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31	Financial management	ABS-21
FINANCIAL PERFORMANCE DURING THE PANDEMIC AT CONVENTIONAL COMMERCIAL BANKS USING THE CAMELS AND RGEC METHODS Cantika Salsabila Pratiwi S.M dan Dr. Wisudanto, SE., MM., CFP, ASPM Universitas Airlangga Abstract The research was conducted with the aim of examining post-pandemic financial performance using the CAMELS and RGEC methods. The sample for this research is banking companies listed on the Indonesia Stock Exchange in the post-pandemic period, namely 2020-2023. In the research there were 138 observations which were processed using Eviews 12. The research was carried out using panel data regression analysis techniques. The dependent variable in this research is financial performance as measured by Return On Asset (ROA). The independent variables in this research are CAR, NPL, BOPO, NIM, LDR, PDN, risk profile, GCG. The research results show that in the CAMELS method, several variables such as CAR, NPL, and PDN do not have a significant effect on financial performance. Meanwhile, the BOPO and LDR variables have a significant negative effect on financial performance. NIM has a significant positive effect on financial performance. RGEC method, the risk profile variable is proven to have a significant negative effect while NIM has a significant positive effect on financial performance. Meanwhile, GCG and CAR do not have a significant effect on financial performance. The research results emphasize the importance of BOPO, NIM, LDR, and GCG in improving banking financial performance and can contribute to shareholders, government and regulators, as well as society Keywords: : CAMELS, RGEC, Financial Performance, Covid-19 Pandemic, Conventional Bank Share Link | Plain Format | Corresponding Author (Cantika Salsabila Pratiwi)

32	Financial management	ABS-27
THE EFFECT OF FINANCIAL DISTRESS, CAPITAL INTENSITY, AND GROWTH OPPORTUNITY ON ACCOUNTING CONSERVATISM WITH AUDIT QUALITY AS A MODERATING VARIABLE (Study on Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2022-2024) ichlasul amal akuba (1), Amiruddin (2) Universitas Hasanuddin Abstract This study aims to test and analyze the effect of financial distress, capital intensity, and growth opportunity on accounting conservatism, as well as how audit quality moderates this effect on food and beverage companies listed on the Indonesia Stock Exchange in 2022-2024. The study was conducted on food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. The research data is in the form of annual reports obtained from the official website of the Indonesia Stock Exchange. The research sample was 24 companies. Sampling using the purposive sampling method. Data was processed using Eviews. The results of this study indicate that: financial distress has a negative effect on accounting conservatism, while capital intensity has a positive effect on accounting conservatism, and growth opportunity has no effect on accounting conservatism. The results of the moderation analysis indicate that audit quality can moderate the effect of financial distress on accounting conservatism, audit quality can also moderate the effect of capital intensity on accounting conservatism, while audit quality cannot moderate the effect of growth opportunity on accounting conservatism. Keywords: Financial Distress, Capital Intensity, Growth Opportunity, Accounting Conservatism, and Audit Quality. Share Link | Plain Format | Corresponding Author (Ichlasul Amal Akuba)

33	Financial management	ABS-56
Environmental, Social and Governance (ESG), Stock Price Volatility, and Firm Size Noni Trisha Hapsari, Chorry Sulistyowati Faculty of Economics and Business, Universitas Airlangga Abstract This research aims to examine the influence of company^s Environmental, Social, and Governance (ESG) practices on stock price volatility, moderated by firm size. This research also considers the effect of COVID-19 on the relationship between ESG and stock price volatility. The sample used in this research consists of companies shortlisted in the ESG Sector Leaders IDX KEHATI index with an observation period from 2018 to 2023. 222 observations were obtained and divided into three types of sample years and analyzed using multiple linear regression. Two regression models were utilized, incorporating Return on Assets (ROA) and Dividend Payout Ratio as control variables. The research findings suggest that there is a negative influence of ESG on stock price volatility, but this negative influence was not evident during the year of the COVID-19 pandemic. Firm size was not proven to moderate the influence of ESG on stock price volatility. The results of this study prove that information regarding a company^s ESG performance is relevant for investors in making investment decisions. Investors can consider information about ESG activities as one of the factors for identifying companies with lower investment risk, and companies can use this research findings to consider investments related to ESG activities. However, the findings also highlight that in crisis situations such as a pandemic, other factors may become more dominant in influencing stock price volatility, making ESG information less relevant. This research can contribute to the literature on sustainable finance and provide practical insights for companies and investors in understanding the role of ESG in the context of market risk. Keywords: Environmental, Social and Governance- Stock price volatility- Firm size Share Link | Plain Format | Corresponding Author (Noni Trisha Hapsari)

34	Financial management	ABS-60
Between Sustainability and Profitability: The Impact of Emissions Score and Green Innovation on Firm Value and Market Risk Afnani Rosyida (a*), I Wayan Nuka Lantara (b) a) Master of Science at the Faculty of Economics and Business, Gadjah Mada University. *afnanirosyida[at]mail.ugm.ac.id b) Departement of Science in Management, Faculty of Economics and Business Gadjah Mada University Abstract Environmental challenges such as climate change, resource depletion, and pollution have prompted companies to integrate sustainability into their core business strategies. Today, firms are increasingly expected to demonstrate environmental responsibility alongside financial performance. As a result, metrics such as the Emission Score and Environmental Innovation Score have gained prominence as indicators that reflect a company^s efforts in reducing environmental impact and promoting green innovation. This study investigates the influence of Emission Score and Environmental Innovation Score on firm value and market risk, with profitability measured by Return on Assets (ROA) serving as a moderating variable. The research employs a quantitative approach using panel data sourced from Thomson Reuters for the period 2018 to 2023. A total of 662 global manufacturing companies are included in the sample, selected through purposive sampling to ensure relevance and data completeness. Multivariate regression analysis is applied using STATA 17 to examine both the direct and moderating effects. The findings suggest that environmental performance, as captured by emission control and green innovation initiatives, can contribute to enhancing firm value when supported by strong financial fundamentals. ROA is found to play a crucial role in strengthening the positive relationship between sustainability efforts and firm valuation. However, in terms of market risk, the results indicate that environmental aspects have yet to be fully priced in by investors and market participants. This implies a potential gap in market perception and valuation regarding environmental responsibility. Overall, this study underscores the importance of integrating environmental considerations into corporate strategy and financial evaluation. It also highlights the need for greater awareness and alignment between sustainability practices and market risk assessments in the evolving landscape of corporate accountability. Keywords: Emission Score, Environmental Innovation, Profitability, Firm Value, Market Risk Share Link | Plain Format | Corresponding Author (Afnani Rosyida)

35	Financial management	ABS-62
Regulatory and Voluntary Environmental Metrics as Predictor of Firm Performance: Evidence form Indonesian Mining Firms Eiffeliena Nuraini Fisikaningputri Purwienanti, Clara Yully Diana Ekaristi Applied Tax Accounting Program, Vocational School, Diponegoro University Abstract This study aims to investigate the relationship between environmental performance, disclosure and the financial performance of mining business listed on Indonesia Stock Exchange. The analysis focuses on firms participating in the PROPER program and reporting environmental information based on the GRI framework using panel data from 2021-2023 and using regression analysis. This study also analyses the ongoing change in sustainability reporting requirement such as the implementation of IFRS S1 and S2 established by ISSB. Those standards are expected to influence future ESG reporting practices in Indonesia, particularly in high impact sector with significant environmental effect. Using the combination of regulatory and voluntary metrics, the study will offer preliminary insight into the impact of structured sustainability disclosure on firms^ performance within a converging global reporting landscape. Keywords: Environmental Performance, PROPER, GRI, mining, ESG Disclosure, Firm Performance Share Link | Plain Format | Corresponding Author (Eiffeliena Nuraini Fisikaningputri Purwienanti)

36	Financial management	ABS-101
Unpacking Malaysia^s Economic Growth: The Role of FDI, Inflation, and Oil Price Volatility MUHAMMAD AFFEIF BIN MOHD AZZARAIN, AMIR IMRAN ZAINODDIN, OSWALD TIMOTHY EDWARD* Universiti Teknologi MARA Malaysia Abstract This study examines the influence of key macroeconomic factors on Malaysia^s Gross Domestic Product (GDP), with a particular focus on the dynamic interplay between inflation, foreign direct investment (FDI), and global oil prices. As a rapidly developing economy in Southeast Asia, Malaysia^s GDP functions as a vital barometer of national economic performance, encapsulating the aggregate value of goods and services produced domestically. Utilizing a quantitative research methodology, the study analyzes a 30-year data set through correlation and regression analyses to assess the strength and direction of relationships between these macroeconomic indicators and GDP growth. The empirical findings reveal a statistically significant positive correlation between FDI and GDP, indicating that a 1% increase in FDI is associated with a 1.48% rise in GDP. In contrast, inflation emerges as a destabilizing factor, potentially curbing consumer spending and hindering economic expansion. Oil price volatility, while not directly quantified, is identified as a critical variable influencing both inflation and investor confidence. The study underscores the pivotal role of sound fiscal and monetary policies in mitigating inflationary pressures and creating an enabling environment for sustained foreign investment inflows. The insights generated hold substantial implications for policymakers, offering evidence-based guidance for formulating economic strategies aimed at fostering long-term, inclusive growth. Future research is recommended to incorporate additional macroeconomic variables, such as exchange rates and interest rates, and to explore their cumulative impact on GDP over extended periods, thereby enriching the understanding of Malaysia^s economic resilience and trajectory. Keywords: Gross Domestic Product (GDP) Foreign Direct Investment (FDI) Inflation Oil Prices Macroeconomic Analysis Share Link | Plain Format | Corresponding Author (OSWALD TIMOTHY EDWARD)

37	Halal industry	ABS-87
Development Of Halal Ecosystem For Increasing Business Sustainability For Small And Medium Enterprise. Systematic Literature Review Atina Shofawati Department of Islamic Economics, Faculty of Economics and Business, Airlangga University, Surabaya, Indonesia Abstract Purpose: The purpose of this research to give explanation about the Development Of Halal Ecosystem For Increasing Business Sustainability For Small And Medium Enterprise. Small and Medium enterprise is the backbone and fundamental source for the robustness of Indonesian economy. Methodology: This research use qualitative with systematic literature review with PICO approach. Result : Development Of Halal Ecosystem For Increasing Business Sustainability For Small And Medium Enterprise with Systematic Literature Review with PICO approach need for the development of performance of Small and Medium Enterprise with halal product and services through the synergy between many stakeholders from government and the relevant stakeholder and increase the awareness for halal consumption and protect with regulation about halal industry Keywords: Halal ecosystem, Business Sustainability Share Link | Plain Format | Corresponding Author (Atina Shofawati)

38	Human resources management	ABS-8
Exploring the Role of AI-Driven Recruitment in Achieving Organizational Diversity: Addressing Bias, Equity, and Inclusivity in Hiring Practices Zarina(a)*,. Ajlal Haider(b) Department of Management, Faculty of Economics and Business, Airlangga University, Indonesia Abstract This study explores the strategic implications of digital transformation for corporate growth and sustainability by examining its function in human resource management (HRM), particularly within Haier Group. HRM must adjust by utilizing technology to improve organizational performance as the global economy continues to change due to digitalization. The study discusses the ethical ramifications of the ^soft^ and ^hard^ models of human resource management as well as the growing significance of digital HRM in the increasingly interconnected world. The study examines how Haier Group has improved its HR procedures, such as hiring, training, performance management, and employee engagement, by implementing digital tools and platforms. Haier has a competitive edge in the worldwide market thanks to its strategic approach, which combines innovation, technology, and human resources. The study also explores the drawbacks and advantages of digital HRM, including enhanced employee satisfaction, cost savings, and data-driven decision-making. Finally, the study sheds light on HRM^s future by highlighting how crucial it is to constantly adjust to new technology in order to be competitive. Keywords: Digital Transformation, Human Resource Management, Haier Group, Ethical HRM Models, Digital HRM, Innovation, Strategic HRM, Globalization, Employee Experience, Technological Advancements Share Link | Plain Format | Corresponding Author (zarina zarina)

39	Human resources management	ABS-10
The Gamification of Green Leadership for Sustainable Ecotourism in Surabaya Billy Purwocaroko Noeringtyas, Mima Kurniasih Universitas Pembangunan Nasional ^Veteran^ Jawa Timur Abstract Implementation of green leadership as a leadership strategy that aims to realise the vision of long-term sustainability instead of episodic ones. The new leadership model that has economic, social and environmental awareness is needed to face the challenges of the triple planetary crisis consisting of climate change, pollution, and biodiversity loss. The young generation is the future owner that has great potential to develop and implement innovative solutions to solve complex environmental problems. Therefore, sustainable environmental conservation efforts require the involvement of the younger generation. The eastern coastal region of Surabaya, which holds significant potential for mangrove conservation, faces challenges due to the declining mangrove forest area caused by urban expansion and environmentally destructive by human activities. This study explores the development of a gamification model to implement green leadership to increase the involvement of the younger generation in mangrove conservation. This study employs the design thinking methodology to project a suitable gamification model for the sustainable development of green leadership. Data will be collected through five stages of design thinking processes with support from literature review of scientific journals, research reports, and relevant case studies to assess the impact, challenges, and factors that drive participation and engagement in mangrove conservation development. Additionally, thematic analysis of recent literature will be conducted to gain a broader and more detailed understanding to support the development of the gamification model that encourages green leadership practices in mangrove conservation. The expected findings of this study focus on highlighting practices in the development of green leadership in the eastern coastal region of Surabaya as a crucial component of the youth mangrove conservation. By considering various perspectives, backgrounds, and experiences, this research aims to develop a framework with a gamification model that encourage the green leadership practices in the young generation. This framework may serve as a reference for youth leadership in fostering innovation, creativity, and problem-solving capabilities to solve problems to make decisions that can reduce negative impacts on the environment. Gamification has potential to encourage green leadership practices in mangrove conservation. The proposed model^s implementation requires further field studies to evaluate its effectiveness on a larger scale before full adoption. Furthermore, the findings of this study may contribute to sustainable strategies for developing green leadership as a long-term conservation effort. Keywords: Green Leadership, Sustainability, Gamification, Design Thinking Share Link | Plain Format | Corresponding Author (Billy Purwocaroko Noeringtyas)

40	Human resources management	ABS-28
The Role of Human Resources in the Implementation of Lean Management: A Systematic Literature Review Pawenary(a*), Muniroh(b), Dyan Ayu Lukitoningrum(C) (a,b,c) Bussiness and Economy Program Study, Universitas Esa Unggul, Jalan Arjuna Utara No.9, Kebon Jeruk, Jakarta. *pawenary[at]esaunggul.ac.id Abstract It is widely recognized that inefficiencies in operational systems often lead to excessive work repetition, resulting in resource wastage, including materials and labor. Numerous studies have underscored the critical role of Human Resource Management (HRM) in enhancing production optimization. This study seeks to analyze the strategic role of HRM in improving organizational performance through the implementation of Lean Management principles. This study presents a novel perspective by integrating Human Resource Management (HRM) strategies with Lean Management principles to enhance organizational performance. While previous studies have explored HRM and Lean Management separately, this research uniquely examines their synergy, particularly in improving operational efficiency, productivity, and innovation. Employing a qualitative descriptive approach, this research investigates the effectiveness of integrating HRM with various Lean Management methodologies, including Lean Production (LP), Total Quality Management (TQM), Just-In-Time (JIT), and Total Productive Maintenance (TPM). The findings reveal that well-implemented HRM practices contribute significantly to enhancing operational efficiency, productivity, and organizational innovation. However, the effectiveness of HRM is not universally applicable and is contingent upon multiple determinants, such as industrial sector, competitive environment, organizational culture, firm size, and stability. Consequently, an adaptive and context-specific HRM approach is imperative to achieving optimal organizational outcomes. Keywords: Human Resources Management- Lean Management- Productivity- Efficiency- Innovation Share Link | Plain Format | Corresponding Author (Pawenary Pawenary)

41	Human resources management	ABS-49
AN EVALUATIVE STUDY ON THE PERFORMANCE OF E-LEARNING IN ENHANCING HUMAN RESOURCES COMPETENCE IN PUBLIC SECTOR LOGISTICS Mashudi (a*), Luluk Fauziah (a), Edy Rahardja (a) a) Vocational School of Diponegoro University, Semarang, Indonesia Abstract Currently, advancements in digital technology have encouraged the public sector to adopt e-learning as a training method for civil servants (ASN), particularly in public logistics management. However, the effectiveness of e-learning in enhancing ASN^s technical competencies in logistics still requires improvement, especially due to the lack of interactivity and the weak correlation between training materials and real-world job tasks. This study aims to evaluate the effectiveness of e-learning in improving human resource competencies in public sector logistics while identifying weaknesses in e-learning-based training systems. By employing a descriptive evaluative approach based on a literature review, this research synthesizes various studies related to e-learning-based logistics training published in the past six years. The key findings reveal that while e-learning offers flexibility, it has limitations in terms of interactivity and relevance to fieldwork. Furthermore, the blended learning approach, which integrates online training with face-to-face sessions, has been found to be more adaptable and effective in enhancing ASN^s technical competencies. The contribution of this research lies in the development of a blended learning model that is more relevant to the needs of the public logistics sector and provides practical guidance for shaping more efficient and demand-driven ASN training policies. Keywords: e-learning, human resource competence, public logistics, training evaluation, government sector. Share Link | Plain Format | Corresponding Author (Mashudi Mashudi)

42	Human resources management	ABS-61
THE INFLUENCE OF STRATEGIC LEADERSHIP, CIVIL SERVANT COMMITMENT AND COMPETENCE ON CIVIL SERVANT PERFORMANCE IN REGIONAL APPARATUS ORGANIZATIONS (OPD) OF OGAN KOMERING ULU DISTRICT This Sample Abstract 1. M. Agus Kurniawan, 2. Isnurhadi, 3. Zunaidah, 4. Marlina Widiyanti Universitas Sriwijaya Abstract This study aims to analyze the effect of strategic leadership, commitment of the State Civil Apparatus (ASN), and competence on ASN performance at the Regional Apparatus Organization (OPD) in Ogan Komering Ulu Regency. The background of this research departs from the importance of improving the quality of ASN performance as the backbone in implementing public service, development, and community empowerment functions at the regional level. Visionary strategic leadership, ASN commitment to the organization, and adequate individual competence are believed to be the main factors that can encourage improved apparatus performance. This research uses a quantitative approach with a survey method. Data were collected through distributing questionnaires to 150 respondents who were ASNs from 30 OPDs within the Ogan Komering Ulu Regency Government. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), which aims to test the direct influence between variables. The results showed that the three independent variables, namely strategic leadership, ASN commitment, and competence, had a positive and significant influence on ASN performance. Leadership that is able to formulate strategic direction, high ASN commitment to organizational values and goals, and competencies that include knowledge, skills, and professional work attitudes, together are able to optimally improve ASN performance. These findings recommend the need for continuous efforts in strengthening leadership capacity, building a work culture that supports ASN commitment, and structured and sustainable competency development programs to achieve the vision of a ^golden Indonesia 2045^. Keywords: Strategic Leadership, ASN Commitment, Competence, ASN Performance, OPD Share Link | Plain Format | Corresponding Author (M. Agus Kurniawan)

43	Human resources management	ABS-102
Unlocking Knowledge Transfer in International Assignments: A Structural Equation Modelling Study of Expatriate AMO Competencies and Local Absorptive Capacity CACOK @ MUHATHIR BIN MUHAMAD NOR, DR NOR AZAIRIAH FATIMAH OTHMAN, DR AKMAL AINI OTHMAN, OSWALD TIMOTHY EDWARD Universiti Teknologi MARA Malaysia Abstract International assignments have become a strategic tool for multinational corporations (MNCs) to transfer managerial and technical knowledge across borders, fostering global workforce development and organizational competitiveness. However, despite their prevalence, many organizations struggle to achieve successful knowledge transfer during these assignments due to challenges such as cultural barriers, expatriate adaptability, and the recipient^s capacity to absorb new knowledge. This study examines the key factors that influence the success of knowledge transfer in international assignments, with a focus on expatriate competencies: ability, motivation, and opportunity-seeking and the mediating role of local staff^s absorptive capacity within Malaysia^s manufacturing sector. A quantitative research design was employed, utilizing a survey method to collect data from 195 local employees working directly with expatriates in manufacturing firms across the Johor, Selangor, and Penang regions, which were selected for their high concentration of multinational operations. The survey assessed perceptions of expatriate competencies, absorptive capacity, and knowledge transfer success using validated scales from prior studies. Data analysis was conducted using Partial Least Squares Structural Equation Modelling (PLS-SEM), which is particularly suited for complex models with mediating variables and non-normal data distributions. The findings reveal that expatriate ability, motivation, and opportunity-seeking positively influence knowledge transfer success, with absorptive capacity significantly mediating these relationships. Notably, opportunity-seeking emerged as the strongest predictor, highlighting the importance of proactive interactions in knowledge transfer. The study also underscores the critical role of local staff^s absorptive capacity in effectively assimilating and applying transferred knowledge. This research contributes to the literature by integrating the Ability-Motivation-Opportunity (AMO) theory with absorptive capacity theory, thereby providing a comprehensive framework for understanding the dynamics of knowledge transfer in international assignments. The findings offer practical insights for organizations to enhance expatriate selection, training, and knowledge-sharing strategies, ultimately improving the success of international assignments and fostering local staff development. Keywords: Knowledge Transfer Expatriate Competencies Absorptive Capacity International Assignments Malaysian Manufacturing Sector Share Link | Plain Format | Corresponding Author (OSWALD TIMOTHY EDWARD)

44	Human resources management	ABS-105
Understanding Intention to Quit among Gen Z Employees in Startup Companies : A Career Adaptability Approach with Dual Moderators Alnisa Min Fadlillah, Tri Siwi Agustina, Praptini Yulianti a). Doctoral of Management Science Department, Faculty of Economics and Business, University of Airlangga b). Management Department, Faculty of Economics and Business, National Development University ^Veteran^ Jakarta, Jakarta Abstract In Indonesia^s rapidly evolving startup ecosystem, Generation Z is emerging as a critical workforce segment, yet faces alarmingly high turnover rates. This study investigates the psychological and contextual factors influencing Gen Z employees^ intention to quit, focusing on the role of proactive personality and career adaptability, and the moderating effects of perceived organizational support and perceived social support. Utilizing a cross-sectional survey of 273 startup employees in Jakarta and moderated mediation analysis via PROCESS Macro 4.2, findings reveal that proactive personality significantly enhances career adaptability, which in turn strongly reduces turnover intention. Both traits independently and jointly contribute to retention, especially when contextual supports are high. Perceived Organizational Support and Perceived Social Support not only moderate the direct effects of these traits on intention to quit but also amplify the mediating role of adaptability. These findings underscore the importance of aligning internal traits with supportive environments to effectively reduce early turnover among Gen Z employees. The study provides practical insights for startups seeking to strengthen talent retention by fostering both individual career resources and psychosocial supports. Keywords: Proactive Personality, career Adaptability, Intention to quit, gen Z employee, Startup Share Link | Plain Format | Corresponding Author (Alnisa Min Fadlillah)

45	International economics	ABS-15
A Comparative Study on Chinese, Japanese and South Korean Development Aid Strategies Yeremia Nicolaus Widjanarko and Miguel Angel Esquivias Faculty of Economics & Business, Universitas Airlangga Abstract This research paper examines the development aid strategies of China, Japan and South Korea, focusing on how their differences affect the international system. The significance of this study lies in understanding the evolving dynamics of international development assistance, particularly as these three nations transition from aid recipients to influential donors. The central research focus guiding this paper is how differences between Chinese, Japanese and South Korean development aid strategies affect the international system. To address this focus, this research employs Neorealism as its theoretical framework, which posits that states operate in an anarchic international system where power dynamics and national interests shape their actions. Utilizing a qualitative multiple case methodology, the research synthesizes existing literature, official documents and case studies to explore the distinct approaches of those three nations in development aid. Key findings reveal that China^s infrastructure-based aid strategy enhances its geopolitical influence, Japan^s emphasis on human security and sustainability positions it as a stabilizing force and South Korea^s tailored cooperation fosters regional partnerships. These differences not only reflect each country^s historical context and national interests but also contribute to a more complex and multipolar international system of development aid. The implications of these findings underscore the importance of understanding the interplay between development assistance and global power dynamics, highlighting the need for further research into the perspectives of recipient countries. Keywords: China, Develpment Aid, Japan, Neorealism, South Korea. Share Link | Plain Format | Corresponding Author (Yeremia Nicolaus Widjanarko)

46	International economics	ABS-42
Pass-Through Effects of Exchange Rates and Tariffs on Indonesia^s Import Prices Kadek Saputra Dwi Adnyana (a*), Rossanto Dwi Handoyo (b) (a) Faculty of Economics and Business, Universitas Airlangga (b) Faculty of Economics and Business, Universitas Airlangga Abstract This study aims to analyze the effect of the real exchange rate and most favored nation (MFN) tariff on the price of imported products in Indonesia. The data used includes ten main imported products of Indonesia from 2008 to 2022. The Generalized Method of Moments (GMM) methods is used to overcome potential endogeneity in the dynamic panel model. The analysis shows that real exchange rates and MFN tariffs have a varied impact on the prices of imported products, depending on the characteristics of each commodity. In addition, the prices of partner countries^ export product and the existence of free trade agreements (FTAs) are also shown to have a direct influence on import prices. These findings provide an empirical basis for developing more sector-specific policies to control inflation and strengthen international trade cooperation. Keywords: Exchange Rate Pass-Through- Tariff Pass-Through- Import Prices- Free Trade Agreement- Generalized Method of Moments Share Link | Plain Format | Corresponding Author (Kadek Saputra Dwi Adnyana)

47	Islamic capital market	ABS-71
Analysis Of Stock Market Reactions to The Issuance of Sharia Corporate Sukuk in Indonesia Ahmad Fadlur Rahman Bayuny, Muhamad Nafik Hadi Ryandono, Ari Prasetyo, Fathiya Ni^matul ^Aisy Universitas Airlangga Abstract This study aims to examine the reaction of the Indonesian stock market to sukuk issuances over an 11-year period from January 2013 to December 2023. The quantitative approach is employed using an event study and market model, with the Indonesia Sharia Stock Index (ISSI) as the benchmark. This study analyzes market reactions using average abnormal returns and average trading volume activity as variables. The results show that there is a market reaction around the sukuk issuance date, with a significant negative average abnormal return in periods t-7, t+2, and t+4. Furthermore, there is no significant difference in average abnormal returns and average trading volume activity before and after the sukuk issuance. The average abnormal return and average trading volume activity of each company also show no significant difference before and after the sukuk issuance, except for the average trading volume activity of companies TINS and INKP in the basic materials sector. These findings indicate a significant negative reaction to sukuk issuances. This result contradicts previous literature that states a significant market reaction, either positive or negative. The insignificance of these results seems to be caused by investor perceptions of sukuk issuances in Indonesia. Keywords: Sukuk- ISSI- Market Reaction Share Link | Plain Format | Corresponding Author (Ahmad Fadlur Rahman Bayuny)

48	Islamic finance and banking	ABS-44
^Do ESG Practices Improve Asset Quality? Evidence from Islamic and Conventional Banks in OIC Countries^ Fajar Dysna Kurniawan (a*), Mamduh M Hanafi (b) a) Master of Science in Management, Faculty of Economics and Business, Gadjah Mada University [at]fajardysnakurniawan[at]mail.ugm.ac.id b) Department of Management,Faculty of Economics and Business, Gadjah Mada University Abstract This study investigates the impact of Environmental, Social, and Governance (ESG) practices on the asset quality of banks within the dual banking systems of Organisation of Islamic Cooperation (OIC) countries, where both Islamic and conventional banks operate concurrently. Rooted in Stakeholder Theory, ESG practices are expected to enhance asset quality by aligning bank operations with broader stakeholder interests and promoting responsible lending behavior. Complementarily, the Resource-Based View suggests that ESG adoption can be a source of strategic advantage, enabling banks to better manage long-term credit risks and sustain superior asset quality. However, this relationship is unlikely to be uniform across all institutions. The study introduces financial performance as a moderating variable, recognizing that highly profitable banks may pursue aggressive lending or cost-cutting strategies (e.g., reduced loan monitoring) that dilute the benefits of ESG on asset quality, an idea consistent with the ^skimping hypothesis.^ Through this lens, financial performance may either reinforce or weaken the positive ESG to asset quality linkage depending on managerial orientation and strategic behavior. Employing an unbalanced panel dataset of Islamic and conventional banks across selected OIC countries from 2009 to 2024, the study applies fixed-effects panel regression to control for unobserved heterogeneity. Asset quality is proxied using ratios such as non-performing loans to total loans, while ESG performance is measured via standardized ESG scores from Refinitiv. Financial performance is captured through indicators such as return on equity. Findings from this research are expected to provide nuanced insights into how internal bank dynamics, particularly profitability interact with sustainability practices in shaping asset quality outcomes. The study offers important implications for policymakers, bank managers, and regulators seeking to align financial stability with responsible banking through ESG integration, especially in emerging markets with dual banking systems. Keywords: ESG, asset quality, financial performance, stakeholder theory, skimping hypothesis, Islamic banking, OIC countries, dual banking system, fixed-effects model, sustainability in finance Share Link | Plain Format | Corresponding Author (FAJAR DYSNA KURNIAWAN)

49	Islamic finance and banking	ABS-75
Exploring the Efficiency Gap of Islamic Banks in Indonesia: A Dual Perspective on Operating-model Type and Institutional Ownership Satriyo Dwicahyo Sekolah Vokasi, Universitas Gadjah Mada Abstract The study explores the operational efficiency gap between Islamic banks (IBs) in Indonesia, from operating model perspective (full-fledged IBs vs Islamic Window Banks) as well as differences based on institutional ownership structures (regional versus non-regional development IBs). Utilizing panel data regression analysis, this research examines efficiency using the operating expense-to-income ratio (BOPO), comparing 13 full-fledged IBs and 20 Islamic windows of conventional banks during 2018-2023. The study finds that Islamic window banks are more efficient compared to full-fledged IBs, as indicated by lower BOPO ratios. The same result holds for the non-regional development IBs sub-sample, but not for the regional development IBs. Furthermore, IBs owned by regional government (both full-fledged and Islamic window IBs) in overall are more efficient than their non-regional development IB counterparts. Other factors such as bank size, profitability, and stability significantly improve efficiency across all bank types. These findings suggest that the operational model significantly influences bank^s efficiency, as the Islamic window model benefiting from resource sharing with their parent conventional banks. Additionally, regional government ownership also impacts IBs^ efficiency. The findings are expected to have policy implications, particularly regarding the spin-off policy for Islamic window of conventional banks, by providing views of the potential advantages of the resources-sharing model and regional government backing in enhancing IBs^ efficiency in Indonesia. Keywords: Islamic banks, full-fledged, Islamic window bank, efficiency Share Link | Plain Format | Corresponding Author (Satriyo Dwicahyo)

50	Islamic finance and banking	ABS-84
Determinants of Financial Performance in Islamic Life Insurance Companies: Evidence from Indonesia Nur Kholis(a), Yunika Hidayah(a), dan Rakhmawati (a,b*) (a) Department of Islamic Economics, Universitas Islam Indonesia (UII), Yogyakarta, Indonesia (b) PhD Student in Islamic Economy & Halal Industri, Universitas Gadjah Mada, Yogyakarta, Indonesia rakhmawati[at]uii.ac.id Abstract This study investigates the internal determinants of financial performance among Islamic life insurance companies in Indonesia. The financial performance is measured by Return on Assets (ROA). Using panel data from 24 Islamic life insurers between 2018 and 2022, the study employs panel regression analysis, the random effect approach. The results indicate that the size of the board of directors has a significant positive impact on financial performance, while leverage exhibits a strong negative effect, suggesting that excessive reliance on debt hampers performance. In contrast, variables such as the board of commissioners, the sharia supervisory board, firm size, and age do not show significant relationships with performance, implying that compliance structures and institutional maturity alone do not guarantee superior outcomes. These findings emphasize the importance of governance quality and prudent financial management in enhancing the performance of Islamic life insurance firms. The study contributes to the growing literature on Islamic finance by integrating governance and financial metrics within an emerging market context, offering actionable insights for managers, policymakers, and regulators seeking to strengthen institutional sustainability and competitiveness in the Islamic insurance sector. Keywords: takaful, return on asset, corporate governance, sharia supervisory board Share Link | Plain Format | Corresponding Author (Rakhmawati Rakhmawati)

51	Islamic finance and banking	ABS-86
Islamic Finance for Sustainable Development: A Hybrid Systematic Literature Review And Bibliometric Analysis 1. Cita Sary Dja^akum- 2. Atina Shofawati- 3. Ach Fatayillah Mursyidi 1. Department of Islamic Economics, Faculty of Economics and Business, Airlangga University, Surabaya, Indonesia, AND Faculty of Islamic Economics and Business, Walisongo State Islamic University Semarang, Indonesia 2. Department of Islamic Economics, Faculty of Economics and Business, Airlangga University, Surabaya, Indonesia 3. School of Divinity, University of Edinburgh Abstract Purpose - Many studies have examined Islamic finance in recent decades. However, in-depth research on this subject is still limited. Therefore, this study aims to conduct a systematic literature review and bibliometric analysis on Islamic finance based on existing empirical research. Design/methodology/approach - The study used a hybrid approach that combines a systematic review and bibliometric analysis to provide a comprehensive picture. A systematic literature review follows the PRISMA guidelines by using the term ^Islamic finance^ in the ^Article Title, Abstract, and Keywords^ database Scopus, and generated 2861 publications from 1991 to 2025. Meanwhile, bibliometric analysis uses the VOSviewer tool. The evaluation will be carried out on May 3, 2025. Findings - Research on Islamic finance is still in great demand, although very few people researched it in the early days of its emergence. Research on Islamic finance is not limited to countries with Muslim majorities, such as Malaysia and Indonesia, but also to countries with a non-Muslim majority, such as the United Kingdom and the United States. The results of this research analysis benefit academics and practitioners in developing Islamic financial theory and its application in financial institutions. The main contribution of Islamic finance in realising sustainable development is with sharia-based financing instruments such as sukuk, and social-based finance such as Zakat, waqf, and infaq. Limitations/implications of the study - This study only used the Scopus database for academic publications. Advanced research can improve generalisation by combining the Scopus database with the Web of Science. Practical implications - The implications relate to the sustainability of Islamic financial institutions through Islamic financial instruments based on Sharia principles. Social implications - The study offers analytical insights on sustainable Islamic finance to professionals and the wider public. Originality/value - Research on Islamic finance is developing globally. However, in-depth studies on this subject are still limited to the existing literature. Keywords: Islamic finance, literature review, VOSviewer, bibliometric analysis Share Link | Plain Format | Corresponding Author (Atina Shofawati)

52	Islamic social finance	ABS-1
From Redistribution to Orchestration: A Conceptual Model for the Women^s Empowerment Zakat Service Platform Budi Dharma (a*), Togar M. Simatupang (a), Santi Novani (a), Kyoichi Kijima (b) a) School of Business and Management, Bandung Institute of Technology Jalan Ganesha 10, Bandung 40132, Indonesia *budidharma[at]uinsu.ac.id b) Department of Value and Decision Science, Institute of Science Tokyo Tokyo, Japan. Abstract This study proposes a paradigm shift in Islamic social finance by reframing Zakat not as a one-way redistribution mechanism, but as an orchestrated, ethically governed service ecosystem. Drawing from field research with 302 women micro-entrepreneurs in Indonesia, the study identifies structural barriers and behavioral constraints-ranging from financial exclusion to cognitive risk patterns-that hinder the effectiveness of empowerment efforts. Through abductive reasoning and a synthesis of Service Systems Theory, value co-creation logic, Maqasid al-Shariah, and behavioral finance, the paper develops a mid-range theory: the Zakat Service Platform for Women^s Empowerment. This theory is then operationalized into the Zakat-Orchestrated Empowerment Platform, a conceptual model that guides zakat institutions in delivering adaptive, personalized, and ethically aligned support for women entrepreneurs. The platform framework outlines a co-creation journey across Kijima^s four phases model-co-definition, co-experience, co-development, and co-elevation-each designed to foster sustained inclusion, trust, and financial accountability. The study contributes a novel integration of Islamic ethics and service systems thinking, offering both theoretical innovation and practical design logic for reimagining zakat as a platform for long-term empowerment. Keywords: Zakat Service Platform- Value Co-Creation- Woman Entrepreneurs- Financial Inclusion- Behavioral Empowerment Share Link | Plain Format | Corresponding Author (Budi Dharma)

53	Management accounting	ABS-14
SOCIAL ENTERPRISE AND BUSINESS MODELS: A BIBLIOMETRIC ANALYSIS FOR ADVANCING FUTURE RESEARCH Andi Iswoyo (a*, b), Basuki (a), Novrys Suhardiyanto (a), Yanuar Fauzuddin (b) (a) Universitas Airlangga *andi.iswoyo-2018[at]feb.unair.ac.id (b) Universitas Wijaya Putra Abstract This study aims to examine the connection between business models and social enterprises through a bibliometric approach. By analyzing 356 articles from Scopus and Web of Science and using bibliometric mapping via VOSviewer, it identifies key themes and existing research gaps. The findings reveal interconnected topics such as business, strategic management, hybrid organizations, value creation, and design, alongside emerging issues like design innovation, performance, community and economic development, entrepreneurial competence, and sustainable circular economy. Limitations include the restricted range of data sources and literature scope, highlighting the need for future empirical studies on the practical application and impact of business models in social enterprises. Practically, the study provides valuable parameters for social enterprises to design effective business models, while socially, it supports the pursuit of meaningful impact through balancing financial and social goals. Its main contribution lies in mapping current themes and offering a theoretical foundation for future research on business models in the social enterprise context. Keywords: bibliometric- business model- social enterprise- sustainability- innovation Share Link | Plain Format | Corresponding Author (Andi Iswoyo)

54	Management accounting	ABS-50
^The Hospital Golden Triangle: A Pillar Toward Competitive Advantage^ Sitti Hajerah (a) and Asri Usman (b) (a) Students of the Faculty of Economics and Business, Hasanuddin University and RS Wahidin Sudirohusoso Makassar Financial Staff (b) Lecturer of of the Faculty of Economics and Business, Hasanuddin University Abstract This study aims to examine the interrelationship between the implementation of Total Quality Management (TQM), service quality, and hospital financial performance through a systematic literature review approach. TQM is regarded as a strategic approach that emphasizes continuous improvement, organization-wide engagement, and a strong focus on customer satisfaction. Based on a review of 25 selected articles published between 2014 and 2024, sourced from indexed databases such as Scopus, PubMed, and Google Scholar, the findings indicate that key components of TQM-such as leadership commitment, process management, data-driven decision-making, and employee involvement-consistently contribute positively to the quality of hospital services. Improvements in service quality not only enhance patient satisfaction but also drive operational efficiency and strengthen hospital financial performance. This study highlights that the synergy among internal quality, external service delivery, and financial stability forms what the researcher terms the Hospital Golden Triangle-a foundational concept for achieving sustainable competitive advantage. The review recommends a holistic reinforcement of quality management strategies within healthcare systems and advocates for policy support that encourages widespread TQM adoption across hospitals. Keywords: Hospital Golden Triangle, TQM, hospital services quality, financial performances Share Link | Plain Format | Corresponding Author (Sitti Hajerah)

55	Management accounting	ABS-85
Intellectual Capital and Working Capital Management: The Mediating Role of R&D Capitalization in Indonesian Family Firms Sendy Dwi Haryanto & Dian Agustia 1 Accounting Departement, Faculty Economics and Business, Universitas Airlangga, Indonesia 2 Vocational Tax Management, Faculty Economics and Business, Universitas PGRI Madiun, Indonesia Abstract Abstract Purpose - In this study, we investigate the intricate relationships between intellectual capital (IC), R&D capitalization (R&D), and working capital management (WCM) within Indonesian family firms. Drawing upon resource-based theory (RBT), we examine how knowledge resources influence operational efficiency through direct application and formalized innovation pathways. Methods - We analyze 448 firm-year observations from Indonesian family firms (2017-2023), employing system GMM estimation to address endogeneity concerns. Our research utilizes the Hayes PROCESS analysis examines R&D capitalization^s mediating role. Findings - Our results demonstrate that intellectual capital significantly enhances working capital management through reduced inventory and receivables cycles and extended payables periods. The M-VAIC model demonstrates superior explanatory power compared to traditional VAIC, highlighting the importance of innovation and relational capital dimensions in operational efficiency. R&D capitalization both directly improves working capital efficiency and mediates of intellectual capital^s operational impact. Our component-level analysis reveals heterogeneous patterns, with innovation capital exhibiting stronger complementarity with R&D capitalization than relational capital. Suggestion- Our findings suggest Indonesian family firms should prioritize balanced intellectual capital development across all dimensions, with particular emphasis on innovation capital formalization through strategic R&D capitalization. Family businesses with concentrated ownership should establish governance mechanisms that mitigate potential entrenchment effects impeding intellectual capital deployment in operational management. Keywords: Intellectual capital, working capital management, R&D capitalization, M-VAIC, family firms Indonesia Share Link | Plain Format | Corresponding Author (Sendy Dwi Haryanto)

56	Management accounting	ABS-93
The Effect of Stakeholders Pressure on ESG Performance Nanda Fito Mela, Nasrizal, Aulia Pinto Atami, Nurrahma Dewi, Salsa Mahadila Laora5 , Meylissa Putri Afifah, Baimanah Laelatus Sajad Budian, Farhan Taufik Nurzadi Universitas Riau Abstract This study aims to examine the effect of pressure from stakeholders which includes pressure from the government, customers, shareholders, employees, media, competitors, creditors and the community on ESG performance in companies listed on the Indonesia Stock Exchange for the 2019- 2022 period. The population in this study are companies listed on the Indonesia Stock Exchange from 2019 - 2022, companies that make or complete annual reports and sustainability reports from 2019 - 2022, and companies that have ESG scores available during the observation period from 2019 - 2022. The sampling technique in this study used purposive sampling technique and obtained a sample of 28 companies. The data analysis method used is multiple regression analysis. The results of this study indicate that government pressure, customer pressure and media pressure affect ESG performance, while shareholder pressure, employee pressure, competitor pressure, creditor pressure and community pressure has no effect on ESG performance. Keywords: ESG, Performance, Government, Customers, Shareholders, Employees, Media, Competitors, Creditors And Community Share Link | Plain Format | Corresponding Author (Nanda Fito Mela)

57	Management accounting	ABS-100
Please Just Try to Submit This Sample AbstractEnhancing BLUD Puskesmas Performance through Organizational Factors: A Moderated Analysis by Organizational Commitment PleaAzwir Nasir1, Nur Azlina2, Desmiyawati3, Suci Nurulita4, Vera Oktari5, Fathul bahri6, Taqiyuddin Amri7se Just Try to Submit This Sample Abstract Universitas Riau Abstract This research aims to examine and analyze the influence of participation in budget preparation, quality of human resources, internal control system, leadership style, and financial management on the performance of the BLUD Puskesmas with organizational commitment as a moderator. The population in the study was BLUD Puskesmas of Riau Province. The sample in this study used an area sampling method, so that in this study the sample was 111 BLUD Puskesmas in the Coastal area of Riau Province with the observation unit consisting of the Head of the Puskesmas, Head of Administration, Revenue Treasurer and Expenditure Treasurer. Respondents in this study totaled 444 respondents. The analysis technique used is Structural Equation Modeling (SEM) and processed using the Warp-PLS tool. The results of this research show that participation in budget preparation, quality of human resources, internal control system and leadership style influence the performance of BLUD Puskesmas, meanwhile financial management does not influence the performance of BLUD Puskesmas. Organizational commitment does not moderate the influence of budget preparation participation and financial management on the performance of BLUD Puskesmas. Meanwhile, organizational commitment moderates the influence of human resource quality, internal control system and leadership style on the performance of BLUD Puskesmas Keywords: Please JParticipation in Budget Preparation, Quality of Human Resources, Internal Control System, Leadership Style, Financial Management, Performance of BLUD Puskesmas, Organizational Commitmentust Try to Submit This Sample Abstract Share Link | Plain Format | Corresponding Author (Nur Azlina)

58	Marketing management	ABS-3
Development of Client-To-Sewer Marketing Communication Platform in Libato, San Juan, Batangas Joselito S. Malaluan(a), Aristotle W. Magalong(b), and Cristel P. Bonite(c) a) College of Accountancy, Business, Economics, and International Hospitality Management, Batangas State University-The National Engineering University, Batangas, Philippines b,c) College of Teacher Education, Batangas State University-The National Engineering University, Batangas, Philippines Abstract The study determined the development of a client-to-sewer marketing communication platform in Libato, San Juan, Batangas, assessing it through various marketing aspects such as advertising, sales promotion, personal selling, public relations, and direct marketing. Utilizing a qualitative descriptive study, the respondents were a total of 119 sewers. The researchers examined the profiles of respondents, focusing on age, sex, educational attainment, monthly income, and years of operation. A descriptive research design was utilized, with purposive sampling to identify respondents fitting the study^s criteria, and data was collected through a questionnaire. Findings indicated that the most responses came from individuals aged 42-49, with a higher number of female respondents and a majority being high school graduates. Monthly incomes of Php 3,000.00 and below received the most responses, while the longest years of operation were 6 years or more. The study concluded that the development of the marketing communication platform significantly influences the sewing business^s performance by enhancing product and service satisfaction. Additionally, educational attainment was found to have a significant relationship with advertising and sales promotion, while other demographic factors showed no significant connections. Sewers faced various challenges in utilizing marketing communication tools to engage clients. Lastly, there is a significant difference between the marketing communication mix and the challenges encountered by respondents. This comprehensive analysis provides valuable insights into the effectiveness of marketing communication strategies in the sewing industry. Keywords: Sewers, Clients, Challenges, Marketing Communication Mix Share Link | Plain Format | Corresponding Author (Joselito Suarez Malaluan)

59	Marketing management	ABS-9
The Impact of Digital Marketing on Consumer Behavior: A Literature Review Ajlal Haider (a*), ZARINA (b) Department of Management, Faculty of Economics and Business, Airlangga University, Indonesia Abstract With the advent of the internet and technological advancements, the interest in digital marketing strategies has increased a lot. As a result, digital marketing has now become an essential part of how a company interacts with the customer and influences them. This literature review deals with the effect of digital marketing to the consumer behavior, as focus is made on the ways in which the tools such as social media, mobile marketing, search engine optimization (SEO), and personal content on consumer behavior buying made. The paper reviews literature to identify digital marketing trends and psychological process related to consumers behavior in the digital era. Despite this speedy growth, there are many missing pieces of knowledge regarding how useful digital marketing is in short term, does it influence from other cultures and regions, and how are privacy issues and security of the data affecting driving all? The review finishes with these gaps detailed and examples of topics offered for future research in the field. Keywords: Digital Marketing, Consumer BehaviorMobile Marketing, Personalized Marketing, Consumer Psychology, Trust and Perception, Share Link | Plain Format | Corresponding Author (AJLAL HAIDER)

60	Marketing management	ABS-35
Privacy Concerns in E-commerce and its Impact on Self-Disclosure Affiana Aulia (a*), Bernardinus M. Purwanto (b) a.) Department of Management, Faculty of Economics and Business, Universitas Gadjah Mada Jalan Sosio Humaniora No. 1, Bulaksumur, Yogyakarta 55281, Indonesia. *affianaaulia[at]mail.ugm.ac.id b.) Department of Management, Faculty of Economics and Business, Universitas Gadjah Mada Jalan Sosio Humaniora No. 1, Bulaksumur, Yogyakarta 55281, Indonesia. Abstract At this time we cannot be separated from self-disclosure activities, almost all of our activities are carried out online, including shopping. Nowadays, people shop on e-commerce which is considered more practical than conventional shopping. Shopping online requires consumers to disclose themselves, usually online service providers require information such as address, cellphone number, full name, etc. for shopping purposes. We cannot escape these policies if we want to use e-commerce, but on the one hand, this data collection practice is not favored by all consumers because they fear for their privacy. Existing research generally focuses on the antecedents of self-disclosure, only a few examine the impact of self-disclosure, this study wants to examine the impact of self-disclosure on the purchasing behavior experienced by consumers on e-commerce whether consumers will tend to shop online or offline. This study examines three antecedents of privacy concern and one antecedent of self-disclosure using Communication privacy management theory and psychological reactance theory as the theoretical foundation. This research employs a Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach to analyze survey data collected from respondents in Indonesia. This research contributes to the literature on the impact of self-disclosure in the context of e-commerce. Keywords: Offline Purchase Behavior- Online Purchase Behavior- Privacy Awareness- Privacy Control- Privacy Policy. Share Link | Plain Format | Corresponding Author (Affiana Aulia)

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