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1	Accounting	ABS-3
The Impact of Technology Investment (Big Data) towards Company Value in Manufacturing Companies Listed on Indonesia Stock Exchange (IDX) Windha Sepviana Putri, Nur Indah Riwajanti, R. Setiawan Department of Accounting, State Polytechnic of Malang, JL. Soekarno Hatta No. 9, Malang 65141, Indonesia *wsepvianap[at]gmail.com, nurindah12[at]gmail.com, rsetiawan[at]polinema.ac.id Abstract This research aims to examine the impact of technology investment (big data) towards company value on manufacturing companies. In order to achieve this purpose, this research used secondary data obtained from 31 manufacturing companies listed on Indonesia Stock Exchange (IDX) and interview with IT Consultant. The research was mixed method with nonparametric analysis and qualitative data analysis. The quantitative data analysis shows that there is a positive impact of technology investment (big data) on the company value. Qualitative data analysis shows that there is big impact of technology investment (big data) on company value. The result of this research, it is hoped that it can help company^s decision-making in invest of technology. Keywords: technology investment (big data), company value Share Link | Plain Format | Corresponding Author (Windha Sepviana Putri)

2	Accounting	ABS-5
The Effect of Budget Participation on Budgetary Slack with Information Asymmetry, Budget Control and Organizational Commitment as Mediating Variables Study at Private Hospital in Surabaya Marini Purwanto Catholic University Widya Mandala Surabaya Abstract Previous research on the effect of participatory budgeting on budgetary slack produced inconsistent results. This research contributes to the development of agency theory in the practice of budgetary slack in the phenomenon of delegation of authority to subordinates, and contingency theory in organizational behavior. The purpose of this study was to determine the effect of participatory budgeting on budgetary slack with the phenomenon of private hospitals in Surabaya having different characteristics from government hospitals, with budgetary control and information asymmetry and organizational commitment as moderating variables specifically in the private sector in Surabaya. This study uses a questionnaire in data collection and purposive sampling method, namely the actors who make budgets in each hospital work unit represented by the head of the department, head of the work unit at the hospital. The data analysis technique used in this study used a questionnaire that was processed with smart PLS. The results of the analysis show that participatory budgeting does not have a positive effect on budgetary slack, tight budget control weakens the influence of participatory budgeting on budgetary slack, organizational commitment does not mediate the effect of participatory budgeting on budgetary slack and relevant information does not moderate the influence of participatory budgeting on budgetary gaps. The results of this study imply that private hospitals have tighter budget controls than public sector organizations Keywords: budgetary slack, participatory budgeting, information asymmetry, budget control, organizational commitment Share Link | Plain Format | Corresponding Author (MARINI PURWANTO)

3	Accounting	ABS-9
Integrated Sustainability Reporting as a New Construct in Sustainable Finance Arif Widyatama (a*), Dian Agustia (a), Ardianto (a) a) Accounting Department Universitas Airlangga Surabaya, Indonesia * arif.widyatama-2019[at]feb.unair.ac.id Abstract This article aims to criticize the sustainability finance constructs, namely Environmental, social, and governance (ESG) and Integrated reporting (IR) as well as provide a review of the Integrated Sustainability Reporting (ISR) construct as a new construct of sustainability finance. This paper argues that, measuring sustainability in accounting, it is not only limited to ESG and IR. This article uses a literature study approach by reviewing articles collected electronically and manually. Search for these articles using the Scopus database. Furthermore, these articles will be synthesized and elaborated to find a framework that fits the concept of sustainability. This article argues that ethical aspects have important dimensions of sustainability that can make the performance of a company^s sustainability more comprehensive. This paper also concludes that when a company only tries to fulfill obligations in the form of responsibility to the environment without any ethics in its implementation, social responsibility activities only fulfill obligations and can ultimately violate local norms in the community. Keywords: Sustainable Finance- ESG- Integrated Reporting- Integrated Sustainability Reporting- Ethics Share Link | Plain Format | Corresponding Author (Arif Widyatama)

4	Accounting	ABS-15
Archival Research: Empirical Evidence of Machine Learning^s Relationship to the Accounting Profession Imam Mulyono State Polytechnic of Malang Abstract This study aims to demonstrate the applicability of machine learning in the context of accounting and the future of accountants. This research is qualitative and employs a literature review methodology. In this study, 22 articles from Scopus-indexed journals were chosen as research subjects, and the relationship between machine learning and the accounting profession served as the research object. The technique employed for analysis in this study is content analysis. The results of the content analysis indicate that machine learning has an effect on accounting work^s efficiency and effectiveness. Today, machine learning is of great assistance to auditors, financial analysts, and bankers in their work. As for the future, it is anticipated that the accountant^s job will continue to exist, but its title will change to business analyst. This is evidenced by the greater demand for business analysts who can utilize data analysis tools and comprehend various types of accounting and financial data more than accountants. Also, because RPA exists, accountants no longer have to do some accounting tasks by hand, which will make their jobs easier in the future. Keywords: accountant- accounting profession- machine learning Share Link | Plain Format | Corresponding Author (Imama Mulyono)

5	Accounting	ABS-20
Decentralized Autonomous Organizations (DAOs) with Blockchain: is it time for Ubiquitous? Mia Ika Rahmawati (a*), Anang Subardjo (b) a), b) Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya Jalan Menur Pumpungan No. 30 Surabaya, 60118, Indonesia * miaikarahmawati[at]stiesia.ac.id Abstract A new paradigm for developing decentralized systems independent of a central authority has emerged due to the development of blockchain technology. However, blockchain applications extend beyond banking, a recent example of the decentralized government. Decentralized Autonomous Organizations (DAOs) enabled by blockchain technology have arisen as a new type of collective governance, allowing communities to self-organize via decentralized technology. While agency fees have always been a challenge for any business, it is expected that blockchain-based DAOs could provide a solution. This study seeks to explore and discuss the possibilities of DAOs blockchain-based corporate governance ecosystem reformation. This study utilizes a qualitative methodology for its research approach. This study concludes that blockchain technology offers a novel method for minimizing agency expenses incurred due to contracting with agents within an organization. In addition, this study suggests that DAOs aim to avoid agency fees by employing smart contracts encoded in the blockchain. Keywords: Decentralized Autonomous Organizations- DAOs- Blockchain- Corporate Governance- Agency Costs Share Link | Plain Format | Corresponding Author (Mia Ika Rahmawati)

6	Accounting	ABS-24
DESIGN OF A WEBSITE-BASED ACCOUNTING INFORMATION SYSTEM IN PT HAMIFARO JAYA LESTARI Nur Azizah(a*), Nur Indah(b*), Kurnia Ekasari(c*) Department of Accounting, State Polytechnic of Malang, Jalan Sukarno Hatta Number 9 Malang City Abstract This research is based on the problems faced by PT Hamifaro Jaya Lestari Jombang, namely, there are problems with (SIA) cash receipts and disbursements, the process of which is less effective because there is manual recording while the many transaction cycles cause potential transactions that are not recorded, resulting in the company not getting a position. accurate cash for decision-making. The purpose of this study was to design a website-based SIA for Cash Receipts and Expenditures at the manufacturing company PT Hamifaro Jaya Lestari. The type of research is research and development (Research & Development / R&D) with case study research methods at PT Hamifaro Jaya Lestari Jombang, a company engaged in the manufacture of plastic seeds and plastic bags. This research uses the ADDIE model with the steps of Analysis Phase, Design Phase, and Development. Evaluation Phase, Implementation Phase. The results of this study are a prototype of cash receipts and disbursements of a manufacturing company based on a website that can help the effectiveness of making financial reports and company business processes. This study designs a business website for a manufacturing company that manufactures plastic seeds and plastic bags, which is named ^hamifaro.com^, referring to the rules of the Accounting Information System. This business process has been declared feasible after going through validation tests by users, material experts, and media experts. Keywords: Accounting Information System, Cash Receipts and Expenditures, website Share Link | Plain Format | Corresponding Author (Nur Azizah)

7	Accounting	ABS-25
How Do Trust and Culture Create Budgetary Slack in State Owned Enterprise? (Case Study in A State Owned Enterprise) Patria Prasetio Adi, Dwi Indah Lestari Universitas Jenderal Achmad Yani Abstract Budgets have long been used as part of formal management control. The use of budgets as formal controls triggers disfunctional behaviours such as slack. This qualitative study examined how trust and culture contribute to budgetary slack in state-owned enterprises (BUMN) by focusing on one of these BUMN as the research subject. Due to the confidential nature of the data collected for this study, the BUMN is identified as BUMN X. Comparing the theory^s applicability to BUMN^s implementation begins with an examination of the literature. This study used in-depth interviews, group discussion forums, and document analysis to collect essential data. According to the results, the budgetary slack that occurred in BUMN X was positive. The dominant role of the board of directors has an impact on the confidence that is established during the preparation and execution of the budget. In order to complement formal budgetary control, it became necessary to consider informal control. Keywords: Budget, Budgetary Slack, Corporate Culture, Trust, Positive Slack Share Link | Plain Format | Corresponding Author (Patria Prasetio Adi)

8	Accounting	ABS-26
DISCLOSURE OF INTELLECTUAL CAPITAL IN INTEGRATED REPORT: DOES QUALITY MATTER? Erlin Melani, Hesti Wahyuni, Anna Isrowiyah Politeknik Negeri Malang Abstract This study aims to examine the effect of the quality of intellectual capital disclosure in the context of integrated reporting on firm value. This research was conducted to fill the existing gap, namely the limited knowledge about the benefits enjoyed by the company through the disclosure of information related to IC in integrated reports. This study also conducts research longitudinally for the first time in the context of intellectual capital disclosure in an integrated report. The object of this research is that companies in the Asian region have adopted an integrated report based on the list on the IIRC website. The data used is secondary data in the form of an integrated report for the period 2016-2020. The data analysis method uses PLS. The results of hypothesis testing indicate that the quality of intellectual capital disclosure is empirically proven to have a significant effect in a positive direction on firm value. Keywords: Intellectual capital. disclosure quality, integrated report Share Link | Plain Format | Corresponding Author (Erlin Melani)

9	Accounting	ABS-30
How Do Trust and Culture Create Budgetary Slack in State Owned Enterprise? Patria Prasetio Adi, dwi indah lestari Universitas jenderal achmad yani Abstract Budgets have long been used as part of formal management control. The use of budgets as formal controls triggers disfunctional behaviours such as slack. This qualitative study examined how trust and culture contribute to budgetary slack in state-owned enterprises (BUMN) by focusing on one of these BUMN as the research subject. Due to the confidential nature of the data collected for this study, the BUMN is identified as BUMN X. Comparing the theory^s applicability to BUMN^s implementation begins with an examination of the literature. This study used in-depth interviews, group discussion forums, and document analysis to collect essential data. According to the results, the budgetary slack that occurred in BUMN X was positive. The dominant role of the board of directors has an impact on the confidence that is established during the preparation and execution of the budget. In order to complement formal budgetary control, it became necessary to consider informal control. Keywords: Budget, Budgetary Slack, Corporate Culture, Trust, Positive Slack Share Link | Plain Format | Corresponding Author (Dwi Indah Lestari)

10	Accounting	ABS-32
Implementation of the average method for inventory card applications : case study at the XYZ pharmacy Banjarmasin Monika Handayani, Muhammad Bahit, Anti Roviana Dewi Politeknik Negeri Banjarmasin Abstract In running a business, what business actors want the most is the smooth running of the business and avoiding the occurrence of problems, especially in business operations. XYZ Pharmacy Banjarmasin is one of the Small Micro and Medium Enterprises (MSMEs) which is a trading business of various types of drugs. The recording process for merchandise inventory at the XYZ Banjarmasin pharmacy has not been in accordance with accounting rules so that drugs often experience expired. This study aims to create an inventory card application using the moving average method. The results of this study indicate that the proposed application can help XYZ Banjarmasin pharmacies in making inventory cards, so that medicines are sold on time. Keywords: supply card Share Link | Plain Format | Corresponding Author (Muhammad Bahit)

11	Accounting	ABS-35
THE COMPANY^S LIABILITY TO CORPORATE SOCIAL RESPONSIBILITY DURING THE PANDEMIC COVID 19 Kurnia Ekasari* (a), Nurafni Eltivia (b), Elvyra Handayani Soedarso (c) (a) (b) (c) State Polytechnic Of Malang *Correspondence Author email: kurnia.ekasari[at]polinema.ac.id: kurnia.es[at]gmail.com Abstract This research was conducted on 998 research articles contained in Google Scholar from 2019 to 2022 which have the keywords ^sustainability reporting^ and ^Covid 19^ with the bibliometric method. The aim is to analyze trends in corporate social responsibility commitments around the world during the COVID-19 pandemic. The results showed that almost all the companies studied had social concerns in helping the community during the pandemic in the form of charity or donations. Another form of commitment is to provide services in increasing the competitiveness of the community after pandemic. This research can be developed to create a model for implementing corporate social responsibility in the world during a pandemic. Keywords: Liability, Sustainability Reporting, Corporate Social Responsibility, Covid 19 Share Link | Plain Format | Corresponding Author (Kurnia Ekasari)

12	Accounting	ABS-37
Merchandise Inventory Application With Integrated Perpetual Moving Average Sales And Purchase Method Integrated Sales And Purchase Nadia Puteri Utami, Muhammad Hendra Sunarya, Nada Rizkia Saprina Politeknik Negeri Banjarmasin, Indonesia Abstract The purpose of this study is to determine the correct calculation of the cost of inventory, as well as to produce a merchandise inventory application program with a web-based perpetual moving average method using PHP at Piyama By Anis. This research is in the form of a case study on Pajama By Anis using a sample of sales and purchase transaction data in February-April 2022. This application program was created using PHP as the front end and MySQL Server as the back end. From this study it was found that in Piyama By Anis there was no determination of the cost of inventory for merchandise. Therefore, with the application program created in this study, it is hoped that it can help Piyama By Anis in making merchandise inventory cards to make it easier to find out the stock of goods Keywords: Inventory Application Program, Average Method Inventory Share Link | Plain Format | Corresponding Author (Muhammad Bahit)

13	Accounting	ABS-42
RGEC ANALYSIS IN ASSESSING THE HEALTH OF BANK BEFORE AND DURING THE COVID-19 PANDEMIC Shinta Noor Anggraeny, RB. Iwan Noor Suhasto, Dewi Kirowati Politeknik Negeri Madiun Abstract This study aims to assess the financial performance of state-owned banks consisting of Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), Bank Savings State (BTN), Bank Mandiri. This research is a research using a quantitative approach. The object of this research is a state-owned bank listed on the Indonesia Stock Exchange for the 2018-2021 period. The data collection technique used is through the documentation method. The data source used is secondary from the annual financial statements obtained through the official website of the Indonesia Stock Exchange. The analysis technique uses the calculation of the RGEC method. The results of this study are expected to be able to show how the condition of the soundness level of state-owned banks listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period through the RGEC method is carried out. This analysis is also expected to be used as a reference for state-owned banks in assessing the soundness of banks. Aspects of the Risk Profile of state-owned banks during the 2018-2021 period are in a quite healthy with an average NPL value of 3.05%, 1.48%, 2.75%, and 3.75%, respectively. Then the average IRR values are 110.2%, 305.8%, 110.6%, and 112.8%, respectively. And lastly, the average LDR values were 89.71%, 82.49%, 105.11%, and 92.30%. The GCG aspects of state-owned banks during the 2018-2021 period are 2,2,1, and 2, so that in general they are said to be good. Aspects of BUMN bank earnings during 2018-2021 are in a healthy condition with average ROA values of 1.72%, 2.78%, 1.23%, and 0.72%, respectively. And the average NIM scores are 5.12%, 8.59%, 4.54%, and 3.86%, respectively. The capital aspect during 2018-2021 is in a healthy condition with the average CAR values of 18.69%, 22.41%, 20.46%, and 18.50%, respectively. Keywords: Financial statement analysis, Bank soundness, Bank Share Link | Plain Format | Corresponding Author (Shinta Anggraeny)

14	Accounting	ABS-43
Synergy to Improve Financial Literacy and Inclusion of Indonesian Islamic Banks Dewi Kirowati, RB. Iwan Noor Suhasto, Shinta Noor Anggraeny Politeknik Negeri Madiun Abstract Based on OJK data, the literacy index ranges from 8.93% or far below the conventional bank index, which is 38.03%. Meanwhile, the Islamic financial inclusion index only reached 9.1% or below the conventional bank index of 76.19%. Low financial literacy results in the development of the stock market of the Islamic financial services industry being relatively small, which is only 9.9% of the assets of the national financial industry. Therefore, by looking at the literacy and inclusion index problem of Bank Syari^ah Indonesia, in this study the researcher aims to find out what synergy is being done in increasing financial literacy and inclusion of Bank Syari^ah Indonesia. The type of research used is qualitative research, using descriptive methods. In this research, the data collection technique used is observation and literature study and the data presented in descriptive form without being processed by data reduction analysis techniques, data presentation, and drawing conclusions. This research is expected to provide information about the synergy to increase financial literacy and inclusion at Bank Syari^ah Indonesia. Keywords: Literacy, Inclusion, Islamic Bank Share Link | Plain Format | Corresponding Author (Dewi Kirowati)

15	Accounting	ABS-48
Earnings Management in Government Linked Companies: Does Corporate Governance Matter? Siti Rochmah Ika (a), Joko Purwanto Nugroho (a), Hesti Puspitasari (a), Ari Kuncara Widagdo (b)* (a) Janabadra University Yogyakarta (b) Sebelas Maret University Surakarta Abstract While researches on earnings management in private firms are abundant, minimum studies discuss earnings management in government linked companies. The objective of this study is to examine the impact of corporate governance on earnings management. Corporate governance mechanism used in this study are board of commissioners which consist of board independence, board financial literacy, audit committee characteristics, and size of board of directors. Meanwhile, the dependent variable is earnings management which is measured by discretionary accrual estimated by using Jones modified model. Sixty-five government linked companies listed on Indonesia Stock Exchange in the period 2016 - 2019 were used as a sample. Results of multivariate regression indicate that financial expertise of board commissioners and firm size reduce the likely hood of earnings management. The finding implies that government as the ultimate shareholder in the companies should put the right person in the commissioners that have financial expertise in order to ensure the quality of financial reporting. Keywords: earnings management- corporate governance- earnings quality- audit committee- government linked companies Share Link | Plain Format | Corresponding Author (Siti Ika)

16	Accounting	ABS-54
Trends in Islamic Accounting Research Using Content Mining Techniques Fifitri Ali (a*), Faradillah Amalia Rivai (b) a. Politeknik Caltex Riau b. National Yunlin University of Science and Technology Abstract This paper explains a content mining technique by using bibliographic coupling analysis for Islamic accounting research. This study uses 320 published articles from Web of Science (WoS) database starting from January 2000 till December 2021. The data is analyzed by using Content Analysis Toolkit for Academic Research (CATAR) and UciNet. The result shows that there are four Islamic Accounting theme- (1) Corporate Social Responsibility Islamic, (2) Economic Islamic, (3) Islamic Banking and (4) Islamic Equity Market. The prominent trends in the journal in terms of papers, authors, institutions, nations, journals, subjects, and keywords will be identified in this study. Readers will be able to fully comprehend the journal thanks to this study. The study offers an unbiased assessment of the journal^s development over the course of 22 years of existence- it highlights accomplishments and explores the development and contribution of the journal to scientific research. Keywords: articles- bibliographic- content mining- islamic accounting- journals Share Link | Plain Format | Corresponding Author (Fifitri Ali)

17	Accounting	ABS-55
The Effect of Cash Turnover and Accounts Receivable Turnover on Profitability of Transportation Companies Listed on the Indonesia Stock Exchange 2015-2020 Dian Safitri and Hamdani Arifulsyah Politeknik Caltex Riau Abstract This study aims to examine the effect of cash turnover and receivables turnover on the profitability of transportation companies listed on the Indonesia Stock Exchange in 2015-2020. This research is a descriptive study with a quantitative approach. The number of companies sampled in this study were 9 companies using purposive sampling method. While the data analysis method used is descriptive statistical test, classical assumption test, multiple linear regression analysis, individual parameter significance test (T test) and coefficient of determination. Based on the results of the study, it showed that cash turnover partially had no significant effect on profitability with a significance value of 0.092. While accounts receivable turnover partially has a significant effect on profitability with a significance value of 0.026. Keywords: Keywords: Cash Turnover, Accounts Receivable Turnover and Profitability Share Link | Plain Format | Corresponding Author (Dian Safitri)

18	Accounting	ABS-59
ANALYSIS OF FACTORS AFFECTING ACCOUNTING STUDENT^S PERCEPTION ON STUDENT^S INTEREST TO BECOME A PUBLIC ACCOUNTANT Karina Syafzah, Fifitri Ali Politeknik Caltex Riau Abstract This study aims to determine the effect of social values, family demands, financial rewards, gender and work environment on students^ interest in becoming public accountants. The objects of this research are accounting students majoring in D3 Caltex Polytechnic Riau (PCR) and accounting students at Lancang Kuning University (UNILAK). The sampling technique in this study used a random sampling technique because this technique is considered more efficient so that it does not make it difficult for researchers to obtain data. The number of samples using the Slovin formula was 186 people. the allocation of the distribution of the number of samples is taken proportionally based on the number of each student majoring in accounting at the two campuses. The data collection method is a survey method by distributing questionnaires. The statistical method used to test the hypothesis is multiple linear regression analysis using the SPSS version 25 program. The results of this study indicate that the variables of social values, financial rewards, and work environment have a positive and significant influence on students^ interest in becoming public accountants. While the variables of family demands and gender have no effect. Keywords: Keywords: social values, family demands, financial rewards, gender, work environment and student interest in becoming public accountants Share Link | Plain Format | Corresponding Author (Karina Syafzah)

19	Auditing	ABS-6
The Urgency of General & Investigative Audits on Lembaga Perkreditan Desa I Nyoman Darmayasa Accounting Department Bali State Polytechnic Badung, Indonesia nyomandarmayasa[at]pnb.ac.id Abstract This study aims to review Lembaga Perkreditan Desa (LPD) management policies due to the phenomenon of declining liquidity levels even leading to bankruptcy and lawsuits hit during and after the pandemic. This study reviews the Regional Regulation of Bali Province No. 3 of 2017, Bali Governor Regulation No. 44 of 2017, and the operational management policies and procedures of LPD. The results are divided into three conservatism principles based on LPD management. The first conservatism principle is the credit distribution system by accommodating a combination of Peer-to-Peer lending and three pillars that align with the value of Tri Hita Karana as outlined in the LPD lending policies and procedures. The second conservatism principle is related to health assessment and LPD risk rating assessment by optimizing the use of digitization decision support systems. The third conservatism principle relates to additional provisions governing general audit criteria and investigative audits by independent auditors regularly every year. The results of this study can be used as a reference to review the Regional Regulation of Bali Province No. 3 of 2017 and Bali Governor Regulation No. 44 of 2017 as well as policies and procedures related to the management of the LPD. Keywords: General Audit- Investigative Audit- Lembaga Perkreditan Desa- Conservatism- Decision Support Systems Share Link | Plain Format | Corresponding Author (I Nyoman Darmayasa)

20	Auditing	ABS-27
Developing Audit Learning Application for Accounting Students Padma Adriana Sari, Zainal Abdul Haris , Sumiadji, Dimas Wahyu Wibowo State Polytechnic of Malang Jalan Soekarno Hatta 9, 65141 Malang Abstract In this research, a new web application called Audit Learning System has been developed to assist accounting students to learn about audit process. The Audit Learning System shows the steps of audit process from beginning, which is understanding the clients business until the last step of writing the Audit Report. The application also shows the working papers that auditors must fill in. The application will help students to understand step by step of the audit process and give them experience on how to fill in the working papers that auditors usually use. In developing the application, there were several steps which were identifying problems, data collection, design the product, revision, and test usage. The model was validated and tested to the users of the system, which were 74 accounting students in the 6th semester. While several limitations were noted, the limitations were expected to be overcome by developing the application with more complete and detail process so that the application can be used to audit the UMKM sectors for the students to practice. Keywords: Applications- learning system- auditing- accounting students. Share Link | Plain Format | Corresponding Author (Padma Adriana Sari)

21	Auditing	ABS-34
Audit of Less-Complex Entities: Challenges and Opportunities in Increasing Good Corporate Governance in Indonesian MSMEs Jaswadi (a*), Hari Purnomo (b), Sumiadji (b) Accounting Department, State Polytechnic of Malang, Malang, Indonesia *jaswadi[at]polinema.ac.id Abstract The existence of a new International Auditing Standard for less complex entities issued by the International Auditing and Assurance Standards Board (IAASB) provides opportunities and challenges for public accountants in the adoption process in Indonesia. The audit standard for Less Complex Entities (LCE) such as MSMEs is a form of IAASB^s response to the problem of the complexity of audit procedures for entities that are not too large, such as corporations. This study uses quantitative methods by using surveys to collect data from Public Accounting Firms (PAFs). The sample of this research is 465 PAFs throughout Indonesia which are registered with the Ministry of Finance and are still active. The results of this study indicate that overall, the implementation of the International Standards on Auditing for LCE, intellectual resources, financial resources, and organizational resources have an effect on MSME governance. This research can contribute academically as a new literature on the application of auditing standards for MSMEs. In addition, this research is also expected to contribute ideas for the auditors and management of MSME entities in understanding the impact of implementing new audit standards. Keywords: audit- public accountant- less-complex entities- corporate governance- MSMEs Share Link | Plain Format | Corresponding Author (Jaswadi Jaswadi)

22	Auditing	ABS-56
The Effect of Competence and Independence of Internal Auditors on Audit Quality (Empirical Study at The Riau Province Inspectorate) Desrita Fitri (a), Tobi Arfan (b) Politeknik Caltex Riau Abstract This study aims to examine the influence of competence (X1) and Independence (X2) internal auditors of audit quality (Y) in the Riau Provincial Inspectorate. Common problems in this study are difference between the inspection result report by the Riau Provincial Inspectorate and the inspection result report by the Badan Pemeriksaan Keuangan (BPK) Republic of Indonesia. The population and sample in this study were all internal auditors of Riau Province Inspectorate. Data are taken from questionnaires that are distributed to the population and samples. For testing the questionnaire data, researcher use statistical applications namely SPSS with classical assumption tests and hypothesis tests to draw conclusions. The results showed that competence and independence had a significant effect on audit quality. Keywords: Keywords: audit quality, competence, independence Share Link | Plain Format | Corresponding Author (Desrita Fitri)

23	Business	ABS-14
Determining Factors Influencing Purchase Intention for International Apparel Brand among Generation Y Mazwina Hanim binti Abu Bakar, Ruzanna binti Jubaidi Commerce Department, Politeknik Sultan Salahuddin Abdul Aziz Shah Selangor, Malaysia Abstract The purpose of this study is to investigate the factors influencing purchase intention for international apparel brand among Generation Y. The brand image and perceived quality were hypothesized to be related with international apparel which in turn, was deemed to be related with purchase intention. Generation Y was the focus in this study because it has appeared as an important marketing category in the international market and it has the most purchasing power. The data from 384 respondents were collected for this study through self-administered questionnaires to test the hypothesized relationships. Results showed that the brand image and perceived quality are significant predictors of international apparel brand among Generation Y. Keywords: purchase intention- apparel brand- generation Y Share Link | Plain Format | Corresponding Author (MAZWINA HANIM ABU BAKAR)

24	Business	ABS-41
Firm-Specific Factors Determine Profitability of Life Insurance Companies: Evidence From Indonesia Yudho Bintoro Sandi (a), Azas Mabrur (b*) a) Polytechnic of State Finance STAN, Indonesia (b) Polytechnic of State Finance STAN, Indonesia *azas.mabrur[at]pknstan.ac.id Abstract Life insurance as the leading sector in Indonesia encountered ups and downs in profitability from 2008-2019 even though the gross premium has increased significantly over more the past decade. This study was conducted to analyze the firm-specific factors (company size, tangibility, company age, underwriting risk, leverage, and premium growth) that determine the profitability of life insurance companies registered in the Financial Service Authority in Indonesia during 2008-2019. Using a quantitative approach, this study performs a panel data regression analysis among the 19 samples from 2008-2019. The result shows evidence that tangibility and underwriting risk is the significant firm-specific factors in the perspective of The Resource-Based Theory, which negatively determines the profitability of life insurance companies in Indonesia. Meanwhile, company size, age, leverage, and premium growth were not found to be the firm-specific factors determining profitability. Keywords: life insurance- resource based-theory- profitability- firm-specific factor Share Link | Plain Format | Corresponding Author (Azas Mabrur)

25	Business	ABS-45
CORPORATE CRIMINAL LIABILITY FOR CORRUPTION IN MALAYSIA NUR ATHIRAH SYUHADA BINTI HASNI UNIVERSITY COLLEGE OF YAYASAN PAHANG Abstract Keywords: corporate criminal liability- corruption Share Link | Plain Format | Corresponding Author (NUR ATHIRAH SYUHADA BINTI HASNI)

26	Business	ABS-62
Digitalization and IT Personnel^s Role in Business Administration Cetin BEKTA&#350- Tokat Gaziosmanpasa University Abstract The digital era we are living in has led to revolutionary transformations in all functions of businesses. These major transformations have also transformed the management system. It has become mandatory for businesses to apply digital business methods in order to be successful in competition, because with traditional methods it is no longer possible for businesses to compete in the market. Numerous factors accelerate the transition to digital human resource management in businesses. These factors are generally- rapid development in information technology, business process restructuring, the rise of network organizations, increase in management speed, increasing importance of knowledge workers and globalization. The rapid change in business life brings with it the change in business design. There is a rapid transformation in personnel selection and recruitment, training, performance measurement, wage management and industrial relations. The main purpose of this study is to explain the importance of digitalization and information technology personnel in businesses with a comparative example. At the same time, it is to demonstrate that digital human resource management is important for business management. However, another purpose is to explain what kind of advantages digital human resource management provides to the business and to the personnel. It is thought that the study will contribute to the steps taken on the path of digitalization. Data from ILO (International Labor Organization) were used in this study. In this study, case/case research design, one of the qualitative research methods, was preferred. The obtained data were analyzed using the content analysis method. In addition, the importance of IT personnel for the business is explained comparatively. Therefore, it is hoped that this study will contribute to the literature. Keywords: Business Administration, Digitalization, Role of Information Technology Personnel. Share Link | Plain Format | Corresponding Author (Cetin BEKTA&#350)

27	Business Management Education	ABS-17
Development of Implementation Design Blended Learning Model Using Case and Project Based with Social Cognitive Theory Approach to Improve Achievement and Learning Motivation Ludfi Djajanto, Indrayati, Suryadi Politeknik Negeri Malang Abstract Currently, education in Indonesia is required to innovate in the transformation of learning so that universities can compete and can produce graduates who have creativity, independence, and critical reasoning. Currently, especially in the study of Marketing Management and Strategic Management at the State Polytechnic of Malang, there are still many lecturers who do not apply learning methods using problem-based learning or project-based learning methods. On average, lecturers only provide material in the form of power points and dictation to their students so that the general ability of students in the field of skills is lacking and student learning achievement is low. This study aims to develop an implementation design of the case and project-based blended learning models with a Social Cognitive Theory approach to increase student achievement and motivation. In addition, this study also examines the effect of the case and project-based blended learning models with the Social Cognitive Theory approach to increase student achievement and motivation. The research method used is a development method for making blended learning model development designs. This research is also a classroom action research and uses purposive sampling with the sample used is 140 students who take courses in Strategic Management and Marketing Management at the Department of Accounting, State Polytechnic of Malang. The results of this study are in the form of a case-based and project-based blended learning model implementation design with a Social Cognitive Theory approach packaged in a learning management system (LMS) using the Moodle LMS program application combined with face-to-face learning to support learning. The results of this study indicate that the case and project-based blended learning model with the Social Cognitive Theory approach can have a significant and positive effect on increasing student achievement and learning motivation. Keywords: Blended Learning, Problem Based Learning, Project Based Learning, Social Cognitive Theory Share Link | Plain Format | Corresponding Author (Ludfi Djajanto)

28	Business Management Education	ABS-36
The Younger Generation Awareness of Waste from Electronic and Electrical Equipment Effect in East Java tri istining wardani, Dwi Sudjanarti, Asminah Rachmi State Polytechnic of Malang Abstract In the digital era, electronic and electrical equipment is increasingly consumed. However, it has a limited economic and technical span of life, therefore electronic and electrical equipment become one of the main contributors to the increasing number of Waste from Electronic & Electrical Equipment (WEEE) which contains hazardous and toxic waste for the environment. This study aims to empirically examine and explain the determinants which potentially influence the young generation^s awareness of WEEE. Utilizing the Social Cognitive Theory approach, this research proposed questionnaires which were distributed via google-form link to 374 young generations in East Java. Data collected were processed using descriptive and inferential analysis through the SPSS application to understand the partial and simultaneous effects between variables. The results found that Social-Media, Self-Efficacy, and Social-Norms simultaneously have a positive and significant effect on Electronic-Waste Awareness. Meanwhile, it was known that only Self-Efficacy and Social-Norms variables partially have a significant effect on Electronic-Waste Awareness, but on the other hand, Social-Media did not. Whilst, Social Norm was a variable that has the largest t-count and beta coefficients. A very interesting finding was that social media which was attached to the world of the younger generation as a technology literate generation did not even have a significant effect on their concern for WEEE, instead, social norms have a dominant influence Keywords: Social Media, Self Efficacy, Social Norms, Electronic-Waste Awareness Share Link | Plain Format | Corresponding Author (Tri Istining Wardani)

29	Business Management Education	ABS-52
DEVELOPMENT OF MARKETING MANAGEMENT LEARNING MODEL BASED ON E-PORTFOLIO Mohammad Maskan1*, Maskur2, Achmad Fauzi3 Politeknik Negeri Malang Abstract ABSTRACT The current lecture approach demands student activity, so that students can build their own knowledge in the learning process. The student center learning (SCL) approach would be more appropriate to the current situation and conditions, where in this learning approach, the lecturer acts as a facilitator, mediator and motivator for students in learning. In other words, students can learn from various learning sources, such as: textbooks, textbooks, business people, business experts, the internet, mass media (newspapers, magazines, research journals, tabloids), electronic media (television, radio, films). ) or the business environment that surrounds the student^s residence. In addition, the assessment of students is also more comprehensive and includes three aspects, namely cognitive, affective and psychomotor. One such learning model is to use the E-Portfolio approach. This is in accordance with the objectives of marketing learning at the Department of Commerce Administration, State Polytechnic of Malang, which was given in semester 1, which emphasized the achievement of the three learning domains, namely: cognitive, affective and psychomotor. The implementation of marketing learning based on E-Portfolio will raise the enthusiasm of lecturers in teaching, because the content and presentation of learning materials involve students actively and go directly to the field. As for students, it will generate attitudes and marketing motivation and be able to understand the focus of the material discussed, because the lecture material is easier to digest because it is based on direct observation and experience in the field. This study aims to develop a marketing management learning model based on E-Portfolio in the Department of Commerce Administration, State Polytechnic of Malang and refers to the Dick and Carey learning development method which consists of 9 steps. This research will be conducted in 2 stages. The research in this phase I will make a marketing learn Keywords: Management, Marketing, E-Portfolio, E-Learning Share Link | Plain Format | Corresponding Author (Mohammad Maskan Maskan)

30	E-business	ABS-8
Financial Information System Modeling Based on Business Process Management to Improve the Quality of the Company Business Processes Bagas Brian Pratama, Kurnia Ekasari, Andi Kusuma Indrawan State Polytechnic of Malang *bagas.brian.bb[at]gmail.com Abstract This study aims to design a financial information system model in a training service company. The design of the model is done using the Business process management framework. The research uses a qualitative method with the Miles and Huberman model approach. The first research stage is data collection from documentation and interviews. Next is the stage of analyzing business process problems. The third stage is the design of the financial information system model, and the last is concluding. The results showed that modeling financial information systems in the company^s financial administration business processes help provide optimal control over the company^s business processes. This modeling can be applied to provide assessment and evaluation to maximize the level of effectiveness and efficiency of the company. Keywords: Financial Information System- Business Process Modeling- Business Process Management. Share Link | Plain Format | Corresponding Author (Bagas Brian Pratama)

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