadow Education Share Link | Plain Format | Corresponding Author (Ryuto Minami)

35	Development economics	ABS-151
THE CONSUMPTION FUNCTION OF COASTAL COMMUNITIES IN SOUTH KALIMANTAN IN THE MASLAHAT PERSPECTIVE Yusuf Asyahri (a*),Haris Faulidi Asnawi (b),Agus Purnomo (c), Annisa Sayyid (d), Annisa Mahfuzah (e), Badrian (f) Faculty of Economics and Islamic Business,UIN Antasari Abstract The well-being of coastal communities in South Kalimantan is far from reality. One of the coastal areas in South Kalimantan is Kotabaru Regency indicated the Gini Ratio Index in 2021 is 0.306, higher than in 2020. Moreover, in Tanah Bumbu Regency, the Gini Ratio Index in 2021 is 0.288, lower than in 2020. The Gini index values mentioned indicate the presence of income inequality gaps that influence the consumption patterns of coastal communities. Therefore, this research is interesting to investigate with the aim of examining the consumption function model of coastal communities in South Kalimantan Province, both from a macro-economic perspective and a maslahat formulation. This research used field research and survey methods. The study population consists of coastal communities, and the sampling technique used is area sampling. The selected samples include Tanah Laut Regency, Tanah Bumbu Regency, and Kotabaru Regency with a total of 60 respondents determined through quota sampling. Data collection used semi-structured interviews and then analyzed statistically used both the macro-economic consumption function formula and the maslahat perspective. The research results indicate that the macro-level consumption function of coastal communities is represented by C = 2,697,434 + 0.17 Y with an APC value = 0.99 and APS value = 0.01. Subsequently, the Marginal Propensity to Consume (MPC) value = 0.17, with MPS (Marginal Propensity to Save) value = 0.83. Meanwhile, the maslahat-based consumption function model indicated Y = 3.368 + 0.725 C + 0.017 ZIS + 0.064, and for the value of Y = FS + S, it is Y = 2.853 + 0.775 FS + 0.65 S. The maslahat-based consumption function model shows ZIS value is 0.017, which indicated the low value of coastal community toward maslahat or seeking blessings. Keywords: Income, Consumption, Savings, ZIS, and Maslahat (Benefit) Share Link | Plain Format | Corresponding Author (Yusuf Asyahri)

36	Development economics	ABS-159
TAWHIDI STRING RELATION ANALYSIS ON GOSARI VILLAGE^S CREATIVITY AND INNOVATION PROGRAM IN REALIZING THE VILLAGE^S SUSTAINABLE DEVELOPMENT GOALS (SDGs) Rohmatul Farohah Kholison (a*), Achsania Hendratmi (b), Achmad Room Fitrianto (c), Lailatul Hikmah (d), Tanza Dona Pertiwi (e) a. Faculty of Economics and Business, Universitas Airlangga *rohmatulfarohahkholison[at]gmail.com b. Faculty of Economics and Business, Universitas Airlangga c. Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Ampel Surabaya d. Faculty of Economics and Business, Universitas Airlangga e. Faculty of Economics and Business, Universitas Airlangga Abstract The Tawhidi String Relation (TSR) technique is being used in this descriptive qualitative study. This approach uses a shuratic process (interaction, integration, and evolutionary process) to analyze data based on actual field observations. The author of this study examines the role that creativity and innovation programs play in helping the Gosari Ujung Pangkah Gresik community achieve its Sustainable Development Goals (SDGs). The concept of Islamic Economic Development, which derives from Tawhid philosophy, is the foundation of the analytical instrument that was created. The findings of the study indicate that the dialogue and agreement between the primary institutions for village development, such as the village administration and community and religious leaders, in addressing issues in the village is what causes the process of interaction and integration to occur. The development and execution of creativity and innovation programs in Gosari village heavily relies on these community actors. The six elements of maqashid sharia-hifdz ad-diin, hifdz al-^aql, hifdz an-nafs, hifdz an-nasl, hifdz al-maal, and hifdz al-bi^ah-are all met by the participatory development process, each of which is connected to the others (circular causation). Then, as the evolutionary process progresses, people^s perspectives gradually alter, and village labor programs get better as time goes on. Keywords: Tawhidi String Relations, Community Creativity and Innovation Program, and Village Sustainable Development Goals (SDGs) Share Link | Plain Format | Corresponding Author (Rohmatul Farohah Kholison)

37	Development economics	ABS-173
The Increasing of Salt Prices in Sampang District (Reviewed from Maqashid Syariah) Nurah Badrus Soleh (1), Sri Herianingrum (2), Dwi March Trisnawaty (3) 1. Faculty of Economic and Business, Airlangga University, Jl. Airlangga No.4 Surabaya, Indonesia nurah.badrus.soleh-2022[at]feb.unair.ac.id 2. Faculty of Economic and Business, Airlangga University, Jl. Airlangga No.4 Surabaya, Indonesia sri.herianingrum-2022[at]feb.unair.ac.id 3. Faculty of Economic and Business, Airlangga University, Jl. Airlangga No.4 Surabaya, Indonesia dwi.march.trisnawaty-2022[at]feb.unair.ac.id Abstract Salt is a commodity that is really needed by society, both in food and raw. In April 2023 it was reported that the price of salt in Sampang Regency increased by more than 100%. The price of salt reaches IDR 8,000/kg. The normal price of salt ranges from IDR 1000 - IDR 3000/ kg., According to researchers, the increase in salt prices in Sampang Regency is not due to high demand. There is no data regarding the increase in demand. However, based on the data, salt production in Sampang Regency is getting smaller every year. At the end, the supply of salt is not being able to cover demand so that the price of salt rises. In this study, the phenomenon of increasing salt prices also will be viewed from the perspective of maqashid sharia. Keywords: Price, Demand, Salt, Maqashid Sharia Share Link | Plain Format | Corresponding Author (Nurah Badrus Soleh)

38	Development economics	ABS-181
The nexus between food security and Investment, exports, Infrastructure, and human capital development: Evidence across Indonesia (a) Miguel Angel Esquivias, (b) Akhmad Jayadi, (c) Syahiru Shafiai (b) Department of Economics, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia (b) Department of Economics, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia (c) Faculty of Business and Management, Universiti Teknologi MARA Cawangan Melaka, 78000 Alor Gajah Melaka, Malaysia Abstract We examine how different economic sectors impact food security in Indonesia, considering agriculture, industry, and services. Additionally, we investigate the influence of investment, exports, infrastructure development, and several socio-economic factors (human capital, unemployment, poverty, and population density) on food security. Our study covers the period from 2011 to 2019, encompassing all 34 Indonesian provinces, and employs GMM and other panel techniques to assess four key food security indicators: a Principal Component Analysis-based food index, daily protein consumption, daily calorie consumption, and agricultural production. Our findings reveal that investment significantly drives agricultural production and food security. Additionally, an increase in net exports is positively associated with higher calorie intake, protein consumption, and the food security index. Surprisingly, infrastructure expenditure negatively impacts the food security index, calorie and protein consumption. While the expansion of manufacturing activities threatens food security, growth in agriculture and the service sector supports higher protein and calorie intakes. Socio-economic factors, such as income inequality, poverty, and unemployment, positively correlate with agricultural production, indicating that as societal welfare decreases, rice production increases alongside shifts in dietary preferences. Agriculture may serve as an alternative employment source during economic downturns. Conversely, a higher Human Development Index and population density suggest that as Indonesia advances economically, the demand for calorie and protein-rich foods grows, even as agricultural production declines. Keywords: Food Security, Sustainable Agriculture, food products trade, Foreign Direct Investment, Agricultural Production Share Link | Plain Format | Corresponding Author (Miguel Angel Esquivias Padilla)

39	Development economics	ABS-188
ANALYSIS OF THE INFLUENCE OF THE GROWTH OF ZAKAT AND THE HALAL INDUSTRY ON ECONOMIC GROWTH AND POVERTY RATE IN INDONESIA IN 2014-2020 Baitu Hamdi (a), Sri Herianingrum (b*) (a) Department of Islamic Economics, Faculy of Economics and Business, Universitas Airlangga (b)Department of Islamic Economics, Faculy of Economics and Business, Universitas Airlangga email : sri.herianingrum[at]feb.unair.ac.id Abstract The rapid development of the Islamic Economy has led to an increase in the collection of zakat funds and the growth of the halal industry. Where both have a role that is expected to increase economic growth which will impact on reducing poverty in Indonesia. This study aims to determine and analyze the effect of: zakat on the halal industry, economic growth and poverty levels. Halal industry on economic growth and poverty levels. Economic growth to the level of poverty. Economic growth mediates the effect of the growth of zakat and the halal industry on poverty levels in Indonesia. This research is a quantitative study using a path analysis approach. By using secondary data sources published by BAZNAS, World Bank. Dinarstandart or salamgateway, the Central Bureau of Statistics (BPS) and Bank Indonesia. The growth of zakat does not have a significant effect on the growth of the halal industry, the growth of zakat has no significant effect on economic growth, the halal industry has a significant positive effect on economic growth, the growth of zakat has no significant effect significantly to the poverty rate, the halal industry has a significant positive effect on the poverty rate, economic growth has a significant positive effect on the poverty rate, economic growth can indirectly mediate the relationship between the influence of the growth of zakat and the poverty rate, and economic growth indirectly cannot mediate the relationship the influence of the growth of the halal industry on the poverty rate in Indonesia. Keywords: Economic Growth, Halal Industry, Path Analysis, Poverty Level, Zakat Growth Share Link | Plain Format | Corresponding Author (Sri Herianingrum)

40	Development economics	ABS-200
Determinants of Multidimensional Poverty of Jammu and Kashmir Umar Ali, Prof. Rossanto Dwi Handoyo, SE., M.Sc., Ph.D, Dr. Lilik Sugiharti, SE., M.Sc., Nasir Ahmad Zargar Department of Economics, Faculty of Economics and Business University of Airlangga, Surabaya, Indonesia, Department of Economics, Faculty of Economics and Business University of Airlangga, Surabaya, Indonesia Department of Economics, Faculty of Economics and Business University of Airlangga, Surabaya, Indonesia Department of Economics, Faculty of Economics and Business University of kashmir, Srinagar, India Abstract Abstract: This study examines multidimensional poverty in Jammu and Kashmir, aiming to uncover its nature and extent. It suggests that multidimensional poverty surpasses monetary poverty in the region. The study uses Alkire Foster method taking data from NFHS-5. The findings reveal the coexistence of income poverty and multidimensional poverty, with the latter being more prevalent. Within surveyed districts, numerous households experience multidimensional poverty, with Ramban district having the highest incidence and Srinagar district the lowest headcount. Anantnag district exhibits the most intense multidimensional poverty. The research identifies factors influencing multidimensional poverty through binary logistic regression, highlighting the roles of education, occupation, and land ownership. Conflict amplifies multidimensional poverty, while a predictive model achieves around 82.80% accuracy. The study underscores local factors^ significance in shaping poverty experiences, with indicators such as nutrition, sanitation, housing, and education playing crucial roles. Gender, age, and conflict also emerge as important determinants. Keywords: Multidimensional Poverty, Jammu and Kashmir, Income poverty, Alkire foster, Binery Losgistic Regression, NFHS-5 Share Link | Plain Format | Corresponding Author (UMAR ALI)

41	Development economics	ABS-202
Adoption of cashless Economy: A Review Nasir Ahmad Zargar , Rossanto Dwi Handoyo, Unggul Heiqbaldi, Kabiru Hannafi Ibrhim, umar Ali, Erika Nafatul Ula Department of Economics, Faculty of Economics and Business, University of Airlangga Surabaya, Indonesia Department of Economics, Faculty of Social and Management Sciences, Federal University, Nigeria Department of Economics, Faculty of Economics and Business University of Kashmir Srinagar, India Abstract The adoption of cashless economies has become a popular trend globally. Cashless transactions provide convenience, security, and faster processing times compared to traditional cash payments. This research used the literature review to provide an overview of the adopted literature on cashless economies, including their drivers and barriers. The study uses a Meta analysis methodology. The review highlights the role of technology, government policies, and social factors in shaping the adoption of cashless economies. Additionally, the review discusses the implications of the adoption of cashless economies for businesses and consumers, including potential risks such as cybersecurity threats and the exclusion of individuals without access to digital payment systems. The review concludes with recommendations for stakeholders to promote the adoption of cashless economies while addressing the challenges associated with this transition. Overall, this review provides valuable insights into the current state of the adoption of cashless economies and the factors that influence it. Keywords: cashless economy, e-payment, e-commerce, digital payment. Share Link | Plain Format | Corresponding Author (NASIR AHMAD ZARGAR)

42	Development economics	ABS-220
Vulnerability of Indonesian Women Workers in the COVID-19 Pandemic Devanto Shasta Pratomo(a*), Bahtiar Fitanto(a), Moh. Athoillah(a), Dien Amalina Nur Asrofi(a), Muhammad Salahudin Al Ayyubi(a), Christiayu Natalia(a), Brilian Akbar Aminullah(a) a) Faculty of Economics and Business, Brawijaya University. MT.Haryono 165 Street, Malang 65145. Indonesia *devanto[at]ub.ac.id Abstract The Covid-19 pandemic has disproportionately disrupted several social groups. Ironically, the pandemic has the potential to have a greater impact on vulnerable worker groups, such as women workers. This condition will certainly worsen existing social and economic inequality in society. So, this research aims to analyze and discuss the vulnerability of women workers during the Covid-19 pandemic in Indonesia. The focus of this research looks at the impact of the Covid-19 pandemic on the vulnerability of women workers which is divided into three main aspects, namely the risk of losing their job, the risk of decreasing income, and changes in the number of working hours that women experience. This research uses logit regression analysis and data from the 2021 National Labor Force Survey (Sakernas). Our findings show that women workers are the most vulnerable group during the Covid-19 pandemic, both in terms of losing their jobs, reducing income, and having to be exploited by the number of hours worked. which must be excessive. In addition, several control variables such as demographics, individual characteristics, and employment sectors were also examined in our research. The implications of this research are that it is hoped that there will be assistance from the government, such as the availability of internet access to make women^s work easier, the role of protecting women^s workers such as social security, and the availability of work contracts for women workers. Keywords: Pandemic Covid-19-Women Workers- Vulnerability- Jobless- Income- Work Hours Share Link | Plain Format | Corresponding Author (Dien Amalina Nur Asrofi)

43	Development economics (colloquium)	ABS-61
Is Household Consumption in the Permanent Income Hypothesis (PIH) Valid in Crisis Period?: A Systematic Literature Review Nimatush Sholikhah, Dyah Wulan Sari, Lilik Sugiharti Airlangga University Abstract Since the early 19th century, the Permanent Income Hypothesis (PIH) declared by Friedman on 1957 has been the subject of extensive empirical research. The Permanent Income Hypothesis (PIH) states that only permanent changes in income can change a persons consumption. This study focused on testing the validity of the Permanent Income Hypothesis (PIH) in crisis period. This research is a systematic literature review using the PRISMA method. Based on a literature search of the Scopus database, only 18 articles are worthy for further review. The results showed that: (1) There is validity in favor of the permanent income hypothesis. Temporary changes in household income decline due to the business cycle have no effect on household consumption. This is due to savings factors, ease of credit, and additional work. (2) Invalidity of the permanent income hypothesis during recession. Temporary shocks during recessions cause consumer households lower their consumption levels rather than maintain permanent consumption. This is due to consumer expectations and financial institutions tend to be conservative. Keywords: Permanent Income Hypothesis, Household Consumption, Crisis Period Share Link | Plain Format | Corresponding Author (Nimatush Sholikhah)

44	Development economics (colloquium)	ABS-83
POLITICAL AND HEALTH INFLUENCES ON DEMAND INDONESIAN TOURISM Andaru Rachmaning Dias Prayitno- Tri Haryanto, Ph.D.- Ilmiawan Auwalin, Ph.D. Airlangga University Abstract Tourism demand is one of the benchmarks in the success of tourism development. In order to determine the factors that influence tourism demand, this study aims to analyze the influence of politics, health, and macroeconomic variables on Indonesia^s tourism demand from the five countries with the highest market share in Indonesia, namely Malaysia, China, Malaysia, and China. countries of origin of tourists with the highest market share in Indonesia, namely Malaysia, China, Singapore, Australia, Timor Leste, and the 5 countries. This research uses multiple regression and panel regression research methods. This research uses time series data, namely 2010Q1 to 2019Q4 and panel data (time series and cross section) in five countries of origin of tourists in the period 2010-2019. The results of this study show income of tourists from China, Australia, Timor Leste, and the five countries has a positive effect on tourism demand while positive effect on tourism demand while the income of tourists from Malaysia and Singapore has no effect on tourism demand. Exchange rate of tourists from Malaysia, Singapore, Australia, Timor Leste, and the five countries have a positive effect on tourism demand while the exchange rate of tourists from China has no effect on tourism demand. Political events have a negative effect on tourists from Australia, have a positive effect on tourists from the five countries, and have no effect on tourists from Malaysia, China, Singapore, and Timor Leste. Health has a negative effect on tourists from Malaysia, China, Timor Leste, and the five countries, while health for tourists from Singapore and Australia shows no effect on tourism demand. Keywords: Tourism Demand, Politics, Health, OLS Share Link | Plain Format | Corresponding Author (Andaru Rachmaning Dias Prayitno)

45	Entrepreneurship and small medium entreprises	ABS-12
Economic Empowerment Through Catering Business Setyo Tri Wahyudi (a*), Nurul Badriyah (b), Rilla Anggraeni (c), Khusaini (d), Radeetha (e), Kartika Sari (f), Rihana Sofie Nabella (g) (a,b,c,d,e,f,g) Economics Department, Faculty of Economics and Business, Jalan MT. Haryono 165, Malang 65145, Indonesia*feb[at]ub.ac.id Abstract This study explores the challenges faced by Muslimat women in establishing catering businesses, primarily due to inadequate marketing strategies. To overcome these obstacles, the research proposes catering business assistance with a focus on utilizing the internet as a platform for product promotion. Incorporating the Marketing 4.0 concept, the study emphasizes the complementary nature of digital-based and traditional marketing to meet consumer demands. The evolution from the AIDA concept to the 4A and 5A models is examined, highlighting attention, attitude, action, and advocacy as essential elements in consumer engagement. The effectiveness of e-commerce is underscored, offering benefits for MSMEs, such as accessing buyers from different regions, cost efficiency, and improved communication. Online media, including platforms like WhatsApp, social media, and email marketing, is discussed for its positive impact on information processing, purchasing decisions, and expanding market networks. The study also emphasizes the need to combine online and offline strategies to enhance digital technology adoption, maintaining a personal touch for consumer relationships and widening business reach. This research emphasizes the importance of digital technology for MSMEs to thrive in the catering industry. Keywords: Economic Empowerment- Catering Business- Muslimat Women- Marketing 4.0- Digital Technology Adoption Share Link | Plain Format | Corresponding Author (Radeetha -)

46	Entrepreneurship and small medium entreprises	ABS-15
EVALUATION OF THE IMPACT OF THE ECONOMIC RECOVERY PROGRAM DUE TO THE PANDEMIC ON THE SUSTAINABILITY OF MICRO AND SMALL ENTERPRISES Setyo Tri Wahyudi (a*), Nurul Badriyah (b), Rila Anggraeni (c), Khusaini (d), Radeetha (e), Kartika Sari (f), Rihana Sofie Nabella (g) a), b), d), e), f), g) Economics Department, Faculty of Economics and Business, Universitas Brawijaya Jl. MT. Haryono 165, Malang, 65145, Indonesia *feb[at]ub.ac.id c) Management Department, Faculty of Economics and Business, Universitas Brawijaya Jl. MT. Haryono 165, Malang, 65145, Indonesia *feb[at]ub.ac.id Abstract The Covid-19 pandemic has had an impact on various economic sectors, including the Micro and Small Business sector. MSME itself has a vital role in economic and social growth. MSME is considered capable of leveling the economy in various regions, including in East Java such as Malang and Kediri. These two areas were chosen because the MSME s in these two cities were included in the top five contributors to East Java^s GRDP. Meanwhile, the Covid-19 pandemic has had a significant impact on East Java^s economic growth, one of which is the MSME sector. The government also issued a National Economic Recovery policy to reduce the impact of the pandemic on micro businesses. Therefore, this study aims to evaluate the impact of the economic recovery program on the sustainability of MSEs. The results of this study are that several MSME actors still do not receive government assistance when their business declines due to COVID-19 and there are still MSME actors who still use traditional marketing so that suggestions that can be recommended are (i) a market penetration strategy (ii) a product development strategy ( ii) product development strategy. Keywords: Micro and Small Business- COVID-19- Strategy- Sustainability Share Link | Plain Format | Corresponding Author (Radeetha -)

47	Entrepreneurship and small medium entreprises	ABS-49
Entrepreneurial Orientation, Market Orientation, and MSMEs Performance: The Moderating Role of Market Turbulence Ni Nyoman Sri Rahayu Damayanti (a), Dian Agustia (b*) a) Department of Accounting, Faculty of Economics and Business, Airlangga University, Surabaya, Indonesia Department of Accounting, Faculty of Economics and Business, Warmadewa University, Bali, Indonesia b*)Department of Accounting, Faculty of Economics and Business, Airlangga University, Surabaya, Indonesia *dian.agustia[at]feb.unair.ac.id corresponding author Abstract This study aims to examine the role of entrepreneurial orientation and market orientation on MSME^s financial performance with market turbulence as the moderator variable. This study used a quantitative approach with a survey design. The questionnaire was sent through online and offline. There were 215 MSMEs in Bali Province Indonesia who participated in this study. The collected data was further analyzed through PLS-SEM. The results found that entrepreneurial orientation and market orientation had a positive effect on MSME^s financial performance. Market turbulence positively moderates the relationship between entrepreneurial orientation and market orientation on MSME^s financial performance. The originality of this study is providing a comprehensive conceptual model by proposing market turbulence as a moderating construct, which has not previously been investigated. In addition, this study was conducted on MSMEs in developing countries which has different characteristics from large enterprises. The implication of this study is to provide understanding to managers and owners of MSMEs that entrepreneurial and market orientation can improve MSME^s financial performance. Both orientations will be more effective in improving MSMEs^ financial performance when MSMEs are in under market turbulence environment. This is an important consideration for managers and owners in making decisions regarding strategies that can improve their competitive advantage of MSMEs which can further improve their financial performance. The government also needs to support MSMEs by providing training and activities in which MSMEs can participate, to improve their understanding of market and business developments. Keywords: Entrepreneurial orientation, market orientation, market turbulence, financial performance, MSME. Share Link | Plain Format | Corresponding Author (Ni Nyoman Sri Rahayu Damayanti)

48	Entrepreneurship and small medium entreprises	ABS-67
ANTECEDENTS AND CONSEQUENCES OF STUDENTS ENTREPRENEURIAL ATTITUDES: THE ROLE OF LEARNING ORIENTATION AND ENTREPRENEURIAL SPIRIT Siti Resmi, Reza Widhar Pahlevi, Intan Kusumawati, Damar Prasetyo STIM YKPN Yogyakarta, Universitas Amikom Yogyakarta, Universitas Cokroaminoto Yogyakarta, Universitas Teknologi Yogyakarta Abstract Entrepreneurship is an attitude, soul, noble spirit in someone who is innovative, creative and strives for personal and societal progress. The purpose of this research is to determine the influence of learning orientation variables and students entrepreneurial spirit on students entrepreneurial attitudes- to determine the influence of learning orientation, students^ entrepreneurial spirit and entrepreneurial attitude on entrepreneurial competence. The research approach uses quantitative research by distributing questionnaires via Googleform to State Vocational School students in the Special Region of Yogayakarta as many as 330 Vocational School student respondents. The analysis tool uses the AMOS SEM approach. The research results show that learning orientation and entrepreneurial spirit have a significant effect on entrepreneurial attitudes. Attitude influences entrepreneurial competence, but learning orientation and entrepreneurial spirit have no influence on vocational school students entrepreneurial competence Keywords: Learning Orientation, Entrepreneurial Spirit, Entrepreneurial Attitude and Entrepreneurial Competence Share Link | Plain Format | Corresponding Author (Reza Widhar Pahlevi)

49	Entrepreneurship and small medium entreprises	ABS-69
Gender Exclusion in Succession on Family Business: A Deeper Look I Gusti Ngurah Widya Hadi Saputra (a*)- Praptini Yulianti (b)- Tri Siwi Agustina (c) a*) Department of Management, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia- Department of Management, Faculty of Economics and Business, Universitas Pendidikan Nasional, Bali, Indonesia b- c) Department of Management, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia Abstract Succession plays an important role in the future survival of a family business. Many factors influence the leadership succession process in a family business. So far, gender issues are the most prominent. This succession is often strongly influenced by gender bias and women are almost always left out as potential successors. However, it is very important to understand gender roles, especially women, and their role in family businesses. This research then carried out a literature search and bibliometric analysis to investigate this phenomenon using the PRISMA (Preferred Reporting Items for Systematic Review and Meta-analysis) method. The data source used in this research is the Web of Science database, which uses bibliometric methods such as co-authorship analysis and co-word analysis to identify the main topics in this area. This research uses 74 articles from 2000 to 2021, related to gender and family business succession. A significant research overview map is presented on the topic of gender and succession in family businesses which can be useful for managers or founders of family businesses as well as for academics who want to gain a comprehensive understanding of succession strategies processes and dynamics, especially in determining the next successor which involves gender issues. Keywords: bibliometrics, family business, gender Share Link | Plain Format | Corresponding Author (I Gusti Ngurah Widya Hadi Saputra)

50	Entrepreneurship and small medium entreprises	ABS-219
Micro, Small, and Medium-Sized Enterprises (MSMEs) During The Post-Pandemic Economic Recovery Period: Literation, Innovation, Digitalization and Its Impact on Financial Performance Riska Nur Rosyidiana(a)- Widi Hidayat(b) (a) Doctoral Program in Accounting, Faculty of Economic and Business, Airlangga University, Surabaya, Indonesia- Faculty of Vocational Studies, Airlangga University, Surabaya, Indonesia. riska.nur.rosyidiana-2022[at]feb.unair.ac.id (b)Department of Accounting, Faculty of Economic and Business, Airlangga University, Surabaya, Indonesia. Abstract Research aims: This study aims to examine how digitalization, literation, and innovation affect MSMEs financial performance. Design/Methodology/Approach: This study^s population consisted of 86,820 MSMEs actors in Bojonegoro City, East Java Province. A survey was conducted with a sample of 35 business owners selected using a non-probability sampling technique. The application of partial least squares structural equations modelling was employed to examine the collected data and evaluate the validity of the proposed model. Research findings: The results suggest that there is a positive and significant impact of innovation on the financial performance of MSMEs. The literacy level of business owners exerts a positive and significant effect on innovation. The impact of digitalization on innovation and financial performance is observed to be positive, but it lacks statistical significance. Theoretical contribution/Originality: This study makes several noteworthy theoretical contributions to the understanding of the intricate dynamics within MSMEs during the post-pandemic economic recovery era. First and foremost, the findings underscore a significant and positive relationship between innovation and the financial performance of MSMEs, highlighting the pivotal role that innovative practices play in enhancing their economic outcomes. Furthermore, a unique dimension emerges as the study reveals the substantial impact of business owners^ literacy levels on fostering innovation within their enterprises, thus elucidating the importance of literacy as a catalyst for innovative activities. Additionally, while the study identifies a positive link between digitalization and both innovation and financial performance, the lack of statistical significance emphasizes the need for further exploration in this area. Research limitation/Implications: This research is firmly situated within the context of Bojonegoro City. Keywords: Literation, Innovation, Digitization, Financial Performance, MSMEs Share Link | Plain Format | Corresponding Author (Riska Nur Rosyidiana)

51	Entrepreneurship and small medium entreprises	ABS-228
The Participation of Construction MSEs in West Papua Rachma Aprilia, Bagas Johantri, Sopian Politeknik Keuangan Negara STAN Abstract This study aims to determine the level of participation of Micro and Small Enterprises (MSEs) in the procurement of construction work in West Papua Province in accordance with Presidential Regulation Number 12 of 2021. In the new regulation, the government sets aside an allocation of 40 % of the spending budget for MSEs and Cooprative products and increase the value limit of procurement project specifically for MSEs up to IDR 15,000,000,000 (fifteen billion rupiah). West Papua also has received special attention from the government with the allocation of the Special Autonomy Fund in State Budget. The research was conducted by testing the difference on the average number of bidders for construction work with small qualifications before and after the implementation of the policy. The results showed that there was no significant difference between the average number of bidders before and after the implementation of the policy. However, the descriptive data shows that after the implementation of the new policy, there are new players who have joined the construction auction market, although on the other hand there are also supplier who no longer participate. The results of the study are hoped to provide input regarding the effectiveness of the implementation of Presidential Regulation Number 12 of 2021. However, this research still has limitations in terms of the research sample only includes auctions for construction work in the West Papua Provincial Government and use only one variable, namely the level of participation. Keywords: MSEs, tender, construction projects, public procurement, West Papua Share Link | Plain Format | Corresponding Author (Rachma Aprilia)

52	Entrepreneurship and small medium entreprises	ABS-230
THE EFFECT OF PAYMENT GATEWAY MEDIATION ON THE INFLUENCE OF HUMAN CAPITAL ON FINANCIAL PERFORMANCE MSMEsease Just Try to Submit This Sample Abstract Like lansita, Hidayatul Khusnah, Riyan Sisiawan Putra Universitas Nahdlatul Ulama Surabaya Abstract Micro, small and medium enterprises (MSMEs) are a supporting sector that makes a big contribution to economic growth, and is even considered a solution to improve the country^s economy. However, the development of MSMEs still experiences obstacles in financial management. One way to overcome this problem is to increase the use of payment gateways. Increasing the use of payment gateways helps MSME players to minimize financial management risks in order to improve financial performance. The aim of this research is to empirically test the influence of human capital on the financial performance of MSMEs with payment gateways as mediation. This research uses a descriptive quantitative approach with primary data types and hypothesis testing using WarpPLS 7.0 software. The population in this study were all MSMEs in the city of Surabaya. The sampling method used was random sampling, totaling 100 respondents. The test results show that human capital has a positive and significant effect on the financial performance of MSMEs and payment gateways. payment gateway has a positive and significant effect on UMM^s financial performance. Payment gateways are able to mediate the influence of human capital on the financial performance of MSMEs. Keywords: PleaseFinancial Performance, Human Capital, Payment gateway, MSMEs Just Try to Submit This Sample Abstract Share Link | Plain Format | Corresponding Author (Hidayatul Khusnah)

53	Entrepreneurship and small medium entreprises (colloquium)	ABS-58
Sustainability Performance Memediasi Pengaruh Human Capital Readiness dan Financial Readiness terhadap Kinerja UMKM (Studi pada Umkm Kabupaten Banyuwangi) Risky Budianto Doctoral Program in Accounting Science, Faculty of Economic and Business, Airlangga University *risky.budianto-2021[at]feb.unair.ac.id Abstract Penelitian ini bertujuan untuk mengetahui pengaruh human capital readiness terhadap kinerja UMKM dengan sustainability performance sebagai pemediasi. . UMKM memiliki tantangan tersendiri dalam menetapkan strategi bisnis, hal tersebut tergantung pada kesiapan SDM yang dimiliki oleh pelaku UMKM. Kesiapan strategis mengacu pada status aset tidak berwujud untuk mendukung strategi organisasi sehingga menentukan kualtas dari kinerja UMKM itu sendiri. Kemudian, penelitian ini juga bertujuan untuk mengetahui pengaruh financial performance terhadap kinerja UMKM dengan sustainability performance sebagai pemediasi. Pelaku bisnis juga sering mengalami kendala keuangan dalam operasionalnya. Financial readiness memainkan peran penting dalam strategi manajemen keuangan suatu bisnis. Strategi ini dilakukan untuk menghadapi tantangan keuangan, mengelola risiko keuangan, dan menjalankan operasinya secara efisien dalam berbagai kondisi ekonomi dan bisnis. Sehingga pelaku usaha harus siap dalam hal keuangannya agar operasional usahanya berjalan dengan lancar. Kemudian penelitian ini juga menguji bagaimana peran sustainability performance dalam mempengaruhi kinerja UMKM. kinerja keberlanjutan merupakan alat tata kelola yang dapat mengurangi keuangan perusahaan, namun juga dapat menjadi alat bagi manajer untuk mengejar keuntungan sehingga kinerja keuangan dapat tercapai. Kinerja keberlanjutan merupakan strategi perusahaan agar mencapai tujuan seperti reputasi yang, kepatuhan hukum dan efisiensi operasional. Penelitian ini menggunakan alat analisis berupa Partial Least Square - Structural Equation Modeling. Alat tersebut digunakan untuk mengukur indikator-indikator, dan mengukur inner dan outer model. Keywords: human capital readiness, financial readiness, sustainability performance, kinerja UMKM Share Link | Plain Format | Corresponding Author (Risky Budianto)

54	Financial accounting	ABS-89
The Effect of Earnings Opacity, Information Asymmetry, And Leverage On The Cost Of Equity Florentina Putri Surya Dewanti (a*), Lodovicus Lasdi (b), Kesya Agnes Maria (a) a) Faculty of Business, Widya Mandala Catholic University Surabaya Jl. Dinoyo No.42-44, Keputran, Kec. Tegalsari, Surabaya florentinarena2[at]gmail.com*, kesyaagnesmaria2001[at]gmail.com b) Faculty of Business, SATU University Jl. BKR No.63, Ancol, Kec. Regol Kota Bandung, Jawa Barat lodovicus.lasdi[at]univ.satu.ac.id Abstract Purpose - The cost of capital is an important aspect because it relates to how a company obtains external financing. External financing can be obtained through debt and equity. The cost of equity is an interesting aspect of research because it can be used by the company to determine investment attractiveness and external acquisition opportunities. Besides that, for investors, it is useful in determining investment decisions. The cost of equity is defined as the rate of return paid to investors. The expected level of return will be in line with the risk that investors must bear. There are factors that influence the cost of equity. This research aims to examine the influence of earnings opacity, information asymmetry, and leverage on the cost of equity. Design/methodology/approach - This research uses a quantitative design with hypothesis testing. The type of data used is secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. Sample selection used the purposive sampling method. The data analysis technique used is multiple linear analysis. Findings - The research results found that earning opacity and leverage did not have a significant effect on the cost of equity. Meanwhile, information asymmetry has a significant negative effect on the cost of equity. Research limitations/implications - There are differences in residual variances in the variable information asymmetry and the research sample only used manufacturing companies listed on the IDX website in the years 2018-2021. Practical implications - This research provides two practical benefits. Firstly, for companies, it is hoped that this research can provide material for consideration in deciding the use of earnings opacity, information asymmetry, and leverage to control the cost of equity. Second, for investors, it is hoped that this research can provide material for consideration in analyzing. Keywords: External financing, cost of equity, earnings opacity, information asymmetry, leverage. Share Link | Plain Format | Corresponding Author (Kesya Agnes Maria)

55	Financial accounting	ABS-107
The predictive value of bank fair values: evidence from ASEAN Dwianto Mukhtar Latif- Isnalita Universitas Airlangga Abstract Purpose - This study aims to examine the predictive value of the fair value adjustment contained in other comprehensive income (OCI). In particular, the test was conducted to see the ability of OCI to predict the next 1 and 2 years of the company^s performance as measured using pre-tax ROA. Design/methodology/approach - Using a sample of banking industries registered in ASEAN countries, this study tested the OLS regression with a sample size of 805 firm-years for predictions of 1 year ahead and 690 firm-years for predictions of 2 years into the future. Findings - The results showed that the fair value adjustment contained in the OCI proved to have predictive value for the next 1 and 2 years. Furthermore, tests based on the classification of fair value levels, show that fair value levels 1 and 2 have more predictive value than fair value level 3. Overall, these results support the IASB and IASB claims that fair value accounting meets financial reporting objectives by providing information that is useful in decision making. Originality/value - To our knowledge, this is the first work to study the predictive value of using fair value contained in other comprehensive income in financial statements. Keywords: Fair value, Other comprehensive income, Predictive value Share Link | Plain Format | Corresponding Author (Dwianto Mukhtar Latif)

56	Financial accounting	ABS-132
Dampak Implementasi Wajib Extensible Business Reporting Languange (Xbrl) Terhadap Ketepatan Waktu Pelaporan Keuangan Dan Harga Saham Dimoderasi Tata Kelola Perusahaan Nurabiah Universitas Airlangga Abstract Abstrak Nurabiah, Program Doktoral Ilmu Akuntansi FEB, Universitas Airlangga, Surabaya, September 2023. Dampak Implementasi Wajib Extensible Business Reporting Languange (Xbrl) Terhadap Ketepatan Waktu Pelaporan Keuangan Dan Harga Saham Dimoderasi Tata Kelola Perusahaan. Promotor : DR. Zaenal Fanani, SE.,MSA.,Ak.,CA.,CPA Ko-Promotor : DR. Zahroh Naimah, SE.,M.Si.,Ak Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh antara implementasi XBRL terhadap ketepatan waktu pelaporan keuangan dan harga saham, tata kelola perusahaan mampu memoderasi hubungan antara implementasi XBRL dengan ketepatan waktu pelaporan keuangan dan harga, serta menguji adanya perbedaan implementasi XBRL di negara-negara yang bursa efeknya berkembang dan sudah mewajibkan ataupun sukarela dalam penggunaan XBRL di negaranya. Penelitian ini penting dilakukan karena beberapa hal yaitu: 1) Adanya kontradiktif antara fenomena dan implemetasi dengan teori kegunaan XBRL 2) Adanya research gap dari hasil-hasil empiris dimana adanya inkonsistensi hasil antara XBRL dengan ketepatan waktu pelaporan keuangan dan harga saham 3) Adanya theoritichal gap dimana adanya kontradiksi dari dua teori yaitu Signalling Theory dengan Institutional Theory dalam hal implementasi XBRL 4) Adanya beberapa kebaharuan dalam topic ini dibandingkan dengan hasil empiris lainnya yaitu adanya pengembangan pengukuran variabel implementasi XBRL dan melakukan kebaharuan dalam hal melakukan komparasi implementasi wajib seperti Indonesia dengan implementasi XBRL di salah negara ASEAN yang implementasi XBRLnya masih sukarela dan memiliki bursa efek yang masih berkembang seperti di Malaysia dengan tujuan untuk melihat adakah perbedaan antara Bursa Efek yang yang sudah mewajibkan dengan yang belum mewajibkan atau masih sukarela.5) Adanya motivasi bahwa penelitian yang berhubungan dengan XBRL yang terbit di jurnal quartil 1 & 2 masih sangat sedikit tiap tahunnya apalagi dari Indonesia sampai tahun 2019 baru 1 penelitian. Sehingga layak untuk dilakukan penelitian dengan tema ini dengan berbagai research gap dan kebaharuan yang ada 6) Adanya beberapa kontribusi nyata yang bisa dihasilkan dari penelitian ini yaitu untuk investor dan pemerintah untuk membuat kebijakan. Penelitian ini menggunakan data panel dikarenakan dalam penelitian ini menggunakan data time series dan data cross section. Penggunaan data time series dalam penelitian ini, yaitu pada periode waktu tujuh tahun, dari tahun 2016-2022. Adapun penggunaan data cross section dalam penelitian ini, yaitu dari seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI), dengan total sampel perusahaan adalah 4.661 perusahaan dengan menggunakan aplikasi software stata 14.2.. Untuk pengujian hipotesis menggunakan Uji parsial (uji t) dan uji interaksi atau sering disebut dengan Moderated Regression Analysis (MRA) dimana variabel moderasi dapat diklasifikasikan menjadi pure moderator (moderasi murni), quasi moderator (moderasi semu), predictor moderator (moderasi predictor), dan homologizer moderator (moderasi potensial) serta dengan uji beda. Kata Kunci: XBRL, ketepatan waktu pelaporan keuangan, harga saham, tata kelola perusahaan Keywords: XBRL, ketepatan waktu pelaporan keuangan, harga saham, tata kelola perusahaan Share Link | Plain Format | Corresponding Author (Nurabiah Nurabiah)

57	Financial accounting (colloquium)	ABS-21
ANALISIS EMPIRIK MEDIASI SUSTAINABILITY REPORT TERHADAP HUBUNGAN BOARD DIVERSITY DAN ACCOUNTING CONSERVATISM Sri Wahjuni Latifah, Sri Iswati dan Wiwiek Dianawati Universitas Airlangga Abstract Konservatisme akuntansi masih menjadi perdebatan. Pihak yang tidak setuju menganggap konservatisme akuntansi dapat menyebabkan biasnya informasi yang dilaporkan dalam laporan keuangan dan pihak yang setuju berpendapat bahwa konservatisme akuntansi dapat mencegah adanya optimisme berlebihan untuk menarik investor. Terlepas dari perbedaan tersebut, perkembangan yang terjadi justru penggunaan konservatisme semakin meningkat. Terlepas dari perbedaan pendapat tersebut, perkembangan yang terjadi justru penelitian tentang konservatisme akuntansi semakin meningkat(Jackson&Liu,2010,Ho.et.al,2015, Baxamusa & Jalal,2016,Machokoto et.al,2021, Moy et.al,2020 dll). Penerapan Konservatisme Akuntansi dipengaruhi Tata Kelola perusahaan(GCG). Penerapan tata kelola yang baik, diperlukan struktur tata kelola yaitu adanya Board(Dewan Perusahaan) yang terdiri dari Dewan Komisaris(BoC), Dewan Direksi(BoD) dan Komite audit. Penelitian ini meneliti Dewan Direksi dan Dewan Komisaris sebagai pihak internal yang mempengaruhi pemilihan kebijakan dan penerapan konservatisme akuntansi. Adanya hasil penelitian tentang hubungan Diversity Dewan Direksi dan Dewan Komisaris terhadap konservatisme akuntansi masih belum konsisten. Sehingga penelitian ini memperbaiki dengan menambahkan Sustainability Report yang sebagai variable mediasi. Penelitian ini menggunakan pengukuran diversity dewan dengan menggunakan berbagai indicator, sementara penelitian sebelumnya menggunakan satu indicator. Jenis Penelitiannya asosiatif dengan pendekatan kuantitatif. Penelitian dilakukan pada Perusahaan yang termasuk indusrty manufaktur, mining dan agriculture yang terdaftar di Bursa Efek Indonesia. Sampel penelitian menggunakan Data laporan tahunan 2016 sampai 2021, sejumlah 143 atau sejumlah 858 sampel tahun. Analisis data menggunakan SEM-PLS Partial Least Square . Hair et al(2009) mengatakan SEM PLS cocok untuk penelitian data skunder berkaitan dengan eksplorasi hubungan variable pada keadaan dimana teori yang ada belum mendefinisikan secara jelas. &#8195- Keywords: Diversity Dewan Direksi dan Dewan Komisaris- Konservatisme Akuntansi- SustainabilityReport. Share Link | Plain Format | Corresponding Author (Sri Wahjuni Latifah Latifah)

58	Financial accounting (colloquium)	ABS-153
Financial Shenanigans and Financial Performance: Evidence in Asia Pacific Eklamsia Sakti (a*), Yustin Nur Faizah(a),Tarjo(b), Prasetyono(c), Moh.Toyyib(d) (a*)Sekolah Tinggi Ilmu Kesehatan Ngudia Husada Madura, eklams000[at]gmail.com (a) Politeknik NSC Surabaya, faizah.yustin[at]gmail.com (b,c)Universitas Trunojoyo Madura (d)STIESIA Surabaya Abstract This research aims to empirically test the influence of financial shenanigans on financial performance. The subject of this research concerns mining companies in Indonesia and China. The research sample consisted of 300 company data, including 120 Indonesian company data and 180 Chinese company data. The analysis technique uses panel data regression with the statistical tool EViews. Proxies for financial shenanigans use Dechow^s F-score, Beneish^s M-score, discretionary accruals, and real earnings management. Meanwhile, the financial performance indicators are return on equity (ROE) and net profit margin (NPM). Based on the results of the random effects model, this study found evidence that financial shenanigans as represented by Dechow^s F-score, Beneish^s M-score, and discretionary provisions have a significant positive effect on financial performance Keywords: Financial shenanigans, financial performance, Indonesia, China Share Link | Plain Format | Corresponding Author (Yustin Nur Faizah)

59	Financial management	ABS-2
THE EFFECT OF PROFITABILITY, LIQUIDITY, LEVERAGE AND INFLATION ON STOCK PRICE Yasir Maulana, Andini Nurhaeni, Fauziyah Adzimatinur Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Kuningan Abstract This study aimed to analyze the extent of the influence of Profitability, Liquidity, Leverage and Inflation on Stock Prices. The variables in this study are Profitability (ROA), Liquidity (CR), Leverage (DAR) and Inflation as independent variables and Stock Price as the dependent variable. The population in this study were Property and Real Estate Sub-Sector Companies during the 2018-2021 period. The sampling technique used was purposive sampling, where 33 companies met the sampling criteria. This study uses descriptive and verification methods with a quantitative descriptive analysis approach. The data was analyzed using Eviews 9.0. Based on the results of the F test Profitability, Liquidity, Leverage and Inflation have a simultaneous effect on Stock Prices, and the results of the t-test show that Profitability and Inflation have a positive and significant effect on Stock Prices, Leverage has a negative and significant effect on stock prices. In contrast, Liquidity has no effect and is insignificant to Stock Prices. Keywords: Profitability, Liquidity, Leverage, Inflation and Stock Prices Share Link | Plain Format | Corresponding Author (Yasir Maulana)

60	Financial management	ABS-16
Lifestyle Hedonism and Financial Distress: The Role of Religiosity Amanda Qomari Shekarsari(a) Sri Padmantyo(b) (a,b) Universitas Muhammadiyah Surakarta Abstract A teenager is someone is in the transition period from child to adult. Many teenagers make wrong connections due to their lack of knowledge in the area of finance. Teenagers often follow the times and impose lifestyles. A hedonistic lifestyle can be specified as a lifestyle that values &#8203-&#8203-pleasure. This kind of lifestyle requires many things to remain a consumer. Therefore, teenagers need many boundaries, one of which is religious teachings or individual religiosity. This research is crucial because financial distress in teenagers can cause many negative things. This research aims to determine the influence of income, hedonistic lifestyle, and religiosity on financial behavior through another variable, namely financial distress. This research used a sample of 241 teenagers. The results of this research are that hedonism has a positive effect on financial distress, and religiosity increases the relationship between financial distress and hedonism. This research influences teenagers^ lifestyles so that they do not make mistakes in socializing. Keywords: hedonism, financial distress, religiosity Share Link | Plain Format | Corresponding Author (Amanda Qomari Shekarsari)

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