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1	Accounting	ABS-3
The Usefulness of Unrealized Earnings in the Macroeconomic Conditions of the Covid-19 Period: Evidence From Indonesia Marhaendra Kusuma University of Islamic Kadiri, Indonesia Abstract The purpose of this study is to prove the usefulness of unrealized earnings information during the Covid-19 era and the moderating role of macroeconomic fundamentals. Research so far in measuring the usefulness of unrealized earnings information only uses aggregate numbers from Others Comprehensive Income (OCI) and is disaggregated into groups that will be reclassified and will not be reclassified, not much has been tested for the relevance value of each item partially, as well as the role of macro moderation economy. The test results on a sample of 531 companies listed on the IDX during the period 2020 - 2021 (n=1,062) show that unrealized income from adjusting the fair value of ^available-for-sale^ financial assets is most reacted by the market and is most capable of acting as a predictor of comprehensive income the future, this shows that this item has the most usability value compared to the other four items. The results of the Moderated Regression Analysis show that exchange rates, inflation and interest moderate the utility value. The originality (novelty) of this study is a test of the usefulness of unrealized earnings from the application of fair value accounting and the moderating role of macroeconomic fundamentals during the Covid-19 period. Keywords: unrealized earnings, macroeconomic, Covid-19, usefulness. Share Link | Plain Format | Corresponding Author (Marhaendra Kusuma)

2	Accounting	ABS-15
The Village Owned Enterprise (Bumdes) Governance in Social Enterprise Perspectives Tri Hesti Utaminingtyas (a*), Unggul Purwohedi (b), Umi Widyastuti (c) a), b), c) Universitas Negeri Jakarta, Jalan Rawamangun Muka Jakarta Timur *trihesti[at]unj.ac.id Abstract The government has recently been intensively activities based on improving the welfare of village communities. One of the efforts promoted by the government is to establish Village Owned Enterprises (BUMDes). The number of BUMDes continues to increase. However, there are still many BUMDes that have been established that have not been able to run optimally. Many factors hinder the operationalization of BUMDes. One of them relates to the concept of BUMDes management which still varies, depending on the conditions of the local village administration and the limited competence of human resources. Therefore, this research was conducted to identify social capital factors in BUMDes governance in Indonesia. The analysis used is a qualitative approach with the perspective of Fukuyama^s social capital theory. Data collection techniques by conducting interviews, observation and documentation in several BUMDes. The data that has been collected is analyzed using the Miles and Huberman models. This research is expected to produce a BUMDes governance model in general, which synergizes all stakeholders so that it will increase BUMDes accountability. Keywords: accountability, social capital, good corporate governance Share Link | Plain Format | Corresponding Author (Tri Hesti Utaminingtyas)

3	Accounting	ABS-56
The Effect of Auditor Industry Specialization, Earnings Persistence, and Corporate Social Responsibility Disclosure on Earning Response Coefficients Yusnia Rahmah Afianti, Rida Prihatni, Dwi Handarini Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Jakarta Abstract Earning is accounting information that is often the center of attention of users of financial statements. there are several indicators of the health of company earnings, one of which is the earnings response coefficient (ERC). This quantitative study aims to examine the effect of auditor industry specialization, earnings persistence, and corporate social responsibility disclosure on ERC in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2021. The research sample consisted of 165 observations selected by purposive sampling technique which were analyzed with panel data regression using the E-Views 12 application. The results of this research are auditor industry specialization and earnings persistence have no effect on the earnings response coefficient, while corporate social responsibility disclosure has a positive effect on the earnings response coefficient. This indicates that investors respond to company social responsibility disclosure through stock prices which have an impact on increasing ERC. Keywords: Earnings Response Coefficient (ERC), Auditor Industry Specialization, Earnings Persistence, Corporate Social Responsibility Disclosure Share Link | Plain Format | Corresponding Author (Yusnia Rahmah Afianti)

4	Business	ABS-18
A Bibliometric Sustainable Collaborative Business Model Irzan Soepriyadi Universitas Negeri Jakarta (UNJ) Email: irzlaw[at]yahoo.com Abstract Sustainability in organizations, including corporations, is an ideal meeting between owners and stakeholders. While various business models have developed since the mid-20th century, from the business models of McDonald^s and Toyota to Starbucks, it has yet to explicitly state that there is a sustainable business model through the Collaborative Value Creation business model. Using bibliometric data of 1.444 research articles from Scopus, Science Direct, Sage, Google Scholar, and Crossref databases, linked to ongoing Collaborative Value Creation in business model reviews of critical authors, countries, institutions, outlets, articles, and research themes over the 30s years (1990-2022). The findings of this review suggest a need for Collaborative Value Creation research as a sustainable business model to ensure corporations continue to operate with competitiveness and long-term innovation, as well as a tool for harmonizing meetings between corporate owners, employees, customers, and other stakeholders. Keywords: Sustainability, Business Model, Collaboration Value Creation Share Link | Plain Format | Corresponding Author (Irzan Soepriyadi)

5	Financial	ABS-1
Warrant-Moderated Stock Return Volatility: Literature Review Willy Cahya Sundara (a*), Hamidah (b), Indra Pahala (c) Universitas Negeri Jakarta Abstract Stock price volatility in changes in stock prices from time to time illustrates fluctuations in the value of an instrument within a certain period indicating a change in the average value of fluctuations in a financial time series. It will lead to greater risks and uncertainties faced by market participants and impact market participants^ interest in investing. The purpose of this research is to study and analyze Warrant-Moderated Stock Return Volatility. The research method is library research which uses research journals as objects. The descriptive analysis method provides clear, objective, systematic, analytical and critical descriptions and explanations. This research shows that there is a role model for the renewal of Warrant-Moderated Stock Return Volatility by focusing on free float and risk taking. The Literature Review could contribute to the next research because very few have examined the relationship between Warrant-Moderated Stock Return Volatility which is related to free float and risk taking. Keywords: Free Float, Risk Taking, Stock Return Volatility, Warrant Share Link | Plain Format | Corresponding Author (Willy Cahya Sundara)

6	Financial	ABS-8
Factors Influencing Gen Zs QRIS Feature Acceptance on E-wallet at Merchants Payment Transaction in Bandung via the Extended UTAUT2 Model Trracy Nancy (a*), Achmad Herlanto Anggono (b) a) School of Business and Management, Institut Teknologi Bandung Jalan Ganesha 10, Bandung 40132, Indonesia *trracy_nancy[at]sbm-itb.ac.id b) Institut Teknologi Bandung Jalan Ganesha 10, Bandung 40132, Indonesia Abstract As a developing country, Indonesia aims to increase people^s welfare and encourage national development through several sectors, including the economy. To achieve this goal, Bank Indonesia (2014) announced the National Non-Cash Movement (GNNT) as an action to increase the adoption of digital technology. Indicators that can be used as a reference for the success of this movement are the level of financial literacy and financial inclusion of the Indonesian people. Focusing on financial inclusion, the first necessary step is equal access to creating transaction accounts due to their function to store, send and receive payments (The World Bank, 2022). According to data from the World Bank Global Findex Database (2021), only 51.76% of Indonesians have a bank account (age 15+), while in East Asia & Pacific, it is 82.85%. Given that the usage level of the payment system influences the GNNT, this research aims to identify the most prominent and significant factors influencing the intention to adopt QRIS with a specifically targeted respondent, generation Z in Bandung. Knowing this allows the significant factors to be evaluated and addressed as a concern to strengthen the GNNT. Coming from UTAUT2 as the research foundation. This research also adds two independent variables, Perceived Security and Trust. With a sample of 236 respondents, the statistical result shows that Habit has the most significant effect on users^ behavioral intention to adopt the QRIS feature. Other findings from this conducted research are Habit and Behavioral Intention influences Actual Usage, and Trust influences Behavioral Intention. Keywords: QRIS- E-wallet- Generation Z- Extended UTAUT2 Share Link | Plain Format | Corresponding Author (Trracy Nancy Emely Hutagaol)

7	Financial	ABS-23
The Effect of Liquidity, Profitability and Firm Size on Firm Value (Case study of Manufacturing Companies in The Automotive and Components sub-sector on The Indonesia Stock Exchange) Hadijah Febriana Universitas Negeri Jakarta Abstract This study aims to determine the effect of liquidity, profitability and firm size on firm value in the automotive and component sub-sector manufacturing companies on the Indonesia Stock Exchange with an observation period of 2012 - 2021. The method in this study uses panel data regression analysis and is tested using a data processing program Eviews 12. The population in this study is the automotive and component sub-sector companies listed on the Indonesia Stock Exchange as many as 13 companies and 3 companies are used as samples in this study. The partial results of the study show that: 1) the liquidity variable has a significant positive effect on firm value, 2) the profitability variable has a significant positive ef ect on firm value, 3) the firm size variable has a significant positive effect on firm value. While the test results simultaneously identify that liquidity, profitability and firm size have a significant effect on firm value. Keywords: liquidity, profitability, firm size, firm value Share Link | Plain Format | Corresponding Author (Hadijah Febriana)

8	Financial	ABS-25
Sharia and Conventional Government Retail Bonds in the Perspective of Risk and Return Siti Ruhana Dara Universitas Negeri Jakarta Abstract Indonesian government issues Retail Bonds, both conventional and Sharia, to support state development programs. This study aims to compare the performance of bonds and sukuk in terms of risk and return. The research sample is bond and sukuk data contained in the ibmd 2020. The sampling technique uses a purposive sampling method because it chooses bonds and sukuk that are more than 5 years old and have a fixed coupon rate. Analysis with the independent sample t-test differs from the previous normality test to ensure that the data is normally distributed. The research sample consisted of 39 samples consisting of 24 bonds and 15 sukuk. The Result indicates that there was no significant difference in the risk of both bonds and sukuk and there was also no significant difference in the return of both bonds and sukuk. Limitations this article, Risk measurement only uses the company^s internal risks, for next researcher it can use or add some external risk. Contribution this research For investors and government, they can see a comparison of investments in Islamic and conventional bonds for retail bonds that the government offers so that it can be a reference for investment decision making and it is expected to increase trading volume for sukuk and withdraw Investors, both Muslim and non-Muslim, can choose Sukuk as well as One of the preferred investment instruments. Keywords: Bond, Sukuk, Risk Return Share Link | Plain Format | Corresponding Author (Siti Ruhana Dara)

9	Financial	ABS-27
STOCK RETURN VOLATILITY ON STOCK EXCHANGES AND ESTIMATOR MODELS BEFORE AND POST PANDEMI COVID 19 : A SYSTEMATIC LITERATURE REVIEW siwi nugraheni Universitas Negeri Jakarta Abstract This study provides a literature review using a systematic database to test and check cross-references with a snowballing system. In this paper, previous research featured the Generalized Autoregressive Conditional Heteroskedesis (GARCH) method of return and stock market volatility. Capital Markets in different countries play an important role in the current world economic activity, which is called a ^barometer^ and ^alarm^ for economic and financial activity in a country or region. To prevent uncertainty and risk in the stock market, it is very important to effectively measure the volatility of stocks on index returns. However, the main objective of this review is to test the effective GARCH model recommended for performing market returns and volatility analysis. The secondary objective of this review study is to conduct a content analysis of the literature review of returns and volatility over a 4-year period (2018-2022) i.e. before and after the Covid 19 pandemic in 30 different papers. This study found that the GARCH method is still relevant to be used as a model for estimators of stock return volatility on various stock market exchanges and the development of the GARCH model with significant changes in research work in the last 4 years related to the emergence of the Covid 19 pandemic in various countries and most researchers have worked to develop the stock market. Keywords: Volatility, stock market, GARCH model, covid 19 Share Link | Plain Format | Corresponding Author (siwi nugraheni)

10	Financial	ABS-31
The Role of Green Economic Strategies in Mitigating Bankruptcy Risk: A Comparative Study of Conventional and Sharia Banking Literacy in Indonesia Ria Kurniawati Universitas Negeri Jakarta Abstract Conventional and Sharia banks in Indonesia have different potential bankruptcy risks. This research aims to examine the potential bankruptcy risks in the Indonesian banking sector, with a focus on the comparison between Sharia and conventional banks. The study adopts a literature review approach by comparing the financial ratios of both types of banks. The research results are expected to provide an understanding of the differences in bankruptcy risk characteristics between Sharia and conventional banks in Indonesia. This will provide a foundation for regulators, bank management, and other stakeholders to take appropriate steps in mitigating bankruptcy risks, including the implementation of green economic strategies. Keywords: bankruptcy, financial distress, green economy, banks, risk Share Link | Plain Format | Corresponding Author (Ria Kurniawati)

11	Financial	ABS-34
Education in relation to prosperity, Econometric approach Muh. Irsyad Rusdin (a*), Hamidah (b), Indra Pahala (c) Universitas Negeri Jakarta Abstract The level of development of a country or nation can be assessed by looking at the performance of its education system. One way to measure the quality of education across different countries is through the Program for International Student Assessment (PISA). This study aims to provide empirical evidence of the influence of a country^s education on its economic growth, using PISA scores as a proxy and considering public spending on education. This research diverges from previous studies that primarily focused on the relationship between GDP and PISA scores. The data for this study was collected in 2018 from 37 countries, and the source of the data was the Organization for Economic Co-operation and Development (OECD). By employing an Econometric Model approach, the study establishes a relationship between variables. The findings indicate that education, as measured by PISA scores, has an 87% positive contribution to increasing GDP per capita, with a significant impact and correlation between the variables. This implies that an improvement in education would have a noteworthy effect on the overall well-being of individuals. Furthermore, the study underscores the importance of student competencies aligned with global standards as a crucial factor in determining individual welfare levels. Keywords: Education, Public Expenditure on Education, Economic Growth, PISA score Share Link | Plain Format | Corresponding Author (Muh Irsyad Rusdin)

12	Financial	ABS-35
HOSPITAL EFFICIENCY of public service agencies during the COVID-19 PANDEMIC with the DEA and Tobit methods Syahri Azda Putra Kementerian Keuangan Abstract This research was conducted due to the occurrence of the covid-19 pandemic and to see its effect on hospital performance both before, during and after the occurrence of the covid-19 pandemic and to find out the factors that affect hospital efficiency. The method used in this study uses 2 stages, namely DEA with the VRS model and input orientation, and Tobit regression. The input variables used are Medical HR, Non-Medical HR, and the number of beds. While the output variable is the number of inpatients, outpatients, and emergency room patients. Factors that affect efficiency are BPJS patients, BOR ratio, GRDP, hospital level, and region. Based on DEA results, the hospital that can maintain efficiency from 2019 to 2022 is RSAU Esnawan. Factors that affect efficiency are BOR, hospital level, and GRDP. With this research, it is expected that hospitals can improve their services so that the quality of services and finances can increase. Keywords: Performance- Hospital- Efficiency- DEA- Tobit- Covid-19 Share Link | Plain Format | Corresponding Author (Syahri Azda Putra)

13	Financial	ABS-44
Do Earnings Per Share, Price To Earnings Ratio, And Debt To Equity Ratio Have An Influence On Stock Prices Of Property And Real Estate Companies In Indonesia? Vega Anismadiyah Jakarta State University Abstract The Covid-19 pandemic has paralyzed economic activity in various countries, including Indonesia. This impact was felt by various industrial sectors, one of which was the property sector. In addition to sectoral performance, company performance was also affected by the paralysis of the Indonesian economy, this was marked by a decline in a number of company financial indicators such as solvency ratios, liquidity ratios, turn over ratios and profitability ratios which weakened compared to the years before the pandemi. The purpose of this study was to determine the effect of Earning Per Share (EPS), Price To Earning Ratio (PER), and Debt To Equity Ratio (DER) on stock prices in Indonesian property and real estate companies listed on the Indonesia Stock Exchange for the period 2011 to 2022. A purposive sampling method is used and it obtained four companies according to the research criterias. A quantitave approach with panel data regression is used in this study. The results of the hypothesis test show that the variables Earning Per Share (EPS), Price To Earning Ratio (PER), and Debt To Equity Ratio (DER) have a significant influence on the stock prices of property and real estate companies in Indonesia. Further researches are needed to analyze other corporate financial indicators which affect the stock price. Keywords: Earning Per Share- Price To Earning Ratio- Debt To Equity Ratio- Stock Price- Property And Real Estate Companies Share Link | Plain Format | Corresponding Author (Vega Anismadiyah)

14	Financial	ABS-47
DOES BUSINESS DIVERSIFICATION AFFECTED COMPANY^S PERFORMANCE IN INDONESIA? Evy Roslita Universitas Negeri Jakarta Abstract Business diversification is one of an effort made by management to expand the business and improve the company^s financial performance. Business diversification can be done in various ways, one of which is adding business segments. Adding a business segments is an opportunity for managers to improve their performance but is a doubt for investors, considering that the diversity of segments will increase the risk of management. Therefore, this study aims to examine the relationship between the influence of diversification and company^s performances with size and age as variable control and managerial ownership as moderating control. This study took samples from 200 manufacturing industries listed in Bursa Efek Indonesia for the period 2015 - 2019. The result of multiple linear regression tests using Eviews shows that the measurement of business diversification, measured by HHI (The Herfindahl-Hirschman Index) and the number of business segments have positives effect to company^s financial performance which is measured by ROA and company^s market performance, that is measured by Tobins^Q. The relationship between diversification and company^s financial performance, ROA, is being stronger with the excistence of moderating variable, managerial ownership. But it decrease the siginificance relationship between diversification and company^s market performance, Tobins^Q. Keywords: diversification, company^s performace Share Link | Plain Format | Corresponding Author (Evy Roslita)

15	Financial	ABS-48
Review on Sustainable Bond Dicky Iranto Universitas Negeri Jakarta Abstract This study aims to explore the performance of sustainable bonds and investigate whether there is evidence of a sustainability premium. The content of this study is compiled from a review and meta-synthesis of eligible journal articles to review the performance of sustainable issuances. It further investigates the role of sustainable bond issuances from various integral factors such as the current pricing and overall performance approach, policies, role, and contribution in achieving sustainability, investor sentiment, and its spread in developing countries. Sustainable bonds finance a combination of social and green bonds- therefore, the yields of both bonds are compared against conventional bonds. The findings show that sustainable bonds have gained popularity over the last decade due to the capital shift to green capacity. In 2020, sustainable bonds outperformed conventional bonds due to various factors and drivers. Empirical findings show that sustainable bond guidelines, social bond principles, and green bond principles play a vital role in promoting the sustainable bond market. The study confirms that sustainable bonds offer a slightly lower yield than traditional corporate bonds and command a slightly better price. Keywords: sustainable bond, social bond, green bond Share Link | Plain Format | Corresponding Author (Dicky Iranto)

16	Financial	ABS-51
Dividend Payout Policy of Islamic Banking in Indonesia and Malaysia Nur Hamidah Universitas Negeri Jakarta Abstract This paper investigates the difference between the dividend payout policy of Islamic banks in Indonesia and Malaysia for a period from 2018 to 2022 analyzing the data through regression using Least Square Method (OLS). Specifically, the study aims to study the impact of the profitability, liquidity, size, revenue growth, and financial leverage on the dividend payout policy of Islamic Banks and how Islamic bank^s dividend policy in Indonesia and Malaysia. Keywords: Islamic banking, dividend payout policy Share Link | Plain Format | Corresponding Author (Nur Hamidah)

17	Financial	ABS-53
Is company value affected by company growth, funding decisions and dividend policies? Jeni Irnawati Universitas Negeri Jakarta Abstract The Covid-19 pandemic that has hit the whole world has had a very real impact on every company and even countries. The company must maintain the value of the company to attract investors. Firm value is often associated with the company^s dividend policy. In addition to company value, other indicators are company performance which can be seen from company growth, company size and funding decisions. Firm value is also often associated with stock prices so that it can see the dividend policy of the company.The purpose of this study is to determine the effect of Company Growth, Funding Decisions and Dividend Policy on Company Value in Food and Beverage Companies for the 2017-2021 period. Time Series and Cross Section are used as analytical methods. By using purposive sampling criteria, this study used ten Food and Beverage companies as samples. The findings show that company growth and dividend policy have no effect on firm value, while financing decisions have a negative effect on firm value. Further research is needed to analyze other company indicators that affect company value. Keywords: Company Growth- Funding Decisions- Dividend Policy - Company Value Share Link | Plain Format | Corresponding Author (Jeni irnawati)

18	Financial	ABS-61
INFLUENCE OF STOCK SELECTION SKILL, MARKET TIMING ABILITY, FUND AGE, FUND SIZE AND FUND CASH FLOW ON THE PERFORMANCE OF EQUITY MUTUAL FUNDS IN INDONESIA Siti Nuraidawati (a*), Dyah Cahyasari (b), I Gusti Ketut Agung Ulupui (c) Postgraduate Doctoral, Jakarta State University, Jakarta, Indonesia Abstract This study aims to determine the effect of Stock Selection Skill, Market Timing Ability, Fund Age, Fund Size and Fund Cash Flo partially and simultaneously on the performance of equity mutual funds for the 2017-2021 period. The method used in this research is descriptive quantitative method. The population in this study were all stock mutual funds available on the Bareksa website as of December 31, 2021, which were 82 stock mutual funds. The sampling technique used was purposive sampling technique. Based on predetermined criteria, a sample of 13 mutual funds was obtained. Equity mutual fund performance measurement uses the Sharpe method. This research data uses panel data analysis test, namely Chow test and Lagrange Multiflier (LM) test, classical assumption test, and hypothesis testing using F test and t test. The results of the panel data model analysis show that the model chosen is the Common Effect Model (CEM) using eviews 12. The F test results show that all X variables have a significant effect on the performance of equity funds where the F-count > F-table (8.518593 > 1.943617) and it is known that the probability value is 0.000004. While the results of the t-test indicate that Stock Selection Skill has a negative but significant effect on the performance of stock mutual funds where, the t-count value of X1 is | -4.472796 | > t-table 2.006647, with a significance value of 0.00 < 0.05, while Market Timing Ability does not affect the performance of equity funds where t-count X2 -0.620388 < t-table 2.006647, with a significance value 0.5374 > 0.05, then Fund Age has a significant negative effect on the performance of equity mutual funds where, the t-count value X3 | -3.4507 | > t-table 2.006647, with a significance value of 0.0010 <0.05, then Fund Size has a significant positive effect on the performance of equity funds, where the t-count value of X4 is 3.138186 > t-table 2, 006647, with a significance value of 0.0027 < 0.05, and Fund Cash Flow has no effect on the performance of equity funds where t-count X5 is -1.446710 < t-table 2.006647, with a probability value of 0.1533 > 0.05. Keywords: Stock Selection Skill, MarketTiming Ability, Fund Age, Fund Size, Fund Cash Flow, Equity Mutual Fund Performance Share Link | Plain Format | Corresponding Author (Siti Nuraidawati)

19	Management	ABS-2
Employee Perspectives on The Transition of Normal Work Return After Flexible Working Period Mawar Kusuma Darina (a*), Kanti Pertiwi (b) Universitas Indonesia Abstract This study explores the implementation of return-to-work (RTW) policies in Indonesia following the easing of COVID-19 restrictions. It focuses on the perspective of employees who had adapted to flexible working arrangements (FWA) during the pandemic situations. The research aims to provide an alternative narrative on the RTW policy from the employees^ perspective. A qualitative interpretivism approach was employed, utilizing semi-structured in-depth interviews with 17 participants that selected from various professions and companies. Thematic analysis was employed to analyze the gathered data. The findings indicate that the implementation of the RTW policy lacks viable alternative workspace options, diminishes employees^ autonomy in their work, fails to enhance overall work productivity, and negatively affects work motivation. This study contributes to the existing body of knowledge by emphasizing the importance of monitoring and evaluating RTW policies, ensuring they align with the interests of both organizations and employees. Furthermore, it contributes to existing research by providing insights into the transition to new work arrangements in the post-pandemic or post-work transition period. Keywords: Return to work- Employees- Perspective- Flexible Working- Adaptation Share Link | Plain Format | Corresponding Author (Mawar Kusuma Darina)

20	Management	ABS-4
WILLINGNESS TO PAY CARBON TAX FOR OBTAINING ENVIRONMENTAL GOVERNANCE AND SUSTAINABILITY Yenni Mangoting (a*), Patricia Louisa (b), Vanessa Audrey Yonatan (c) (a*) Tax Accounting, Accounting Department, Petra Christian University (b) Tax Accounting, Accounting Department, Petra Christian University (c) Tax Accounting, Accounting Department, Petra Christian University Abstract Research Problem - Extensive use of fossil fuels results in high levels of carbon emissions, which can adversely affect health and endanger human life. This problem raises the urgency for the government to create sustainable environmental governance, including establishing carbon tax regulation in Indonesia. Threats of death caused by high carbon emissions create terror that can affect individual willingness to pay carbon taxes. This research problems are aimed to know the factors that can influence the individual willingness to pay carbon taxes, from the perspective of terror management theory and level of education. Objectives - This research aims to understand the behavior of a person who has an important role in reducing CO2 emissions as measured through the willingness to pay carbon tax which is based on psychological factors, namely self-esteem, mortality salience, health consciousness, and demographic factor such as education. Research design/method - This research is using a survey method. The data are collected through questionnaires using Google Forms with age requirements over 17 years old. We obtained 150 responses which were analyzed using PLS-SEM. Findings - The results show that self-esteem, mortality salience, and health consciousness are positively related to the willingness to pay carbon taxes. The demographic variable in the form of education shows a significant positive effect on the desire to pay carbon taxes. This research contributes toward regulators to accelerate the establishment of carbon taxation regulation for environmental governance and sustainability based on willingness to pay carbon taxes. Keywords: Willingness to pay, Self-esteem, Health consciousness, Mortality salience, Carbon tax Share Link | Plain Format | Corresponding Author (Patricia Louisa)

21	Management	ABS-7
Structural Equation Modeling (SEM) Analysis of The Relationship Model between Personality, Leadership-Member Exchange (LMX) and Work Family Conflict on Withdrawal Behavior in State Civil Servants in Kuningan District Muhamad Rangga Gumilar(a*), Tuty Sariwulan (a), Budi Santoso (a) (a)Program Studi Ilmu Manajemen Sumber Daya Manusia, Pasca Sarjana Universitas Negeri Jakarta, Indonesia *mranggagumilar[at]gmail.com Abstract Abstract. This study aims to model the relationship between Personality (PE), Leadership-Member Exchange (LMX) and Work Family Conflict (WFC) variables on Withdrawal Behavior (WB) of State Civil Servant in Kuningan District, West Java. The method used is the Structural Equation Modeling (SEM) analysis method. The population in this study were State Civil Servants (ASN) Non-Department of Education and Health of Kuningan Regency, West Java, totaling 2385 people. Samples were obtained by 277 respondents using purposive sampling from. The instrument used is a Likert scale which consists of 17 indicators representing 4 variables. Based on the results of data analysis it can be concluded: 1) Based on the results of the basic assumption test, it is concluded that the data is normally distributed and there are no significant outliers 2) Based on the instrument quality test with significant CFA on the 5% level, it means that variable indicators A1-D4 can explain the existence of construct variables and indicators has good internal consistency and reliability. 3) Based on the results of the Goodness of Fit Overall test, it shows that the model meets 7 (seven) criteria, so that the SEM model in this study is feasible and feasible to use. 4) based on the relationship test between variables, Personality (PE), Leadership-Member Exchange (LMX) and Work Family Conflict (WFC) have a significant effect on Withdrawal Behavior (WB) (D) in terms of estimation and P value > 0.05. Conclusions and suggestions from the results of the research above: increasing personality and LMX can reduce the level of Withdrawal Behavior but increasing WFC can increase ASN Withdrawal Behavior in Kuningan district so there is a need to increase personality coaching and LMX development and the need for support for ASN in order to minimize conflict in the family in order to optimize its performance. Keywords: Personality- Leadership-Member Exchange (LMX)- Work Family Conflict- Withdrawal Behavior Share Link | Plain Format | Corresponding Author (Muhamad Rangga Gumilar)

22	Management	ABS-9
Reducing Waste in Coated Kraft Paper Production at CV. MXX by Adopting Lean Operation Method Claresta Gianto (a*), Liane Okdinawati(b) School of Business and Management, Institut Teknologi Bandung Jalan Ganesha 10, Bandung 40132, Indonesia claresta_gianto[at]sbm.itb.ac.id Abstract This research presents a study focused on reducing coated kraft paper waste at CV. MXX through the adoption of lean operation methods. The objective of this research is to find the root cause of the high waste percentage in CV. MXX production process and suggest the appropriate solution for waste reduction. The problem faced by CV. MXX is a high waste rate in the production process. According to the CV. MXX owner^s observation, waste product in CV. MXX has reached a staggering 9% of the total production volume. This number is relatively high, as it can reach up to 7 tons of waste daily, which translates into IDR 64,000,000 of loss value. This research adopts a mixed-methods approach, combining quantitative data analysis and qualitative observations. Statistical Process Control (SPC) charts are utilized for quality measurement then further analyzed with the rule of seven for control charts. The data collection indicates that the waste generation is triggered by unstandardized operation, lack of quality control, and large product variability. Overall, this research is expected to give sustainable suggestions in the effort of waste reduction, production efficiency, product quality, and staff involvement in waste reduction initiatives. Based on the analysis, this paper suggests increasing control in product quality by establishing a formal and systematic Standard Operating Procedure (SOP), also an additional monitoring phase in every major production stage. Keywords: Lean Operation- Rule of Seven- SPC- SOP- Waste Reduction Share Link | Plain Format | Corresponding Author (Claresta Gianto)

23	Management	ABS-10
The Determinant of Environmental Performance: Employee Green Behavior as Mediating Variable Melianah - Fanny Martdianty, Ph.D Magister Management - Fakultas Ekonomi dan Bisnis - Universitas Indonesia Abstract Currently, environmental problems have become an issue refers to sustainability. Environmental issues such as the increase of earth temperature and climate change become great concern these days. Therefore, hospital industry as vital industry are pick up various environmental protection and developing green strategies, such as green human resource management (GHRM). Despite the growth of research in this area, the determinants and outcome of hospital^s employees^ green behavior are still need for further study. In responding to that, this study support to the literature by inquire the determinants and outcomes of GHRM and employees^ green behavior (EGB) and together impact to environmental performance of hospital. This research used quantitative research design, the data was collected using online questionnaire from 166 medic and non-medic employees of hospital in Indonesia and analyzed using the SPSS and AMOS. The findings confirm that Green Employee Involvement (GEI) as one from three part of GHRM practices had a significant impact on EGB, meanwhile Green Competence Building (GCB) and Green Motivation Enhancing (GME) from GHRM practice confirmed had not significant impact on EGB. Furthermore, EGB had a significant relationship with environmental performance. For mediating analysis, the study confirmed that EGB had significant role as mediating role between GEI on environmental performance. This study highlighting the critical role of hospital employees environmentally friendly behavior for enhancing hospital^s environmental performance. Keywords: green competence building, green motivation enhancing, green employee involvement, environmental performance, employee green behavior, green human resources management Share Link | Plain Format | Corresponding Author (Melianah )

24	Management	ABS-11
A Literature Review: The Effect of Work Motivation and Job Satisfaction on Employee Performance mediated by Organizational Commitment Ahmad Hariri (a*,b), Henry Erwanto (a) , Corry Yohana (a) a) Doctoral Student, Department of Management, Jakarta State University b) Department of Radiodiagnostic Technique and Radiotherapy Technique Pertamedika College of Health Sciences Abstract This comprehensive literature review explores the role of work motivation and job satisfaction, mediated by organizational commitment, in influencing employee performance. The method used is a literature review of journal papers and textbooks published in 2015-2023. This research aims to build a conceptual framework and hypotheses of the influence between variables to be used in further research. This study includes gap analysis and map reading studies from leading scientific journal articles and other literature. This research found that work motivation positively and significantly affects job satisfaction. Work motivation and job satisfaction positively and significantly affect organizational commitment. Work motivation, job satisfaction, and organizational commitment positively and significantly impact employee performance. And organizational commitment can also mediate work motivation and satisfaction in influencing employee performance. The conceptual framework resulting from this literature review can be carried out for further research by taking quantitative data samples from the field to determine the effect of motivation and job satisfaction on employee performance in a company mediated by organizational commitment. Keywords: Work Motivation, Job Satisfaction, Organizational Commitment, Job Performance Share Link | Plain Format | Corresponding Author (Ahmad Hariri)

25	Management	ABS-13
Does CEO age affect the performance of banks in Indonesia? Fahira Sal Sabila, Sholatia Dalimunthe, Michelle Natalie Susanto Faculty of Economics State University of Jakarta State University of Jakarta Abstract The purpose of this study is to determine the impact of Chief Executive Officers (CEOs) age on the bank performance in a developing Southeast Asian capital market (Indonesia). The study uses unbalanced firm-level panel data for 40 banks listed on the Indonesia Stock Exchange (IDX) from 2010 to 2018. Net interest margin and capital adequacy ratio were used to measure bank performance. The data were analyzed using panel data regression analysis, including a fixed effects model. The results show that CEOs age improve bank performance proxied by net interest margin and reduce bank performance proxied by capital adequacy ratio. Age should be considered when appointing CEOs. Older CEOs have a competitive advantage over younger CEOs, who have less experience in business. This study backs to corporate governance studies by making CEO characteristic and examining its association with bank performance. Additionally, it highlights that emerging countries such as Indonesia have different economic, legal, social, and cultural environments than advanced countries, especially western countries. Keywords: female CEO, bank performance, Indonesian stock exchange Share Link | Plain Format | Corresponding Author (Michelle Natalie Susanto)

26	Management	ABS-14
The Role of BUMDes in the Mining and Plantation Sector (Study at BUMDes Payang Sejahtera, Desa Sungai Payang, Loa Kulu, Kutai Kertanegara Regency, East Kalimantan) Blegoh Andi Setya Utamaa*) , Siti Nurjanah a) , Saparuddin Mukhtar a) Universitas Negeri Jakarta Jl. Rawamangun Muka, Jakarta Timur, Jakarta 13220, Indonesia Abstract The mining and plantation sectors are leading sectors in employment. Most of East Kalimantan has mining and plantation potential, so there is a great opportunity for the community to play an active role in its utilization, one of which is through BUMDes. The government through Law Number 6 of 2014 concerning Villages has made a policy for villages to establish BUMDes. This study aims to analyze the existence of BUMDes after the promulgation of the Village Law and the role of BUMDes in the mining and plantation sectors. This research was conducted at BUMDes Payang Sejahtera, Sungai Payang, Loa Kulu, Kutai Kertanegara. The research method is a qualitative method, with primary data through interviews with several key informants, namely the Village Head, BUMDes officials, and the main informant from the local PMD Service. Secondary data was obtained from the BUMDes in the form of a profile. The results of the study show that BUMDes Payang Sejahtera is well managed by utilizing its potential. The management of the mining and plantation sectors through BUMDes is carried out by taking into account the elements of good management. However, there are villages in Kutai Kertanegara that have the same potential, the implementation of BUMDes has not gone well. This is caused by the constraints of a lack of understanding by village officials regarding BUMDes, limited human resources managing BUMDes, lack of knowledge of the community about managing businesses, not yet maximizing socialization, coaching from the government, not maximally allocating capital and not exploring potential. From the research it can be obtained an overview of how BUMDes management provides a good role and should be carried out by other BUMDes especially in the mining and plantation sectors. Research related to the role of BUMDes in the mining and plantation sectors is considered not too much, it is hoped that this research will add to the body of knowledge as an example of the success of its application. Keywords: Mining and Plantation- Village- BUMDesa Share Link | Plain Format | Corresponding Author (Blegoh Andi Setya Utama)

27	Management	ABS-17
Grit Improvement on Performance with Motivation as Intervening Variable Sonny Taufana, Dewi Suwita, Widya Parimita, Astriyani Sandya Paramitaa Universitas Negeri Jakarta Universitas Negeri Jakarta Universitas Negeri Jakarta Politeknik STMI Jakarta Abstract The automotive industry is one of the industrial sectors in Indonesia that has a significant contribution to the national economy. As one of the industrial sectors that is a priority in the development of industry 4.0, automotive companies need to work extra to make it happen. Therefore, companies need to strengthen and make changes to remain optimistic in facing various problems. This study aims to increase grit on performance with motivation as an intervening variable at car dealers in Jakarta. This study uses primary data obtained from questionnaires to sales employees at car dealerships in Jakarta. The design of this research is a causal-explanatory study with performance as an endogenous variable, grit as an exogenous variable, and motivation as a mediator variable. The population in this study are sales employees who work at dealers in Jakarta. The sample of this research was obtained by purposive sampling method with various sampling criteria. The hypothesis testing used in this study is the analysis of the structural equation model (SEM) based on partial least squares (PLS). Grit has a positive effect on performance. A positive relationship indicates that the higher the grit in a marketer, the higher the performance at work. Grit also has a positive relationship to motivation. Keywords: Grit- Motivation- Performance- Sales Share Link | Plain Format | Corresponding Author (Sonny Taufan)

28	Management	ABS-19
The Impact of Female CEOs on Bank Performance in Indonesia Fahira Sal Sabila, Sholatia Dalimunthe, Naufal Shadiq Faculty of Economics State University of Jakarta, Indonesia Abstract The purpose of this study is to determine the influence of female Chief Executive Officers (CEOs) on the bank performance in a developing Southeast Asian capital market (Indonesia). The study uses unbalanced firm-level panel data for 40 banks listed on the Indonesia Stock Exchange (IDX) from 2010 to 2018. Return on assets and capital adequacy ratio were used to measure bank performance. The data were analyzed using panel data regression analysis, including a fixed effects model. The results show that female CEOs improve bank performance proxied by return on assets and reduce bank performance proxied by capital adequacy ratio. Female should be considered when appointing CEOs. Female CEOs carry new standpoints. This study backs to corporate governance studies by making CEO characteristic and examining its association with bank performance. Additionally, it highlights that emerging nations such as Indonesia have different economic, legal, social, and cultural environments than advanced nations, especially western nations. Keywords: Bank performance, female CEO, Indonesian stock exchange Share Link | Plain Format | Corresponding Author (Naufal Shadiq)

29	Management	ABS-20
Employee Loyalty Conceptual Model Don Gusti Rao (a*), Dewi Susita, Unggul Purwohedi (b) a) Polytechnic of Manpower Jalan Pengantin Ali No 71, Jakarta 13740, Indonesia *dongusti[at]polteknaker.ac.id b) State University of Jakarta Jalan Rawamangun Muka, Jakarta 13220, Indonesia Abstract The purpose of this study was to find the conceptual model of employee loyalty as the dependent variable, with determinants of knowledge sharing, job satisfaction, and organizational learning as independent variables, and organizational commitment as intervening variables. The method in this study is by means of a literature review, namely by mapping the theory of human resource management through 60 relevant previous studies. The result of this research is a conceptual model of employee loyalty variables influenced by Knowledge sharing, job satisfaction, organizational learning and employee commitment as intervening variables Keywords: employee loyalty, knowledge sharing, job satisfaction, organizational learning, employee commitment Share Link | Plain Format | Corresponding Author (Don Gusti Rao)

30	Management	ABS-21
THE ROLE OF TASK PERFORMANCE IN THE QUALITY ASSURANCE TEAM STAFF OF AN ISO 9001 CERTIFIED COMPANY WITH EXTRINSIC MOTIVATION MEDIATING TRANSFORMATIONAL LEADERSHIP, MANAGEMENT TEAM, AND WORKABILITY Agus Hermawan, Prof. Dr Hamidah, and Prof. Dr. Rd. Tuty Sariwulan a) Universitas Negeri Jakarta, Jl. R.Mangun Muka Raya No.11, RT.11/RW.14, Rawamangun, Kec. Pulo Gadung, Kota Jakarta Timur, Daerah Khusus Ibukota Jakarta 13220 b) Mahasiswa pasca sarjana S3 MSDM UNJ tahun 2022 Abstract Aim: In this study, quality management system ISO 9001 in Indonesia : implementation in company of construction service providers were discussed. This study aims to build a conceptual model from previous research on ISO 9001 quality management systems with leadership and training as determinants and motivation and knowledge management as mediations.. The objective also to add scanty literature review on the human capital issue. Method: The method used is to review articles through 30 journals from relevant research. The key issues were constructed as a main-frame and been discussed thoroughly with solid arguments and supported evidences from previous findings and reports. Findings and Conclusion: The key main issues being discussed are are training issues, leadership issues, motivational issues, knowledge management issues and implementation issues of ISO 9001 QMS. ISO 9001 QMS implementation issues are considered a unique problem faced by construction service providers in Indonesia because Indonesia implements policies for these companies. must be ISO 9001 certified if they are going to take part in government tenders, besides that, from EGS certification body data, most of these companies have not fully implemented the system properly. This is a problem for the results of the company^s work so that many jobs are produced that are not good. The results of his research are to build a conceptual understanding of the effects of leadership and training on the implementation of the ISO 9001 quality management system with management motivation and knowledge as mediation. Keywords: Task Performance, Extrinsic Motivation, Transformational Leadership, Management Team, Workability. Keywords: Task Performance, Extrinsic Motivation, Transformational Leadership, Management Team, Workability. Share Link | Plain Format | Corresponding Author (Agus Hermawan)

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