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211	Sustainable development	ABS-39
The Role of Mudharabah and Musharakah Financing in Enhancing the Sustainable Performance of Islamic Banks in Indonesia: Bank-Specific and Macroeconomic Factors as Moderation Kiki Yulia Nurul Ramadhani1, a), Dian Imanina Burhany 1, b), Iwan Setiawan1, c) Politeknik Negeri Bandung Abstract Islamic banking plays a pivotal role in supporting sustainable development when it demonstrates optimal performance. Over the past 10 years, Indonesian Islamic banking has shown great fluctuative performance. The bank^s operating revenue derived from financing is the key source of the Islamic bank^s performance. Profit-sharing financing, consisting of mudharabah and musharakah, distinguishes Islamic banks from their conventional counterparts, but the distribution has not been ideal up to this point. This study, therefore, attempts to investigate the role of mudharabah and musharakah in enhancing the performance of Islamic banks in Indonesia, using bank-specific factors (non-performing financing-NPF) and macroeconomic factors (inflation) as moderating variables. By employing 12 Indonesian Islamic banks operating in 2013-2022 as the research sample, this study analyzed the data using SEM-PLS in the WarpPLS 8.0 application. The results reveal that mudharabah financing does not have any significant influence on Islamic bank performance while musharakah demonstrates a significant positive impact. Further, NPF moderates the effect of mudharabah and musharakah financing on Islamic bank performance while inflation does not. Keywords: Performance, Mudharabah Financing, Musyarakah Financing, Non Performing Financing, Inflation Share Link | Plain Format | Corresponding Author (KIKI YULIA NURUL RAMADHANI)

212	Sustainable development	ABS-43
Environmental Concern and Young Consumer Purchase Intention of Organic Food Lusianus Kusdibyo (1)(b), Adila Sosianika (1)(a*), Rivan Sutrisno (1)(c) 1)Department of Business Administration, Politeknik Negeri Bandung, Bandung, Indonesia a)Corresponding author: *adila.sosianika[at]polban.ac.id b)lusianus.kusdibyo[at]polban.ac.id c)rivan.sutrisno[at]polban.ac.id Abstract The aim of this study is to understand young customer purchase intention of organic food using theory of reasoned action and environmental concern. A quantitative method was used to test the hypothesis using partial least square structural equal model (PLS-SEM) approach with 440 valid data. The result indicates that environmental concern has substantial impact on young consumer purchase intention of organic food as well as on subjective norm and attitude toward organic food purchases. Subjective norm and attitude significantly impact organic food purchase intention. Theoretically, this study extends our understanding the role of environmental concern as pivotal factor in determining purchase intention and its integration with reasoned action theory. Practically, this study suggests to marketers to use environmental concern components in promoting their business to achieve sustainable consumption. Keywords: environmental concern- attitude- subjective norm- purchase intention- organic food Share Link | Plain Format | Corresponding Author (Adila Sosianika)

213	Sustainable development	ABS-45
Study of Parking Capacity and Parking Needs in Shopping Centre District on Gandawijaya Street in Cimahi City Agah Muhammad Mulyadi (a*), Aldi Krisnuaji (b), Bhirawa Anoraga (b), Rono IS Rono Hadinagoro (b) a) Regional Development Planning, Research, and Development Agency of Cimahi, Jl. Rd Demang Hardjakusumah, Gedung B Lantai 3, Cimahi 40513 *agahmm[at]cimahikota.go.id b) Faculty of Engineering, Department of Civil Engineering, University of General Achmad Yani, Jl. Terusan Jend. Sudirman, Cibeber, Cimahi 40513 Abstract Cimahi has Gandawijaya Street as a shopping corridor, which is lined with many shops along the Street. One of the traffic congestion problems in Cimahi is the on-street parking activities along Gandawijaya Street. This reduces road space for traffic and hinders vehicle mobility, so a study of parking space needs on Gandawijaya Street is necessary. There are plans to revitalize pedestrian facilities and vehicle parking facilities in this area. The revitalization of pedestrian facilities will be developed by widening the sidewalks using the on-street parking area. In addition, if the Gandawijaya area is revitalized, the on-street parking will be removed. This study aims to identify the capacity and needs of parking spaces in the Gandawijaya Street area using the parameters established by the Technical Guidelines for the Implementation of Parking Facilities from the Ministry of Transportation of Indonesia. The results of this research are useful as an evaluation for the capacity and needs of parking spaces to support the revitalization of the Gandawijaya Street area. The research results show that the alternative parking location beside Cimahi Mall can accommodate 278 motorcycles, 32 parking spaces for passenger car, and 8 parking spaces for buses. Meanwhile, the second alternative parking location across from Buana Toserba has 29 parking spaces for motorcycles and 5 parking spaces for passenger car. Both alternative parking locations can accommodate an increase in parking needs up to 1.73 times for passenger car and 2.87 times for motorcycles compared to the current parking needs. Based on the analysis, the recommended alternative parking areas can accommodate the on-street parking needs on Gandawijaya Street, allowing the on-street parking spaces to be repurposed for sidewalk widening to create a more walkable Gandawijaya Street. Keywords: Cimahi City- Gandawijaya Shopping Centre District- On Street Parking- Parking Capacity- Parking Needs Share Link | Plain Format | Corresponding Author (Agah Muhammad Mulyadi)

214	Sustainable development	ABS-47
Walkability Assessment of Pedestrian Facilities in the Cimahi City Square Area Based on Tools for Walkable City Method Agah Muhammad Mulyadi (a*) a) Regional Development Planning, Research, and Development Agency of Cimahi, Jl. Rd Demang Hardjakusumah, Gedung B Lantai 3, Cimahi 40513 *agahmm[at]cimahikota.go.id Abstract Pedestrian facilities must meet the needs of pedestrians, particularly in terms of accessibility, convenience, and safety aspects. The availability of adequate pedestrian facilities is a priority for a city to become walkable. A walkable city, as a main policy, can improve the health of residents and reduce traffic congestion. Pedestrian facilities in Cimahi are generally established in the city center, particularly in the Cimahi City Square area. Walkability is the interaction between pedestrian facilities and the overall support for the pedestrian environment. This study aims to assess walkability in the Cimahi City Square area using the Tools for Walkable City (TWC) method developed by the Institute for Transport and Development Policy (ITDP). There were 35 indicators evaluated in the walkability assessment using the TWC method. The survey locations were pedestrian facilities in the Cimahi City Square area, specifically in the following segments: (1) West Square, (2) North Square, (3) East Square, and (4) South Square. Pedestrian facilities in the City Square area were chosen as the survey location because it is an attractive area for pedestrians that was recently revitalized in 2023. The analysis results indicated that pedestrian facilities in South Square and East Square had walkability index scores of 70.23 and 62.79, respectively. Meanwhile, pedestrian facilities in West Square and North Square scored 61.54 and 60.78, respectively. All surveyed segments were categorized as ^somewhat walkable^ according to Walkscore Keywords: Pedestrian facilities- sidewalk- sustainable transport- tools for walkable city- walkability Share Link | Plain Format | Corresponding Author (Agah Muhammad Mulyadi)

215	Sustainable development	ABS-54
Does ESG Disclosure Impact Firm Value: Evidence for Companies in Indonesia Hendi Rohendi and Yeti Apriliawati Politeknik Negeri Bandung Abstract This quantitative study examines the impact of Environmental, Social, and Governance (ESG) disclosure on firm value. It employed secondary data. The population comprises companies in Indonesia listed on the Indonesia Stock Exchange within the period 2015-2022. The sampling used purposive sampling method. The research sample consisted of 51 companies in Indonesia with a total of 357 observations. Furthermore, the data was estimated using panel econometric techniques including pooled ordinary least square (OLS), fixed effect model, and random effect model using Eviews 12. The findings confirm that ESG disclosure and environmental disclosure pillars have a positive and significant impact on firm value. Meanwhile, the social disclosure pillar and governance pillar have no effect on firm value. This study has two contributions. First, by disclosing ESG, stakeholders and investors will respond positively, thus having an impact on better firm value. Second, the study explains the importance of ESG disclosure for companies because it has an impact on increasing firm value. Keywords: ESG Disclosure, Firm Value, Size, Leverage Share Link | Plain Format | Corresponding Author (Hendi Rohendi)

216	Sustainable development	ABS-55
Intellectual Capital, Financial Profitability, and Risk: An Empirical Study of the Indonesian Islamic Banks Raihani Fauziah (a*), Ira Novianty(b) a) b) Master of Applied Islamic Finance and Banking, Bandung State Polytechnic, Bandung 40559, Indonesia Abstract This research aims to analyze the influence of Intellectual Capital (IC) on the overall performance of Indonesian Islamic Banks during the 2013-2022 period. The independent variable in this research is IC, which includes Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). The dependent variables are ROE (ROE) and Non-Performing Financing (NPF). The control variables are Leverage and Size. This analysis uses panel data regression with Structural Equation Model Partial Least Square (SEM-PLS), implemented using WarpPLS 8.0 software. The results indicate that IC significantly influences the performance of Indonesian Islamic Banks. Among the three indicators used to measure IC, VACA impacts both ROE and NPF, VAHU does not affect ROE or NPF, and STVA only affects NPF but not ROE. Overall, IC influences both profitability and risk in Indonesian Islamic Banks. These findings are expected to contribute to the literature by providing insights into IC management and offering input for policy and strategic decisions in Islamic banking. Keywords: Intellectual Capital- Profitability- Risk- Islamic Bank Share Link | Plain Format | Corresponding Author (Raihani Fauziah)

217	Sustainable development	ABS-57
Analysis of Determinants of Firm Value in Companies Listed on the LQ-45 Index of the Indonesian Stock Exchange Jouzar Farouq Ishak (a*), Neneng Dahtiah (a), Asy Syiffa Dewi Saraswati (a), Claudia Mutiara Mina Azzahra (a), Syakira Maharani Maulana (a), Raihani Putri Nabila (a) (a) Politeknik Negeri Bandung Jalan Gegerkalong Hilir, Bandung Barat 40559, Indonesia *jouzar.farouq[at]polban.ac.id Abstract In 2015, countries worldwide adopted 17 Sustainable Development Goals (SDGs), where SDG number 9 is related to building resilient industries, encouraging inclusive and sustainable industrialization, and encouraging innovation. SDGs are a global commitment to improve the welfare of society for a better life. Intellectual capital is a form of industry that supports the SDGs with three main organizational elements, namely human capital, structural capital, and customer capital, related to knowledge and technology that can provide value to the company. This research aims to examine the role of intellectual capital, profitability, and company size on firm value. Firm value is significant because it describes the condition of the company which can influence shareholders^ views of the company so that each company owner will try to show good performance so that potential shareholders are interested and invest capital in the company. This research uses the t-test method at a significance of 5% and data analysis in this research uses multiple regression linear analysis with IBM SPSS Statistics 25. A research sample of companies that are on the Liquid Index (LQ)-45 on the Indonesia Stock Exchange (IDX) from 2018 to 2023. The results revealed that profitability is the factor that has the biggest impact on firm value. This research implies that as a LQ-45 index companies maintain firm value by increasing profitability. Keywords: Intellectual Capital- Profitability- Firm Size- Firm Value Share Link | Plain Format | Corresponding Author (Jouzar Farouq Ishak)

218	Sustainable development	ABS-60
Leverage moderation in the influence of women^s boards on the profitability of Indonesian Islamic banks Via Muthmainnah Luthfi (a*), Muhamad Umar Mai (b), Ruhadi (c) a) b) c) Master of Applied Islamic Finance and Banking, Bandung State Polytechnic, Bandung 40559, Indonesia Abstract The purpose of this study is to examine the moderating of leverage variables in the impact of women^s boards of commissioners and women^s sharia supervisory boards on the profitability of Islamic banks in Indonesia. The population of this study consists of Islamic banks in Indonesia that are registered with the Financial Services Authority (OJK). The sample covers 15 Islamic banks (Ib) from 2010 to 2022. This study used secondary data acquired from Islamic banks^ annual reports and financial statements, resulting in an unbalanced panel data with 148 Ib-years of observations. The data analysis model employed is multiple regression, with moderation variables processed using the PLS Wrap Application. The study^s findings indicate that the female board of commissioners. Meanwhile, the women^s sharia supervisory board has no direct effect on profitability and a negative effect when tempered by the Leverage variable. This study addresses a gap in the literature by examining the relationship between board features and corporate performance, specifically the impact of female boards of commissioners and female sharia supervisory boards on the profitability of Islamic banks in Indonesia. Furthermore, it provides knowledge and insight for banking professionals such as legislators, regulators, investors, and management. Keywords: Female Board of Commissioners- Female Sharia Supervisory Board- Leverage- Profitability- Islamic Bank Share Link | Plain Format | Corresponding Author (Via Muthmainnah Luthfi)

219	Sustainable development	ABS-66
Unveiling the Impact: How Sharia Supervisory Boards Drive Sustainability Performance Hasbi Assidiki Mauluddi, Kristianingsih, Setiawan, Nova Aulia Khoirunnisa Department of Accounting, Politeknik Negeri Bandung Abstract This study examines the influence of Sharia Supervisory Board (SSB) characteristics on the sustainability performance of Sharia banks in Indonesia. Using a quantitative method and data from 171 observations, the research evaluates the effects of SSB size (SSBS), meeting frequency (SSBM), age (SSBA), and tenure (SSBT) on sustainability performance, measured by the Global Reporting Initiative (GRI) index. The findings indicate that SSB size and meeting frequency do not significantly impact sustainability performance, with coefficients of -0.006 and -0.031, respectively, and p-values greater than 0.05. In contrast, the age and tenure of SSB members positively influence sustainability performance, with coefficients of 0.187 (p-value = 0.006) and 0.774 (p-value = 0.000). These results suggest that experienced and longer-serving board members contribute significantly to better sustainability practices. The study underscores the importance of considering board member age and tenure in improving sustainability performance in Sharia banks. Retaining experienced board members and incorporating seasoned individuals can enhance sustainability outcomes. This research provides valuable insights for policymakers and bank management in the Islamic finance sector in Indonesia and highlights the need for further exploration of SSB characteristics and their impact on sustainability. Keywords: Sharia Supervisory Board, Sustainability Performance Share Link | Plain Format | Corresponding Author (Hasbi Assidiki Mauluddi)

220	Sustainable development	ABS-69
The Impact of the Development of the Fatuleu Mountain Tourism Object on the Economy of the Nunsaen Village Community, Kupang Regency Agustino Lukas Fischer Conterius (a*), Martarida Bagaihing (b), Asbi Nasar (b), Merlin Luisa Malelak (b), Maria Agata Noi Setiawati (b) a)Politeknik Negeri Kupang Jalan Adisucipto, Penfui, Kota Kupang Abstract The research carried out was regarding the impact of developing the tourist attraction of Mount Fatuleu on the economy of the people of Nunsaen Village, Kupang Regency. The type of research used is descriptive research using qualitative methods. To support this research, primary data and secondary data were used, with data collection techniques through observation, interviews, documentation and literature study. The data analysis techniques used refer to the opinions of Miles and Huberman which include: Data Reduction, Data Display (Data Presentation), and Conclusion Drawing/Verification. The research results show that the tourist attraction of Mount Fatuleu has been developed optimally by the Kupang Regency government, and has had a positive impact or contribution to the economy of the Nunsaen Village community regarding income from tourism businesses and employment for the Nunsaen Village community. Keywords: Impact of Tourism Attraction Development- Mount Fatuleu- Nunsaen Village Share Link | Plain Format | Corresponding Author (Agustino Lukas Fischer Conterius)

221	Sustainable development	ABS-71
Predicting Cost Maintenance and Repair on Runway use Pavement Management System based from PCI Value (Case Study: Jenderal Ahmad Yani Airport) Donny Anggara Noviansyah (a), Atmy Verani Rouly Sihombing (a*), Harmein Rahman (b). a) Program Studi Magister Terapan Rekayasa Infrastruktur, Jurusan Teknik Sipil, Politeknik Negeri Bandung Jalan Gegerkalong Hilir, 40559, Bandung, Indonesia b) Program Studi Magister Sistem dan Teknik Jalan Raya, Jurusan Teknik Sipil dan Lingkungan Institut Teknologi Bandung, Jalan Ganesha 10, 40132, Bandung, Indonesia Abstract The number of passengers increased by a total of 57% after the COVID-19 pandemic during the 2021-2023 period. With the rise in flight numbers, the runway plays a very crucial role. The function of the runway as the path for aircraft to take off and land will deteriorate due to the repetitive loads from the increasing number of aircraft, leading to a reduction in pavement condition. Therefore, an analysis related to pavement condition investigation is carried out to determine the deterioration and appropriate handling methods. The Pavement Management System (PMS) method, using the PCI approach, is applied to assess the existing pavement condition and to carry out maintenance and rehabilitation of the pavement based on FAA standards for 20 years. From the pavement condition analysis conducted in 2024, Jenderal Ahmad Yani Airport in Semarang received a PCI value of 70, which is considered Satisfactory. To predict the reduction over the next 20 years, a linear analysis Y = 5x + 10189 was determined. Based on the reduction results obtained from forecasting, preventive methods are implemented through sustainable repair and maintenance according to FAA standards. From the existing methods, three scenarios were developed for routine repair and maintenance under varying conditions. Based on the scenarios executed, the best repair cost with the lowest expense was found in scenario 2, where treatment at a PCI value of 70 used the Overlay method, requiring a cost of Rp 66.725.954.930,40. From these results, it can be concluded that early M&R activities, or before the condition reaches Fair, can reduce both damage and costs incurred, and the novelty can be used as a reference by Angkasa Pura I in runway repair. Keywords: Pavement Management System-Pavement Condition Index-Pavement Damage-Maintenance and Repair Share Link | Plain Format | Corresponding Author (Atmy Verani Rouly Sihombing)

222	Sustainable development	ABS-80
Developing English Project Based Learning Material Based On Industrial Work Practice Putu Ngurah Rusmawan (a) Kanom (b) Nurhalimah (c) a) Politeknik Negeri Banyuwangi, Indonesia b) Politeknik Negeri Banyuwangi, Indonesia c) Politeknik Negeri Banyuwangi, Indonesia Abstract Please Just Try to Submit This Sample Abstract You Can Edit It Again Later This research is conducted to develop project-based learning instructional English materials for tourism based on industrial work competency. The objectives of the research include developing a textbook instrument for English language tourism. It was conducting a limited trial among lecturers and students and reflecting on the trial of the English language tourism textbook. The research utilized the Research and Development (R&D) approach ADDIE (Analyze, Design, Development, Implementation, and Evaluation) which is presented in a descriptive manner. This research was conducted in three stages: 1) analysis of research instruments was based on a needs assessment to develop project based learning materials based on industrial work competency, 2) development of a textbook was based on the instruments developed through literature review, questionnaires, interviews, and Focus Group Discussions (FGDs) which was involving various relevant parties, 3) processing and interpretation stages to draw conclusions. Based on the research stages, the intended research output was instructional text book material. The material had revised based on the expert media and content recommendation. The feasibility and design had met the standard criteria. They were above 80%. The development process had already follow the standard procedure of ADDIE paradigm. Keywords: English, Project Based learning, Industry, ADDIE Share Link | Plain Format | Corresponding Author (Putu Ngurah Rusmawan)

223	Sustainable development	ABS-81
E-Filling Application Design of Entry And Out Letter at Public Works Spatial Planning And Housing of The People of East Kalimantan Suminto, Kristin Wulansari, Feti Fahmimroah, Afifah Pangesti Politeknik Negeri Samarinda Abstract One source of information is archived because these archives are records of activities in various forms that must be adequately and neatly to facilitate the work of all parties in an organization. Libraries have an essential role in an organization, namely as a memory center and a presentation of more complete and reliable information in various activities or activities. Display of data on the other side of the archive can also support the speed and accuracy of work, prevent file duplication, and help achieve work efficiency. Therefore storage must be managed neatly and regularly so that it is easy to find it because archives can be said to be good if, when needed, they can be easy to find and quickly. This study aims to find out how to design and create E-Filling Applications for Incoming and Outgoing Letters at the Public Works and Public Housing Office (DPUPR) of East Kalimantan Province using PHPRad. The object of this research is the Field of Incoming and Outgoing Letters at the Office of Public Works and Public Housing (DPUPR) of East Kalimantan Province-data collection techniques using literature, observation, and interviews. The analysis tool used is the PHPRad application. The results of this application design show that this application is using PHPRad. Keywords: Information system, E-Filling, PHPRad Share Link | Plain Format | Corresponding Author (Suminto Suminto)

224	Sustainable development	ABS-90
Initial Strain of Plain Bar in Lightweight Brick as Precast Concrete Slab Pratikto , Anni Susilowati Department of Civil Engineering, Politeknik Negeri Jakarta Abstract The public has a strong desire for multi-story houses, which developers are choosing to build. When compared to extensions done horizontally, the expenditure for structures expanded vertically can be smaller. The industry uses the execution of floor plate work that is lightweight and can be completed quickly. A reasonably priced and robust concrete floor slab route can be formed by stacking lightweight bricks in a precast manner. With a compressive strength of 5 MPa, lightweight concrete bricks are made of cement, fine aggregate, and foaming agents. The light bricks are 20 by 10 by 60 mm, and they are put together with plain bar P10 reinforcement at each corner and covered in concrete mortar to create a one-way slab concrete. The reinforcement is positioned in the best possible locations and covered with concrete in accordance with the 20-mm code. A hole is drilled in the middle of the cross-section to accommodate the P10 reinforcement, which is going to bear the brunt of the initial strain. A multi-story house^s floor slab is made up of multiple one-way slab strips joined together as precast concrete slabs. The strength test of this line is reviewed based on the deflection adjusted to the SNI 2847-2019 permit deflection for concrete, namely not exceeding L/360, so that for a span of 90 cm, it is found to be 25 mm. The load acting on the floor slab apart from the load itself is the live load of the residential house according to SNI 1727-2020, at least 1.92 kN/m2 or 200 kg/m2. The results of several loading tests with a pure bending moment on a span of 90 cm from two types of beams with and without initial strains were found to be 500 kgf and 270 kgf, respectively. The load resulting from a system with an initial strain can increase the load by 146%. The presence of initial strains in the cross-section can increase the ability of a series of lightweight bricks to serve as precast concrete slabs. Keywords: initial strain, lightweight brick, grouting , pure bending moment Share Link | Plain Format | Corresponding Author (Pratikto pratikto)

225	Sustainable development	ABS-94
THE CONTRIBUTION OF THE TOURISM SECTOR TO NATIONAL ECONOMY Venti Eka Satya General Secretary of DPR RI Abstract The development paradigm in many countries around the world is now more oriented towards the development of the service and industrial sectors, including the tourism industry. The tourism sector plays a crucial role in the economy, both nationally and locally. In Indonesia, the tourism sector has a significant contribution to the Gross Domestic Product (GDP). This study discusses the various contributions of the tourism sector to the national economy and the extent of its impact. This research uses a descriptive analysis approach. Based on the literature study conducted, it is known that the growth of the tourism sector has a positive impact on economic growth. This sector contributes to national economic growth through employment creation- foreign exchange earnings- investment growth, both foreign and domestic- increasing state revenue, both tax and non-tax income- economic distribution, encouraging regional economic growth, and promoting infrastructure development. Keywords: Tourism, develompent, economic growth, Gross Domestic Product Share Link | Plain Format | Corresponding Author (Venti Eka Satya)

226	Sustainable development	ABS-100
Analysis of Culinary Preferences on Customer Satisfaction in Culinary Tourism at Kampung Solor Night Market, Kupang City Ariance Ana Lasibey, S.Pd., M.Pd(1)Christina Mariana Mantolas(2)Veronika A. S. M. FloraS.Sos.,MM (3) Nova Yunike Ndollu (4)3) a) Kupang State Polytechnic Jl. Adisucipto P.O.BOX 139 Telp/Fax: (0380) 8031590 - 881246 b) Tourism Department : Hospitality Major Abstract This research aims to examine the influence of preference factors on culinary tourism customer satisfaction at the Kampung Solor Night Market, Kupang City, and measure the level of customer satisfaction based on these preferences. This research was conducted through four main stages: observation, interviews, social media analysis, and descriptive and inferential statistical analysis. Research Method Observation: Observing customer behavior, the variety of most favored menus, and the interactions between customers and vendors. Interviews: Providing in-depth insights into customer preferences and expectations. Social Media Analysis: Offering an overview of customer preferences and satisfaction online. Descriptive and Inferential Statistical Analysis: Detailing the characteristics of culinary preferences and customer satisfaction, and drawing broader conclusions from the obtained data. Research Results Customer Demographic Characteristics: Age: Most customers are 20-40 years old. Gender: 60% of customers are women, 40% men. Place of Origin: The majority of customers come from Kupang City and surrounding areas, with a few international tourists. Occupation: Various, including students, office workers, and self-employed individuals. Culinary Preferences: Favorite Menu: Seafood, especially grilled fish and grilled squid. Desired Accommodation: Comfortable seating and clean areas. Stay Time: The average customer spends 1-2 hours at the Kampung Solor Night Market. Inferential Analysis: The Influence of Preference Factors on Customer Satisfaction: Food quality y(&#946-=0.45, p<0.01) has a significant influence on customer satisfaction. Price (&#946-=0.35,p<0.05) also shows a significant influence on customer satisfaction .Cleanliness (&#946-=0.25,p<0.05) has a positive effect on satisfaction, but with a lower level of significance. Customer Satisfaction Level: Overall customer satisfaction is at a high level, with an average score of 4.2 out of 5. Customers who rate food quality and cleanl Keywords: Culinary Preferences - Customer Satisfaction - Culinary Tourism - Kampung Solor Night Market Share Link | Plain Format | Corresponding Author (Ariance Ana Lasibey)

227	Sustainable development	ABS-104
Assessment of Habitation Suitability of Residential Areas for Rusunawa Asset in Bandung City Rizki Ihsan Kamil (1), Katharina Priyatiningsih (2) (1) Asset Management Study Program, Department of Administration Commerce, Bandung State Polytechnic, Bandung 40012 E-mail: rizki.ihsan.mas20[at]polban.ac.id (2) Asset Management Study Program, Department of Administration Commerce, Bandung State Polytechnic, Bandung 40012 E-mail: katrinpry[at]polban.ac.id Abstract Habitability is essential for creating a comfortable, safe, and healthy living environment that supports residents well-being. According to the West Java SDGs 2023 report, the government^s efforts to provide adequate residential areas have only reached 36.75%. Observations of residential property assets, such as rusunawa in Bandung City, reveal significant issues, including cramped living spaces, poor ventilation, inadequate clean water supply, and drainage systems that risk environmental contamination. Public facilities are underutilised, safety measures are compromised, and waste management is inadequate, indicating insufficient government attention to sustainability. This research assesses the habitability performance of rusunawa areas using standard habitability theories and public housing typology, focusing on physical aspects of buildings and infrastructure, social interaction, security and safety, environmental cleanliness, regional integration, and sustainability. A descriptive method with both quantitative and qualitative approaches was used, collecting data through observations, interviews, document studies, and questionnaires, and analysing it with the Importance Performance Analysis (IPA) method. The results show that rusunawa^s habitability performance, scoring 3.15, is considered less habitable, with ten indicators showing low performance but high expectations. Therefore, it is crucial to enhance habitability and quality of life in rusunawa, particularly by developing a sustainability plan for these assets. Keywords: Habitability Performance- Residential Area- Rusunawa Property Assets Share Link | Plain Format | Corresponding Author (Rizki Ihsan Kamil)

228	Sustainable development	ABS-105
A Linear Regression Analysis was Conducted to Determine The Principal Dimensions of a Prospective Tourist Ship Based on Existing Data Budianto Politeknik Perkapalan Negeri Surabaya Abstract The objective of this research is to design a catamaran tourist ship that incorporates green technology. To achieve this, the main dimensions of the ship will be determined using the linear regression method, based on existing data from similar vessels. The empirical data from existing vessels serves as the foundation for the analysis and prediction, thereby enabling the identification of relationships and patterns between the key variables, including length, width, draft, displacement, and passenger capacity. The linear regression method offers several advantages, including simplicity, ease of interpretation, and efficiency in the use of resources. As a result, it is an effective tool for initial analysis before the application of more complex methods. The use of existing data not only helps reduce the risk of errors in the design of new vessels but also ensures that the design is efficient and compliant with operational needs and safety regulations. This research confirms the importance of a data-driven approach in the design of environmentally friendly and efficient ships. Keywords: ship, tourism, green technology, principle dimension, Linear Regression Share Link | Plain Format | Corresponding Author (Budianto Budianto)

229	Sustainable development	ABS-109
Utilizing DEMATEL and Analytical Network Process (DANP) Approach in Product Design Selection Anda Iviana Juniani- Pranidiya Otaviya Ningrum- Rizal Indrawan- Aurel Maydivi Salsabilla Design and Manufacture Engineering, Department of Marine Mechanical Engineering, Shipbuilding Institute of Polytechnic, 60111, Surabaya, Indonesia Abstract Product design selection is one of the crucial stages in product development because the decisions taken can affect the product^s success in the market. This study applies evaluation and analysis methods, such as DEMATEL and Analytical Network Process (ANP), to select the most optimal design concept. The DEMATEL method identifies the cause-and-effect relationship between elements and describes the influence of one element over another. Based on the mapping results in the DEMATEL method, the network structure is built in ANP using Super decision Software. ANP utilizes paired comparisons to assess preferences between elements within each cluster and between clusters. ANP generates a supermatrix that, once normalized, will give a final priority weight to each element. Product design selection is based on several criteria needed by users and manufacturers. So, knowing the cause-and-effect relationship between the criteria set is essential. In this study, product design selection is carried out by paying attention to the relationship between the criteria and the three product design concepts that have been designed. The priority ranking of the criteria of the highest value normalized by cluster is ease of use. The second design is the priority ranking result of the three design alternatives that have been designed with the highest normalized by cluster value. Keywords: Product design- DEMATEL, Analytical Network Process, Decision Making Share Link | Plain Format | Corresponding Author (Anda Juniani)

230	Sustainable development	ABS-114
Developing English Project Based Learning Material Based On Sustainable Tourism Industry Needs Putu Ngurah Rusmawan1, a) Kanom2, b) Nurhalimah3, c) Politeknik Negeri Banyuwangi, Indonesia Abstract This research is conducted to develop project-based learning instructional English materials for sustainable tourism industry sector. It was developing a worksheet module for students who studied in tourism department. It was conducting a limited trial among lecturers and students and reflecting on the trial of the module of English material project based learning . The research utilized the Research and Development (R&D) approach ADDIE (Analyze, Design, Development, Implementation, and Evaluation) which is presented in a descriptive manner. This research was conducted in three stages: 1) analysis of the relevant English materials based on tourism industry needs, 2) design of selecting themes relevant to students^ interests, Defining tasks, and timelines guidance based on questionnaires, interviews, and Focus Group Discussions (FGDs), 3) developing content with project goals and language proficiency levels. Incorporating Authentic Materials: Using real-world texts, videos, and audio recordings. Based on the research stages, the intended research output was instructional worksheet module. The material had revised based on the expert media and content recommendation. The feasibility and design had met the standard criteria. They were above 80%. The development process had already follow the standard procedure of ADDIE paradigm. Keywords: Project Based Learning, Sustainable Tourism, Module Share Link | Plain Format | Corresponding Author (Putu Ngurah Rusmawan)

231	Sustainable development	ABS-120
Redefining Corporate Governance: The Role of Sustainability Performance in Shaping Tax Avoidance Arry Irawan(a*), Sulistia Suwondo(a), Endah Dwi Kusumastuti(a), Setiawan(a) a) Department of Accounting, Politeknik Negeri Bandung, Jl. Gegerkalong Hilir, Desa Ciwaruga, Bandung 40559, Indonesia *arry.irawan[at]polban.ac.id Abstract This study examines the influence of the Board of Directors (BDO) and the Board of Commissioners (BCO) on tax avoidance (ETR), as well as the moderating role of sustainability performance in these relationships. This research employs a purposive sampling technique, with a sample of 159 companies listed on the Indonesia Stock Exchange over the period of 2018-2022. Data were sourced from the annual reports of companies published on the Indonesia Stock Exchange and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results reveal that the direct relationship between BDO and tax avoidance is not significant, indicating that the role of BDO in tax decision-making does not have a direct impact. However, sustainability performance is found to significantly moderate the relationship between BDO and tax avoidance, suggesting that companies with better sustainability performance exhibit lower tax avoidance. Conversely, the composition of BCO demonstrates a significant impact on tax avoidance, where an increase in the number of board members is associated with reduced tax avoidance. Additionally, sustainability performance significantly moderates the relationship between BCO and tax avoidance, enhancing the positive influence of BCO when companies have high sustainability performance. Keywords: Corporate Governance- Sustainability Performance- Tax Avoidance- Structural Equation Modeling- Partial Least Squares Share Link | Plain Format | Corresponding Author (Arry Irawan)

232	Sustainable development	ABS-121
Driving Indonesian Bank Growth Opportunities: Does Gender Diversity Fulfill Sustainable Development Goals? Rosma Pakpahan(a*) , Destian Arshad Darulmalshah Tamara(a), Setiawan(a), Humam Muhyidin(a) a) Department of Accounting, Politeknik Negeri Bandung, Jl. Gegerkalong Hilir, Kotak Pos 1234, Bandung, Indonesia *rosma.pakpahan[at]polban.ac.id Abstract This study evaluates the influence of gender diversity in the board of directors, board of commissioners, and audit committee on the growth opportunities of banks listed on the Indonesia Stock Exchange. This quantitative research uses a sample of data from the 2013-2022 period, comprising 390 observations. The analysis showed that gender diversity in the board of directors (-0.226, p = 0.000) and board of commissioners (-0.075, p = 0.069) had a significant negative influence on growth opportunities, while diversity in the audit committee was not significant (-0.052, p = 0.153). These results indicate that an increase in the number of women in certain leadership positions can reduce the bank^s growth opportunities. This research emphasizes the importance of effective gender diversity management through training and inclusive policies to support sustainable growth in line with the Sustainable Development Goals (SDGs). Further research is needed to understand the optimization of gender diversity in the context of Indonesia^s banking industry. Keywords: Bank Growth Opportunities- Gender Diversity- Sustainable Development Goals Share Link | Plain Format | Corresponding Author (Rosma Pakpahan)

233	Sustainable development	ABS-140
Study of Green Product Value with Sustainable Brand as a Moderating Variable Elisabeth Y Metekohy, Lia Ekowati, Fatimah, Efriyanto, Supriatnoko Politeknik Negeri Jakarta Abstract Abstract. The focus on green business is increasing, but not all investors are committed to green products due to their high costs and innovative technologies. According to a Katadata Insight Centre survey in 2021, only 28% of consumers understand green products. This study aims to analyze the moderating effect of Sustainable Brand on the relationship between Green Product Awareness (GPA), Green Product Concern (GPC), Green Product Perception (GPP), and Green Product Value (GPV). The population consists of consumers in Jakarta and its surroundings. A sample of 100 individuals was selected using a combination of purposive and convenience sampling. Data analysis was performed using Moderated Regression Analysis (MRA) with SPSS 23. The results show that Green Product Awareness (GPA) explains 30.5% of the variation in Green Product Value (GPV). Green Product Concern (GPC) explains 14% of the variation in Green Product Value (GPV), and Green Product Perception (GPP) explains 28.1% of the variation in Green Product Value (GPV), with the remaining variation explained by variables outside the study. Sustainable Brand (SB) can moderate GPA with Green Product Value by 10.8%. SB can moderate GPC with GPV by 15.2%, while for the variable GPP, SB did not effectively moderate. The implications of this research suggest that further efforts are needed from the government, businessman/entrepreneur, and society to enhance consumer awareness, concern, and perception of green products to create a better environment Keywords: Green Product Awareness, Green Product Concern, Green Product Perception, Green Product Value, Sustainable Brand Share Link | Plain Format | Corresponding Author (Fatimah MM)

234	Sustainable development	ABS-144
The Role of Management Commitment in Encouraging Green Innovation Towards Sustainable SMEs of Padang City Fisla Wirda1,a) Tuti Azra1,b, Jumyetti 1,c, Ariani Tanjung1,d, Herizon 2,e) Padang State Politechnic Abstract The purpose of this research is to analyze the influence of management commitment to green innovation with demographic characteristics as a moderating variable at SMEs of Padang City. The research method used is a quantitative approach. Data was collected through a questionnaire using a Likert scale (1-5). The research population is Small and Medium enterprises in the food and beverage sector in the city of Padang. The sample size was 86 creative industry managers in the food and beverage sector. Sampling technique using purposive sampling. The data analysis technique is a Structural Equation Model with PLS software as a data processing tool. The stage of data processing is: creating a structural model, Individual item reliability test, Internal consistency test, Discriminant validity test, Structural model evaluation, and hypothesis test. The research results show that management commitment influences green innovation demographic characteristics do not influence green innovation and demographic characteristics do not mediate commitment and green innovation. Keywords: Green Innovation, Management Commitment, Demographic Characteristics Share Link | Plain Format | Corresponding Author (Fisla Wirda)

235	Sustainable development	ABS-146
Confirmatory Factor Analysis to Evaluate the Reliability of Service Quality Dimensions for Urban Public Transport Service Activation Fitri Yalina 1, a) , Kamarudin Ambak 1, b) and Leksmono Suryo Putranto 2, c) 1 Faculty of Civil Engineering and Built Environment, Universiti Tun Hussein Onn Malaysia, Parit Raja, 86400, Batu Pahat, Johor, Malaysia 2 Department of Civil Engineering, Tarumanagara University, Jakarta, Indonesia Abstract To restore public interest in public transportation, a way is needed to explore public interest in public transportation itself. The purpose of this paper is to test the stability and reliability of Trans Bandar Lampung (Trans BL) bus service quality in measuring public interest in using public transportation. The research methodology used both qualitative and qualitative approaches. Survey research with an electronic questionnaire containing 59 question items succeeded in capturing the interest of 526 respondents of the Bandar Lampung city community participating in the study. The analysis method uses Confirmatory Factor Analysis (CFA) with SEM-AMOS. Findings - The 10 dimensions of the Bandar Lampung Transqual (BL Transqual) service quality model were tested for stability and reliability as a measuring tool in the study. In addition to contributing to the literature, this research is also useful for stakeholders and transportation planners in making decisions on policies to reoperate urban public transport services in the city of Bandar Lampung. This research can be a motivation for other researchers in taking the basic framework for the development of urban public transport in the future. Keywords: Transportation, Service Quality, Public Transport, SEM, CFA Share Link | Plain Format | Corresponding Author (Fitri Yalina Binti Fuad Ibrahim)

236	Sustainable development	ABS-151
Green Accounting To The Value Of The Company With State Ownership As The Moderator Deasy Ratokoni Ndaparoka- Clara Margilina Reinamah- Risky Zadrak Maufa Politeknik Negeri Kupang Abstract The research is aimed to know and analyse the effect of environment performance and environmental cost upon the value of the company which state ownership as the moderating variable listed under the program of PROPER MENLHK and BEI 2023. Sustainability has become one main concern to the investor in choosing a company to invest. Investor, nowadays, tend to invest to companies whose orientation is not only on the profit, but also being responsible to the environment. Though in Indonesia, the responsibility upon environment is still a voluntarily working by the company, but the government is currently indicating and putting commitment to become green industrial environment. Besides, more industries in Indonesia agree to keep this commitment. This research is a quantitative-research applying secondary data. The population of the research are companies listed in Program Penilaian Peringkat Kinerja Perusahaan (PROPER) which is listed in BEI, with sample taken using purposive sampling in order to get the most appropriate sample to the criteria of the research. There are 33 companies in 2023 utilized in this research. Analysis technique used in this research are Multiple Regression Linear Analysis and Regression Analysis (MRA). According to the result of the testing, it shows that environment performance affecting the value of the company while the environmental cost affect nothing to the value of the company. Analysis on the moderated variable of state/ ownership can moderate relation between environment performance to the value of the company but cannot moderate the relation on environmental cost to the value of the company. Keywords: Green Accounting- Value of the Company- State of Ownership Share Link | Plain Format | Corresponding Author (Clara Margilina Reinamah)

237	Sustainable development	ABS-163
ANALYSIS OF INFLATION CONTROL POLICY IN BENGKALIS REGENCY Nazrantika Sunarto SE., MM, Dwi Astuti, SE., M.Si, Rita Maisyarah, A.Md, Revina Jasmawarni Bengkalis State Polytechnic Abstract Efforts to control inflation must be carried out continuously, this is because inflation is very liquid and mobile (constantly moving), especially in Bengkalis Regency. As a region that is not a producer of basic commodities, especially foodstuffs such as rice, chilies and the like, Bengkalis Regency is very vulnerable to inflationary pressures if it is not properly coordinated and controlled.Based on the scope of the problem that has been described, it is necessary to analyze the inflation control policies that have been implemented by the Bengkalis Regency Government. It is hoped that these results will serve as input to the Bengkalis Regional Government in establishing inflation control policies in Bengkalis Regency. The research method used is a descriptive analysis approach with a qualitative approach. The research results use policysix concrete steps until the end of 2023, only two steps have been implemented, namely 1). Subsidized low-cost market/market operations, and 2). Check markets and distributors. Meanwhile, the other four planting movements, inter-regional cooperation, transportation subsidies and the use of unexpected spending have not been carried out because until now the Bengkalis Regency government assesses that community needs and prices are still very well controlled. So there is no need for more massive intervention in controlling inflation in Bengkalis Regency. Apart from that, the use of Unexpected Expenditures (BTT) and transportation subsidies also needs to be done carefully because the use of funds must also be in accordance with the level of intervention requirements required by the government, in accordance with actual inflation conditions. The design of cross-sector inflation control programs/activities as outlined in the Bengkalis Regency TPID roadmap for the 2021-2025 period has not been implemented in its entirety, several superior programs involving increasing domestic productivity have not been implemented according to plan. Keywords: Policy, Inflation, Control, Bengkalis Regency Share Link | Plain Format | Corresponding Author (Nazrantika Sunarto, SE., MM)

238	Sustainable development	ABS-168
Analysis Business Development indicator to Improvement Micro, Small and Medium Enterprises Income in Lhokseumawe,, Aceh Busra, Siti Audiya, Hamdani, Yulia Anisah Politeknik Negeri Lhokseumawe, Aceh Abstract This Study aim For analyze influence business development, such as capital, location business , and innovation product to increase income of participating MSMEs in the Ahad Festival in Lhokseumawe City. Study This use method qualitative descriptive with Structural Equation Modeling (SEM) approach based on Partial Least Square (PLS). Research sample consists of the 177 MSMEs at the Lhokseumawe City the member of Ahad Festival. Data collection techniques were carried out with questionnaire that uses Likert scale for measure perception respondents regarding capital, location business , and innovation product . Research result This show that indicators development business own significant influence to increase MSME income All variables tested provide impact for development of MSMEs in Lhokseumawe City Findings from study This expected can support effort sustainable and effective development of MSMEs in Lhokseumawe City , with focus on optimization influencing factors success business. Keywords: Business Development , Improvement Income Share Link | Plain Format | Corresponding Author (busra busra)

239	Sustainable development	ABS-174
Analysis of Pedestrian Paths Above Water in The Riverside Settlements on The Safety of Residents from Floods and Fire Iga Nur Ramdhani, Noor Cholis Idham, Hatta Musthafa Adham Putra Politeknik Negeri Samarinda Abstract Abstract is submitted as file Keywords: Fire, Flood, Kampung Tenun, Pedestrian Path On The Water Share Link | Plain Format | Corresponding Author (Iga Nur Ramdhani)

240	Sustainable development	ABS-179
The Relationship Between Financial Report Quality (FRQ) and Sustainability Report Quality (SRQ) and Determinant Factors Sabar Warsini 1,a), Titi Suhartati1,b), Yusep Friya1,c), Rida Ratna Jelita2,a), Muhammad Dzikri Alfajri2,b) Politeknik Negeri Jakarta. Jl. Prof. Dr. G.A Siwabessy, Kampus Baru UI Depok 16424 Jakarta DKI Jakarta Abstract This study explores the factors influencing Financial Reporting Quality (FRQ) and Sustainability Reporting Quality (SRQ) in Indonesian publicly listed companies. High-quality financial reporting is crucial for supporting decision-making by investors, creditors, and other stakeholders. However, earnings Management and financial statement manipulation remain significant challenges, as demonstrated in the cases of PT Kimia Farma and PT Garuda Indonesia. Concurrently, sustainability reporting is gaining more attention as businesses shift towards environmentally, socially, and governance (ESG) responsible practices. This research utilizes data from financial reports, annual reports, and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. Through multiple linear regression analysis and Two-Stage Least Squares (2SLS) methods, the study finds that independent board supervision and institution ownership positively and significantly impact financial reporting quality. Additionally, industry classification, company size, and sustainability committees are key determinants of sustainability reporting quality. These findings emphasize the importance of strong corporate governance in enhancing corporate transparency and accountability. Keywords: Financial Reporting Quality (FRQ), Sustainability Reporting Quality (SRQ), Two-Stage Least Squares (2SLS), Multiple Linear Regression Share Link | Plain Format | Corresponding Author (Sabar Warsini)

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