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31	E-business	ABS-29
^Application Development Methods: Disruption Solutions for Information System Processing in Start-up Companies (Case study at the Department of Administration, Accounting & Finance - PT Sehat Selalu Banyak Rejeki)^ Ekasari, Kurnia(1), Sari, Fanda Layla(2) dan Haris, Zainal Abdul(3) State Polytechnic of Malang Abstract There are characteristic in general start-up companies such as of a high level of risk that exists as a result of system fluctuations and the lack of control involved, especially for conventional-based companies. So based on this situation, the company is trying to change the system that is currently conventional into a system based on information technology to improve the efficiency and effectiveness of the work procedures that have been running. In achieving this goal, many companies are trying to cooperate with several stakeholders in developing the most appropriate application in solving the existing problems. So to help companies in developing an application, a method is needed that supports it. The formulation of the problem in the study explains how the steps that can be taken by start-up companies in developing an information system. The purpose of this study is to describe optional methods in solving problems related to application development. The method used in this research is a qualitative descriptive study on an object of research PT Sehat Selalu Banyak Rejeki. The results of this study explain that there are three stages in developing an application which include: 1) background analysis using root cause analyzes, 2) developing problem solving by developing applications using agile methods, and 3) efforts to evaluate the results of the application development in existing through a feasibility study with descriptive qualitative method Keywords: Information systems, application development methods, start-up companies Share Link | Plain Format | Corresponding Author (Fanda Layla Sari)

32	E-business	ABS-33
Implementation of the Perpetual Moving Average Method to Create Inventory Cards Integrated with the Sales system Ahsanul Haq, Muhammad Bahit, Priyougie, Muhammad Alvindra Rehandani Politeknik Negeri Banjarmasin Abstract The inventory card is a useful card and contains a summary report that explains how the movement of an item is or becomes a remaining balance report. Of course, the report on the card is very important because it includes the sale of goods containing initial capital, receipt of new stock from the production department, issuance of stock, as well as the final quantity owned by an item in the warehouse. This study aims to create an inventory application using the Perpetual Moving Average method that is integrated with the sales system. The results of this study found that the use of the Perpetual Moving Average method can be applied with an integrated sales system so as to facilitate sales in conducting sales transactions. Keywords: Inventory Card, Perpetual Moving Share Link | Plain Format | Corresponding Author (Muhammad Bahit)

33	E-commerce	ABS-22
PRELIMINARY INEQUALITY OF CUSTOMER LOYALTY IN SEVERAL TYPES OF SELLERS IN MARKETPLACE Fahma Putri Nalaratih Dewi (1*), Kurnia Ekasari (2), Annisa Fitriana (3) 1)State Polytechnic of Malang email: fahmadewi23[at]gmail.com 2) State Polytechnic of Malang email: kurnia.ekasari[at]polinema.ac.id- kurnia.es[at]gmail.com 3) State Polytechnic of Malang email: anisnis08[at]gmail.com Abstract This article analyses the level of inequality loyalty customers on the Shopee marketplace. Researched object is types grouped sellers in 3 criteria they are Mall Seller, Star Seller, and Regular Seller. Method research consist of observation, understanding and analyses. The research results show that Mall Seller criteria have a high loyalty customer while seller with Star Seller criteria do not have high loyalty customer and as well as for the Regular Seller. Indeed, there is an imbalance of loyal customers but seen from the analysis of the data who buys at each store is a new customer. Although Star Seller and Regular Seller have a lower quality of goods than Mall Seller in fact the number of buyers in their store is more than the customer Mall Seller. For the next research is recommended to analyses whether there is a significant income gap from the influence of customer purchase consistency. Keywords: Marketplace, mall seller, star seller, regular seller, loyalty Share Link | Plain Format | Corresponding Author (Fahma Putri Nalaratih Dewi Dewi)

34	Economics	ABS-1
The Effectiveness of the Cooperative Law No. 25 of 1992 After the Cancellation of Law No. 17 of 2012 by the Constitutional Court in Indonesia Widaningsih Polytechnic of Malang Jl. Soekarno Hatta No. 9, Jatimulyo, Kec. Lowokwaru, Malang City, East Java 65141 widaningsihmh[at]gmail.com Abstract The Indonesian economy is structured as a joint effort based on the principle of kinship, the prosperity of the community is prioritized not the prosperity of individuals and the appropriate establishment of a company is a cooperative. Law No. 25 of 1992 concerning Cooperatives, valid for 20 years - October 30, 2012, the government promulgated Law No. 17 of 2012 concerning Cooperatives. The government hopes that this law will consistently and consistently make it more trustworthy, strong, healthy, independent, tough and beneficial for members, society in general. May 28, 2013 The Constitutional Court canceled Law No. 17 of 2012, the Constitutional Court considered that it was contrary to the 1945 Constitution, because it did not have permanent legal force, to fill the legal vacuum. Law No. 25 of 1992 was valid again until the formation of the Cooperative Law. The formulation of the problem is how effective is the Cooperative Law No. 25 of 1992 after the cancellation of Law No. 17 of 2012 by the Constitutional Court. Normative research examines written law and various aspects, using a descriptive type. Articles of association, changes must be reported, decided, the issuance of the deed adjusts to Law No. 25 of 1992. Keywords: Effectiveness- Law No. 25 of 1992- Law No. 17 of 2012- Constitutional Court Share Link | Plain Format | Corresponding Author (Widaningsih Condrowardani)

35	Economics	ABS-16
Do vocational graduates have the resilience to face a pandemic? Evidence during indonesia covid-19 pandemic Anas Tania Januari, Muhammad Salahudin Al Ayyubi, Muhammad Kholisul Imam STAI Mahad Aly Al Hikam Universitas Brawijaya Politeknik Negeri Malang Abstract During the pandemic, the imposition of restrictions on community activities gave a shock to business activity and the labor market. A pandemic has made business people adapt to better master digital technology at work. They are required to be ready to work from home. On the other hand, workers with vocational graduates have better resilience due to better capacity in technological adoption. Thus, the main focus of this study is to understand the effect of implementing work from home on workers^ income, especially vocational graduates. The change in work patterns during the pandemic is thought to cause productivity changes that impact income. Based on these facts, this study aims to analyze the impact of implementing work-from-home policies on workers^ income, especially vocational graduates, during the pandemic. The estimation method applied in this research is multinominal logit. The data is sourced from the 2020 Indonesian National Labor Force Survey (SAKERNAS). SAKERNAS is cross-sectional data on several indicators such as limited demographics, education, and the economy. The results show that workers with vocational graduates in companies that implement work-from-home policies tend to experience a decreased income. Specifically, the application of digitalization has not been able to help workers maintain their household income levels. This study also found several socio-demographic characteristics that influenced the increase in worker resilience during the pandemic: youth status, training experience, living in urban areas, and marital status. In addition, this study also explores sectoral-based income changes. The results show that the construction, trade, transportation sectors are the sectors most affected by the pandemic. The decline in income due to the work-from-home policy is closely related to the business sector. The impact of implementing work from home between business fields is relatively different. Keywords: Income, sakernas, multinominal logit, work-from-home Share Link | Plain Format | Corresponding Author (Anas Tania Januari)

36	Economics	ABS-38
Fiscal Decentralization: Revenue Sharing Fund of Income Tax And Local Government Performance In Tax Collection Muhammad Heru Akhmadi (a)- Imam Sumardjoko (b) (a) Polytechnic State Finance of STAN (b) Central and Regional Financial Analyst, Ministry of Finance Abstract The implementation of fiscal decentralization in Indonesia is realized by the transfer of funds from the central government to local governments. One type of transfer fund that provided is Revenue Sharing Fund of Income Tax (RSFIT) which is calculated at 20% of Income Tax receipts and its distributed based on the composition of the resident population in province or local government. To increase tax revenue, especially income tax, this study aims to review a formulations alternative for calculating RSFIT using local government performance in tax collection. This study uses quantitative methods with causality test analysis using data on realization of income tax and RSFIT originating from all provinces in Indonesia. The result shows that local government performance in tax collection has a significant influence on the amount of RSFIT allocation with a p-value of 0.000. The difference between tax collection and tax payment can define as local government performance in tax revenue. This variable can propose as part of the formulation for calculating the RSFIT. The results of the causality test give a regression coefficient of -1.16. This shows that the higher of the difference between tax collection and payment will give an impact on reducing the allocation of RSFIT. On the other hand, the lower the difference between tax collection and payment cause the higher the allocation of RSFIT. This study can prove that the performance of local governments in tax collection will affect towards the allocation of RSFIT that provided by the central government. Keywords: Tax, Fiscal Policy, Local Government Share Link | Plain Format | Corresponding Author (Muhammad Heru Akhmadi)

37	Economics	ABS-40
IMPACT OF BILATERAL RELATIONS AND INDONESIA GOVERNMENT POLICIES THROUGH IMPORT REGULATION ON IMPLEMENTATION ASEAN CHINA FREE TRADE AREA (ACFTA) WITH HARMONIZED SYSTEM CODES NUMBER AS MODERATION VARIABLE (Empirical Study at the Ministry of Trade and Directorate General of Customs and Excise period 2017 - 2021) Sobani Teng, Ali Sandy Mulya Budi Luhur University Abstract Objective: To analyze the factors that a trade creation from ASEAN-China which tends to be higher than intra-trade growth between ASEAN countries. The factors used in this research are bilateral relations, Indonesia government policies, implementation of ACFTA and HS Code. Design/Methodology: The method used in this research is a quantitative research method. The data of this study consisted of primary data, which was obtained using a questionnaire, which was conducted by giving a set of questions. The analytical method used in this research is the Microsoft Excel program and the Statistical Product and Service Solution (SPSS) program. Findings: The results of the study (Pebriana & Hutapea., 2016) show that the Effect of Bilateral Relations on the Implementation of the ACFTA. Thus the proposed hypothesis is as follows: H1, H2, H3 and H4.Implication: the HS Codes can strengthen the influence of the Indonesian Government^s Policy Through Import Regulations on the implementation of the ACFTA. This is because the determination of the HS Codes by the Indonesian government through the Ministry of Finance through the Directorate General of Customs and Excise can significantly affect the number of FORM E or (ACFTA) received by Customs and Excise so that it can make a data base for the future.Limitations: The research was only carried out in terms of using the HS Code as a moderating variable. The observation period in this study was only 5 years (according to the validity period of the Customs Tariff Book Agreement) and the limited references in supporting the theories used in this study were not very relevant.Suggestion: HS Code Number with its application in making ACFTA / FORM E can make it easier to avoid a decrease in the credibility of the Government of Indonesia. Keywords: Keywords: Bilateral Relations, Import Regulations, ACFTA, Harmonized System Codes Number Share Link | Plain Format | Corresponding Author (Ali Sandy Mulya)

38	Economics	ABS-53
GOVERNMENT DEBT MANAGEMENT RISK MITIGATION STRATEGY IN MAINTAINING FISCAL SUSTAINABILITY IN THE ERA OF NATIONAL ECONOMIC RECOVERY Sri Murwani (a*) Eri Hariyanto (b) a. Politeknik Keuangan Negara STAN, Jalan Bintaro Utama Sektor V, Tangerang Selatan, 15222 Indonesia *srimurwani[at]pknstan.ac.id b. Pusdiklat Keuangan Umum, Pancoran, Jakarta Selatan, Indonesia Abstract The Covid-19 pandemic has caused drastic changes in the economic life of almost all nations in the world. Indonesia responded to the pandemic with various policies, including adjustments in fiscal policy. The sharp increase in the APBN deficit as a result of the economic slowdown and the Government^s efforts to overcome the pandemic has created various risks in debt management. Through this research, the authors examine the financing risk portfolio during the economic recovery period, efforts to mitigate the Government^s debt risk during the economic recovery period and formulate alternative strategies related to financing risk management during the national economic recovery period. The study used descriptive qualitative analysis. The results of the study show that the increase in financing needs during the Covid-19 pandemic for the 2020-2021 period has led to the emergence of several debt risks. These risks include: interest rate risk, exchange rate risk, lack of financing risk, and refinancing risk. Issuing domestic debt, especially the issuance of SBN, can be one of the efforts to mitigate debt interest rates and the fluctuating Rupiah exchange rate. To mitigate the risk of financing shortages, the Government is still continuing the burden sharing program with Bank Indonesia. Mitigation of refinancing risk can be carried out with a policy of regulating the maturity structure of Government debt so that it does not accumulate in certain years. To reduce financing pressure in the future, three strategies are offered, namely fiscal reform to improve the quality of the APBN so that it can become a driver of economic growth, development of non-debt financing sources, for example: PPP, SWF and SMV, and deepening of the domestic financial market. Keywords: Government Debt, Fiscal Sustainability, National Economic Recovery Share Link | Plain Format | Corresponding Author (Sri Murwani)

39	Entrepreneurship	ABS-18
Factors Influencing Entrepreneurial Intention in Polytechnic Students a) Siti Aishah Binti Ab Jalil- b) Noaryanti Binti Mohd Noor Jabatan Perdagangan Politeknik Sultan Salahuddin Abdul Aziz Shah (PSA) 40150 Shah Alam, Selangor, Malaysia Abstract The objective of this research is to determine the main factors influencing the entrepreneurial intention of Polytechnic students. To obtain information a questionnaire was validated and administered to a sample of 354 polytechnic students in four different departments in Polytechnic Sultan Salahuddin Abdul Aziz Shah (PSA). The data were analyzed using correlation analysis, descriptive analysis, sorting method of relevance criteria and confirmatory factor analysis, using Statistical Package for the Social Sciences (SPSS). The result was found that entrepreneurship education and financial support encourage the entrepreneurial intention of youngsters to venture into entrepreneurship. Entrepreneurship encouragement should focus on the entrepreneurship education and financial support to shape the entrepreneurial attitude, which, indirectly, may further influence the entrepreneurial intention. Keywords: Entrepreneurial Intention, Entrepreneurship Attitude, Entrepreneurship education, Financial support. Share Link | Plain Format | Corresponding Author (SITI AISHAH AB JALIL)

40	Entrepreneurship	ABS-44
The Role of Entrepreneurship Orientation in mediating Learning Orientation to Improve the Competitive Advantage of Small and Medium Enterprises (SMEs) Achmad Zaini (a) , Diana Eka Poernamawati (b) State Polytachnic of Malang Abstract Abstract - This study aims to analyze the role of SME entrepreneurship orientation in mediating learning orientation to improve competitive advantage. The research was conducted in Malang Raya, East Java, Indonesia, on SMEs who are incorporated as followers of the Facebook account Aneka Usaha dan Bisnis Malang Raya (AUBMR) until May 2022, with a sample of 100 SMEs. Research analysis using Partial Least Squares (PLS) method. This study found that entrepreneurship orientation had a significant positive effect on competitive advantage. The next result shows that learning orientation has a significant positive effect both on entrepreneurship orientation orientation and competitive advantage. Other results show that indirectly learning orientation have a significant positive effect on competitive advantage through the mediator of entrepreneurial orientation variable. This result show that role of entrepreneurship orientation is very important to influent competitive advantage directly or as mediator variable Keywords: learning orientation, entrepreneurial orientation, competitive advantage, UKM, Malang Raya Share Link | Plain Format | Corresponding Author (Achmad Zaini)

41	Entrepreneurship	ABS-58
Improve student^s entrepreneurship Skill-Set through the 6-Step TEFA Learning model (Case Study in the Bakery Industry) Anik Kusmintarti, Moh. Abdullah Anshori, Nur Indah Riwajanti, Mohammad Rizal State Polytechnic of Malang Abstract The purpose of this research was to determine the increase in student^s entrepreneurship skills after following the 6-step TEFA learning model. A total of 46 students followed the learning model. The data analyzed using descriptive statistical. The results of the study stated that the entrepreneurship skill-set of students increased after following the 6-step learning model, namely receiving orders, analyzing orders, readiness to work on orders, working on orders, quality testing, and submitting orders. Improvement in a number of student^s entrepreneurial characters, namely internal locus of control, need for achievement, take a risks, creativity, social networking, tolerance for ambiguity, critical thinking, and leadership. In addition, students are able to create a plan and market products. Keywords: entrepreneurship Skill-set, Teaching Factory, Learning Model Share Link | Plain Format | Corresponding Author (Anik Kusmintarti)

42	Finance	ABS-2
Comparative The Accuracy Level Analysis of Altman Z-Score, Zmijewski, and Tafller in Indonesian Airline Industry Birra Lailatul Nafiisa*, Nurafni Eltivia, Sigit Budisantoso Department of Accounting, State Polytechnic of Malang, Jl. Soekarno Hatta No.9, Malang 65141, Indonesia *birranafiisa[at]gmail.com, nurafni.eltivia[at]polinema.ac.id, budisantososigit930[at]gmail.com Abstract This study was conducted to find out the most accurate bankruptcy prediction model for Indonesian airline industry 2017-2020 in the IDX. The research object is Indonesian Airline Industry. This is comparative research. The data used is secondary data from financial statements audited. The data collection method is documentation. Saturation sampling is used to select the data. The data analysis technique used is Multiple Discriminant Analysis. Results of this study Zmijewski is the most significant model with an accuracy rate of 100%. Keywords: accuracy rate, bankruptcy prediction model, financial statement Share Link | Plain Format | Corresponding Author (Birra Lailatul Nafiisa)

43	Finance	ABS-7
Analysis the Influence of Price Perception BI Fast Feature on Price Acceptance Through Customer Satisfaction Bank X Restu Marietha Laras (a*), Tetty Rimenda (b) a) Graduate Finance and Banking Study Programe Politeknik Negeri Jakarta Depok, Indonesia restumariethalaras[at]gmail.com b) Finance and Banking Study Programe Politeknik Negeri Jakarta Depok, Indonesia tetty.rimenda[at]akuntansi.pnj.ac.id Abstract Real Time Online Transfer (RTO) is one of the services to send money quickly. Bank X offers this service with an administration fee of IDR 6,500 per transaction. However, since Bank Indonesia launched BI Fast as a transfer service program with an administrative fee of only Rp. 2,500 per transaction, Bank X has participated in providing the BI Fast feature in its mobile banking application. The positive impact can be seen from the increase in the number of daily BI-Fast transactions at Bank X, reaching 40 million transactions with a transaction value of more than Rp. 61 trillion. The cause is thought to come from customer satisfaction with the price offered. The data of this study were analyzed by structural equation modeling through AMOS. Primary data was obtained by distributing questionnaires to 288 respondents. The results show that BI Fast can convince customer that the transfer fee of Rp. 2,500 is very beneficial and fair in accordance with the expectations and features received. These factors that encourage price confidence and price fairness on BI Fast can affect customer satisfaction. Meanwhile, price reliability does not have a significant effect on customer satisfaction, because it should be given and is no longer a determinant of satisfaction. In addition, customer satisfaction has a significant effect on price acceptance. Customers who feel that choosing BI Fast as a transfer service is the right thing, then customers will not mind paying a fee to use the service. Keywords: Customer satisfaction, interbank transfer, price acceptance, price confidence, price fairness, price reliability , and price perceptions Share Link | Plain Format | Corresponding Author (Restu Marietha Laras)

44	Finance	ABS-12
Islamic Finance Web-Based Mobile Learning Application Development Nur Indah Riwajanti, Kartika DS Susilowati, Anik Kusmintarti State Polytechnics of Malang Abstract This research seeks to build a web-based Mobile Learning application for Islamic Finance courses that will aid students in comprehending Islamic contract ideas and implementing their calculations. The Islamic Finance M-Learning Application has been developed using the ADDIE model (Analysis, Design, Development, Implementation and Evaluation). The focus of this study is on the initial three phases of ADDIE^s five stages. The Islamic Finance Application was constructed effectively by including the contents of the Legal Basis, the Bank Indonesia-sourced Dictionary of Terms, Profit Sharing Contracts (Mudharabah and Musyarakah), and Sale and Purchase Agreements (Murabahah, Salam, and Istisna^). In compliance with Islamic banking standards, the program also has a simulation computation capability. Keywords: Mobile Learning, Islamic Finance, ADDIE Model, website Share Link | Plain Format | Corresponding Author (Nur Indah Riwajanti)

45	Finance	ABS-23
CSR Disclosure, Earning Management, Good Corporate Governance, and Financial Performance: a Moderation and Mediation Analysis N. Puspitasari (a), A.M. Aslamiyah (b) Faculty of Economic and Business, University of Jember Jl. Kalimantan Tegalboto No.37, Jember 68121, Indonesia Abstract Purpose - This study aimed to investigate the direct effect of Islamic corporate social responsibility disclosure (ICSRD) on financial performance (FP), as well as through mediating role of real earning management (REM) and also the moderating role of Good Corporate Governance (GCG). Design/methodology/approach - Secondary data was collected from thirty-six companies listed in Jakarta Islamic Index for the years 2014-2021 and were analyzed by structural equation modeling (SEM) carried out by using the software Analysis of Moment Structure (AMOS). Findings - Direct interaction test shows that there is a positive significant effect between real earnings management (REM), independent commissioners (KIND), and institutional ownership (KINS), on financial performance (FP). meanwhile, the direct relationship between ICSRD and FP tends to be insignificant. Meanwhile, moderation test showed that KIND variable was able to moderate the relationship between ICSRD and FP, while the KINS did not. The results of the mediation test using the causal step method provide empirical evidence that the REM variable tends to be unable to mediate the ICSRD relationship variable to FP. Practical implications - The study contributes new evidence about how ICSRD, REM, and GCG practices affect the financial performance for both academics and Indonesian investors. Suggestion for Future Research - Further research needs to extend the research period in order to provide empirical evidence regarding the most optimal time for companies to obtain benefits from social responsibility disclosure. In addition, future research can investigate several companies from different countries to measure the importance of the country^s regulatory and cultural factors in determining the relationship between each variable in this study. Keywords: Islamic Corporate Social Responsibility, Good Corporate Governance, Real Earning Management, Financial Performance Share Link | Plain Format | Corresponding Author (Ayu Miladiyana Aslamiyah)

46	Finance	ABS-31
Millennial Investors Perceptions in Intentions to Choose Bluechip Banking Shares (LQ45) Fadil Muhamad (a*), Tetty Rimenda (b) a) Graduate Finance and Banking Study Programe, Politeknik Negeri Jakarta Depok, Indonesia fadil.muhamad.id[at]gmail.com b) Finance and Banking Study Programe Politeknik Negeri Jakarta Depok, Indonesia tetty.rimenda[at]akuntansi.pnj.ac.id Abstract Volume of bluechip stocks (LQ45) in the capital market which is only around 20% or it can be said to be lower than other stocks. The presence of this bluechip stock is a solution for investors in investing in the long term to prepare for the possibilities that could happen. Millennial investors are the majority in the capital market today with the number of registered members reaching 7,489,337 people to date. Therefore, the phenomenon of millennial investors is important to study in order to find out the cause of the increase in trading volume of bluechip (LQ45) in the capital market. This study uses data analysis methods Partial Least Squares-Structural Equation Modeling analysis techniques (SEM-PLS) with the help of the SmartPLS application version 3. This study uses primary data to 120 respondents with the criteria of having had investment learning and stock trading before. This type of research is descriptive using quantitative methods using a Likert scale. The results showed that the perception of risk, return, and company value significantly influence the intention of millennial investors in choosing bluechip stocks (LQ45). With the perception of risk is the thing that has the greatest influence (dominant) compared to return and company value with the highest coefficient value. Keywords: Risk persepsion, Return persepsion, Company value, Intention, and Bluechip Bank Shares (LQ45) Share Link | Plain Format | Corresponding Author (Fadil Muhamad)

47	Finance	ABS-39
The Effect of Financial Performance and Company Size towards Corporate Social Responsibility (CSR) Disclosure (1) Zefanya Perwita Adyasari, (2) Ludfi Djajanto, (3) Rita Darmayanti State Polytechnic of Malang Jl. Soekarno Hatta No. 9, Malang 65141, Indonesia Abstract The goals of this study were to examine the effect of company size and financial performance, which included profitability (ROA), leverage (DER), and liquidity (CR), on Corporate Social Responsibility (CSR) disclosure. The objects of this research were 47 mining companies listed on the Indonesia Stock Exchange (IDX). The sample used was of 10 sub-sector of coal mining companies chosen by a purposive sampling technique. The hypothesis analysis applied to this study was Multiple Linear Regression using SPSS 26 application. The results showed profitability (ROA) has a negative significant effect on Corporate Social Responsibility (CSR) disclosure. Meanwhile, the leverage (DER) and liquidity (CR) had a negative effect on Corporate Social Responsibility (CSR) disclosure. The company size has a positive significant effect on the Corporate Social Responsibility (CSR) disclosure. Simultaneously, profitability (ROA), leverage (DER), liquidity (CR), and company size had significant effect on Corporate Social Responsibility (CSR) disclosure. Keywords: Profitability (ROA), Leverage (DER), Liquidity (CR), Company Size, Corporate Social Responsibility (CSR) Disclosure Share Link | Plain Format | Corresponding Author (Zefanya Perwita Adyasari)

48	Finance	ABS-46
EFFICIENCY LEVEL ANALYSIS OF SUKUK NEGARA RITEL AS STATE BUDGET FINANCING INSTRUMENT Eri Hariyanto (a) Sri Murwani(b) a. Pusdiklat Keuangan Umum, Pancoran Jakarta Selatan b. Politeknik Keuangan Negara STAN, jalan Bintaro Utama Sektor V Tangerang Selatan Abstract The role of State Sukuk as an alternative to APBN financing from time to time has shown a significant increase. According to the data from Directorate General of Financing and Risk Management (DJPPR) of the Ministry of Finance, the number of state sukuk issuances has always increased constantly since it issued the first time until now. This study aims to measure the efficiency level of the issuance of Retail State Sukuk (SR) as a State Budget financing instrument and to provide alternative strategies for the government in order to achieve the efficiency of the Retail State Sukuk instrument. The method that is used in conducting efficiency level analysis in this study is Data Envelope Analysis (DEA). The DEA methodology is a non-parametric method that uses a linear programming model to calculate the ratio of output and input ratios for all units that being compared. Another analysis that is used is SWOT, with internal analysis (IFAS) and external analysis (EFAS). Based on the DEA analysis, it can be seen that all types of retail sukuk are quite efficient, because even in the series whose value has not reached the efficient value, the score obtained is still close to 100%. It is proven that the lowest value is in SR002 which only needs 3% more to reach its efficient value. Based on the SWOT analysis, it is concluded that the aggressive strategy that will be taken to ensure efficient SR issuance is to continue to develop the market for SR issuance by taking into account the factors that can support SR issuance more efficiently. Keywords: Sukuk Negara Ritel, Efficiency, SWOT, DEA Share Link | Plain Format | Corresponding Author (Sri Murwani)

49	Finance	ABS-50
^STATUS OF FINANCIAL MANAGEMENT SYSTEMS OF MICRO BUSINESSES IN TAGUDIN, ILOCOS SUR^ Dominador A. Ayson Jr., Rosemarie J. Pascua Felix M. Del Rosario Ilocos Sur Polytechnic State College Abstract This study, ^Status of Financial Management Systems of Micro Businesses^ investigated the status of micro businesses as well as assessed the outputs and impacts of micro enterprises in the province of Ilocos Sur. Profiles of micro businesses were assessed particularly on the manager-related, personnel/worker-related and business-related factors. The management status along Financial Management were investigated and explored. The study also looked into the degree of seriousness of the problems encountered by the micro businesses in Ilocos Sur. One hundred eighty two (182) micro enterprises registered and assisted by the Department ad Trade and Industry- Province of Ilocos Sur were the subject of this study. One hundred eighty two (182) business owners/managers, one hundred seventy-eight (178) personnel/workers and one hundred (100) clients from the different cities and municipalities of Ilocos Sur are the respondent of the study. The descriptive correlational method of research was employed. The data gathering instruments used in the study were structured questionnaires constructed by the researcher. The quantitative data gathered in this study were treated statistically with the used of frequency count, percentage, mean, simple correlation and multiple regression. In general, the status of Financial Management system is perceived by the managers/owners and personnel/workers at ^Moderate^ as backed up by overall mean rating of 3.40. This implies that micro enterprises in Ilocos Sur find some problems in implementing its financial management activities. The study revealed that there was a significant relationship between the status of management Systems of the micro enterprises in Ilocos Sur and the profile of micro enterprises in Ilocos Sur along manager/owner-related factors, personnel/worker-related factors and business-related factors. Keywords: micro business, financial management systems Share Link | Plain Format | Corresponding Author (ROSEMARIE PASCUA)

50	Finance	ABS-51
ENHANCING ENTREPRENEURIAL CAPABILITIES OF MICRO BUSINESSES IN ILOCOS SUR Dominador A. Asyon Jr., Felix M. Del Rosario, Ederlina M. Sumail, Gloria D. Tuzon, Francisco D. Lopez Ilocos Sur Polytechnic State College Abstract Ilocos Sur Polytechnic State College is mandated to perform four-fold functions: Instruction- Research - Extension - Production, all interrelated and with each function as support to the others. The college while promoting graduates conducts research and extension activities in support to the partner enterprises. Micro businesses are the clients of this undertaking. The development of micro businesses in the province through enterprise development training, thereby promoting inclusive growth in the community is its primary objective. To enhance Bookkeeping Capabilities, Awareness to Legal Compliance, and TRAIN (Tax Reform for Acceleration and Inclusion) and familiarization with the relevant enterprise strategies are the secondary objectives. The improved operations of the micro businesses is the ultimate output thus enabling the micro business owners to become efficient partners of the local government in enhancing the economy towards inclusive growth. The program resulted into One hundred twenty three capacitated micro business owners equipped with bookkeeping skills and gained enterprise planning and development concepts that will allow them to evaluate the outcome of the business operations for a given time. Keywords: micro businesses, management practices, capability enhancement, development training Share Link | Plain Format | Corresponding Author (ROSEMARIE PASCUA)

51	Management	ABS-4
APPLICATION OF PENSION FUND AND JUBILIUM (CASE STUDY OF PG REJO AGUNG NEW MADIUN) RB. Iwan Noor Suhasto, Shinta Noor Anggraeny, Dewi Kirowati Politeknik Negeri Madiun Abstract PG Rejo Agung Baru Madiun is a sugar factory managed by PT PG Rajawali I, a subsidiary of state-owned agribusiness PT Rajawali Nusantara Indonesia (RNI). PG Rejo Agung Baru has several sections, one of which is HR and General Affairs. The HR and General Affairs department handles matters relating to employees which include employee salaries, employee pension funds, jubilees, promotions, employee recruitment and so on. Companies need information relating to employees quickly and accurately to make a decision. Decision making is something that is very vital in the company. This study aims to design and build a web-based application for calculating pension and jubilee funds. This application for calculating pension and jubilee funds was created to solve the problems faced by the HR and General Department, namely the manual processing of employee data. The pension and jubilee fund application can increase the efficiency of the pension and jubilee calculation because the admin does not need to do the calculations manually, besides that this application can also help reduce the risk of human error in the process of calculating age, salary, severance pay, pension benefits, taxes and jubilee. The report generated from this application has a consistent format so as to support the process of managing pension funds and jubilee consistently. Keywords: Application, Pension Fund, Jubilee Share Link | Plain Format | Corresponding Author (RB. Iwan Noor Suhasto)

52	Management	ABS-11
Tripod Strategy and Competitive Advantage: Document and Information Management Service Companies in Indonesia Farika Nikmah (a), Evi Suwarni (b), Rizka Rahmawati(c*) Business Administration Department, Politeknik Negeri Malang, Jl Soekarno-Hatta No 9, Malang, Indonesia Abstract Businesses that want to survive and be sustainable must have a competitive advantage. In this study, to measure competitive advantage with a tripod strategy. The tripod strategy is installed with three dimensions consisting of a resource based view, an industry based view and an institutional based view. The research involves document and information management service companies which have recently been booming in Indonesia, along with the increasing awareness of business owners about the importance of document storage for the smooth running of future business. The methodology used is quantitative, by distributing questionnaires to business owners. The results show that the use of tripod dimensions is heterogeneous and diverse. These characteristics suggest that although the strategic tripod is widely adopted as a basis for measuring competitive advantage, it still requires development of validation procedures so as to provide real and accurate results. These findings indicate a new study opportunity to investigate competitive advantage with the tripod strategy, by expanding the range of respondents, adding new sub-dimensions and phenomena that support future research. Keywords: competitive advantage- tripod strategy- document and information management service companies Share Link | Plain Format | Corresponding Author (Farika Nikmah Nikmah)

53	Management	ABS-13
Meaningful Work, Engangement and Innovative Behavior Halid Hasan (a), Ellyn Eka Wahyu (b), Farika Nikmah (c*), Fahmi Muhammad Az-zuhri Business Administration Department, Politeknik Negeri Malang, Jl Soekarno-Hatta No 9, Malang, Indonesia. Abstract Employee management has changed along with the disruption and changes in the social order towards electronic or digitalization. Currently, many employees belong to generations Y and Z, where employees with this generation have unique and different characteristics from the previous generation which ultimately has a significant impact on several human resource management phenomena, such as meaningful work, engagement and innovative behavior. This study applies the Stimulus-Organism-responses theory, where the stimulus comes from meaningful work, which is the next phase of the stimulus felt by employees for the work they are doing. The research sample was archivists of private universities in East Java, as many as 94 people. This choice is based on the consideration that this profession is facing an explosion of disruption due to the presence of technology that has an impact on their careers. The research objectives are to examine the effect of meaningful work on innovative behavior- the effect of employee engagement on innovative behavior, and the effect of meaningful work and employee engagement together on innovative behavior. The research was conducted quantitatively, using regression analysis with Minitab 18. This study shows that meaningful work and engagement both partially and simultaneously are able to provide support for innovative behavior. Employees who interpret their work well will have a stronger engagement, and ultimately create innovative behavior for their work environment. Keywords: employee management- meaningful work- engagement- innovative behavior Share Link | Plain Format | Corresponding Author (Halid Hasan Hasan)

54	Management	ABS-19
The Influence of Digitization on Service Acceleration and Competitive Advantage Joni Dwi Pribadi(a*), Arni Utaminingsih (b), Kartika Indah Permanasari (c) a) Business Administration Department, Politeknik Negeri Malang, Jl. Soekarno-Hatta No 9, Malang, Indonesia Abstract An archive is a record of activities and/or information created or stored by a company in various forms of media according to the development of times and their usefulness for activities. Attention to organizational records is usually overlooked, and, more often than not, does not receive the protection it deserves. Because of the possibility of impending crises and risks, the author reckons that it is important to disseminate the importance of digitization and the protection of archives. In this study, the author intends to observe efforts of archive protection through the digitization method in increasing competitive advantage. The method employed in this study is the quantitative method, with Mitra Arjuna Association of Farmers Group (hereinafter Gapoktan) The results of this study indicate that digitization significantly and positively influences service acceleration and competitive advantage. Service acceleration has a significant influence on competitive advantage. There is an indirect influence of digitization on competitive advantage through service acceleration. Further research is expected to highlight the application of archival digitization with regard to the satisfaction of Gapoktan Mitra Arjuna members, i.e., whether or not their expectations and needs have been met. Keywords: ditization- service acceleration- competitive advantage Share Link | Plain Format | Corresponding Author (Joni Dwi Pribadi Pribadi)

55	Management	ABS-21
segmentation and marketing mix competitor analysis in Tuyoqu product launching Kartika Indah Permanasari (a*), Prof.Dr.R Moechammad Sarosa, Dipl. INg. M.T (b), Dr.Ir.Dwina Moentamaria,M.T (c), Fahmi Muhammad Az Zuhri (d) a) & d) Politeknik Negeri Malang Business Admisnistration Departement Jl Sukarno Hatta No 9 b) Engineering Tecnical Politeknik Negeri Malang Jl Sukarno Hatta No 9 c) Chemical TechnicalPoliteknik Negeri Malang Jl Sukarno Hatta No 9 Abstract Competition between bottled water products circulating in the market is increasing. This is marked by the large number of widely known bottled water brands that have been distributed and sold in the market. This presents a challenge for the Tuyoqu product in the launch of its bottled water with regard to how Tuyoqu can meet the standards of public demand that are in accordance with the actual needs and wants of the consumers. To maximize the launch of the Tuyoqu bottled water product, an analysis of the mix competitor marketing strategy is needed in improving the quality of the Tuyoqu bottled water product through market testing. The research methodology employed in this study is the mix-method. The population of this study is the infinite population comprising the citizens of Malang City who have purchased bottled water, from which the samples of this study were obtained using the purposive sampling technique. There are 100 respondents in this study. The data were analyzed using descriptive analysis and competitor market test. According to the results of the quantitative and qualitative study, the average consumers prefer products that are refreshing and have good taste, and they tend to opt for bottled water products that have a complete permit, contain minerals necessary to the body, are accessible, and have a fresh taste. The criteria for drinkable water are odorless, tasteless, and colorless. Practicality factor is oftentimes taken into account in their consumption, in addition to the bottles^ appealing form factor. Generally, consumers favor well-known brands that are frequently televised. Keywords: segmentation ,marketing mix ,competitor, Product launching Share Link | Plain Format | Corresponding Author (Kartika Indah Permanasari)

56	Management	ABS-47
Asset Structure, Growth Opportunity, Size, and Profitability on Stock Prices of Technology-Based Companies in Indonesia Alifya Maulidina Isykharima - Abstract The purpose of this study was to determine the effect of asset structure, growth opportunities, size, and profitability on stock prices of go public technology-based companies. This study uses a quantitative method with a descriptive approach. Data collection uses the documentation method. The population in this study are technology-based companies listed on the IDXTECHNO index on the Indonesia Stock Exchange from 2020 to 2021. Sampling uses a purposive sampling method with a final sample of 15 companies. Data processing uses multiple linear regression with the help of SPSS version 25. The results show that partially the asset structure has no effect on stock prices, growth opportunity has no effect on stock prices, firm size has no effect on stock prices, while profitability has a significant effect on stock prices. Simultaneously it is known that the asset structure, growth opportunity, size, and profitability affect the stock price of technology-based companies on the IDX. Keywords: Asset Structure, Growth Opportunity, Profitability, Stock Prices, Technology-based Company Share Link | Plain Format | Corresponding Author (Alifya Maulidina Isykharima)

57	Management	ABS-60
COLLABORATIVE HRM STRATEGIES AND MARKETING STRATEGIES AS EFFORT TO MAXIMIZE COMPETITIVE ADVANTAGE IN TOURISM INDUSTRY SMEs IN EAST JAVA Adya Hermawati1, Abimanyu Tuwuh Sembhodo2 1 Postgraduate Program, Master of Management, Universitas Widyagama Malang, Indonesia 2 Management Department, Faculty of Economics and Business, Universitas Indonesia, Indonesia *Corresponding author. Email: wati_wati38[at]yahoo.co.id Abstract Abstract: The purpose of this study is to analyze hypotheses regarding quality of work life (X1), spiritual marketing (X2), market orientation (Z), and competitive advantage (Y). This research uses quantitative research. The data analysis tool uses the Variance Based Structural Equation Modeling (SEM) approach which is usually known as the Partial Least Square Program. The research subject is the Tourism Industry SMEs In East Java which is also the research population, with a research sample of 1320 respondents. The types of data used in this study are primary data and secondary data. Sources of data, derived from internal data and external data with data collection methods using research questionnaires. The results of the study show that 1) quality of work life has an effect on market orientation, 2) spiritual marketing has no effect on market orientation, 3) quality of work life, spiritual marketing, market orientation on competitive advantage. 4) quality of work life mediated by market orientation has an effect on competitive advantage. 5) spiritual marketing mediated by market orientation has no effect on competitive advantage in Tourism Industry SMEs in East Java Keywords: quality of work life, spiritual marketing, market orientation, competitive advantage Share Link | Plain Format | Corresponding Author (adya hermawati hermawati)

58	Taxation	ABS-10
Online Learning Design in Tax Accounting Courses to Improve Student Motivation and Competence Widi Dwi Ernawati, Ahmad Jarnuzi, Putri Ayu Berlianingtyas Politeknik Negeri Malang Abstract Online Learning Design in Tax Accounting Courses to Improve Student Motivation and Competence Widi Dwi Ernawati1, Ahmad J.2, Putri Ayu B.3 Department of Accounting, State Polytechnic of Malang 1Email: jengwidi@gmail.com This study aims to design an online learning in Tax Accounting courses using the ADDIE Model to enhance the student motivation and competence. The research method used in this study is Research and Development (R&D). This research constitutes a classroom action^s research involving 88 students who take Tax Accounting courses at the Accounting Department of the State Polytechnic of Malang. The research stages consist of analysis, design, development, implementation and evaluation. At the analysis stage, it was found that there were problems in the previously applied learning methods and it was feasible to develop new learning methods. The design stage generates a Semester Learning Program. The development stage produces learning facilities in the form of teaching modules, learning videos, structured assignments, discussion topics and question banks for quizzes, midterm exam, and final exams. The implementation stage denotes the stage of implementing the learning design in the actual classroom situation. In addition, the results can be seen in the Activity Control^s document and the lecture^s contract. At the evaluation stage, learning experts provide an assessment that the learning design developed is legitimate. The results of the study also revealed that the satisfaction and competence of students in the Tax Accounting course increased gradually. Keywords: Online Learning Design, ADDIE Model, Tax Accounting Keywords: Online Learning Design, ADDIE Model, Tax Accounting Share Link | Plain Format | Corresponding Author (WIDI DWI ERNAWATI)

59	Taxation	ABS-49
Student Perception on The Ethic of Tax Evasion: Does different study programs perceived differently? Siti Rochmah Ika (a), Andreas Ronald Setianan (a), Noviasari (a), Sunarya Raharja (a) Janabadra University Yogyakarta Abstract This study aims to examine differences in perceptions between management students, accounting students, and law students on the ethics of tax evasion. The students of the three study programs received tax law courses in their curriculum. The research sample was 112 students in a same university who were taken using purposive sampling technique. The results of the one-way ANOVA test show that there are differences in perceptions between management students, accounting students, and law students regarding the ethics of tax evasion. Law students have the highest perception of tax evasion, followed by accounting students, and finally management students. The results suggest that law students perceive tax evasion is unethical regardless the situation behind the tax evasion as mentioned in the questionnaire. the results indicate that students who have taken criminal and civil law courses or who have a greater understanding of regulations are more likely to view tax evasion as immoral than those who have not. Keywords: ethics- student- perception- tax evasion Share Link | Plain Format | Corresponding Author (Siti Ika)

60	Taxation	ABS-57
The Effect Of Tax Supervision And Tax Audit On Tax Revenues (Case Study At KPP Pratama Pekanbaru Senapelan) Mela Karina(a*0, Tobi Arfan (b) Politeknik Caltex Riau Jalan Umban Sari 1, Riau 28265, Indonesia pcr[at]pcr.ac.id Abstract This study aims to determine the effect of tax supervision and tax audit on tax revenues. The population of this study includes all time series data (time series data) regarding activities in the context of supervision, namely the number of issuances of Requests for Explanation of data and/or information (SP2DK) and tax audits the issuance of Notice of Tax Underpayment Assessment (SKPKB), notice of additional tax underpayment assessment (SKPKBT), and Notice of Tax Collection (STP) for individuals and entities registered at KPP Pratama Pekanbaru Senapelan in the period January 2019 to December 2021 are 36 months. Sampling was done by total sampling method. The data collection method used is Documentation. The data obtained in this study were analyzed and processed using the SPSS program. The results of this study indicate that tax supervision has an effect and is significant on tax revenue at KPP Pratama Pekanbaru Senapelan. By doing a partial hypothesis test, the tax control variable has a t-count value greater than the t-table value (2.698 > 2,034) and a significant value less than 0.05 (0.011 < 0.05). While the tax audit has no significant effect on tax revenue at KPP Pratama Pekanbaru Senapelan. By doing a partial hypothesis test, the tax audit variable has a t-count value smaller than the t-table value (0.275 < 2,034) and a significant value greater than 0.05 (0.275 > 0.05). This shows that tax control has a significant effect while tax audit has no significant effect on tax revenue at KPP Pratama Pekanbaru Senapelan. Keywords: Tax Supervision And Tax Audit Share Link | Plain Format | Corresponding Author (Mela Karina)

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