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61	Marketing management	ABS-36
Determinants of Impulsive Buying and Its Impact on Regret in Live-Streaming E-Commerce Theresia Omiwa Oktariani (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. *theresiaomiwaoktariani[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 Live-streaming e-commerce, as one of the online shopping environments, has become a trend as a marketing strategy to sell products. Live-streaming e-commerce has various unique features and can provide more accurate product information in real time. Therefore during live-streaming, consumers are influenced to make impulse purchases without thinking about consequences that will occur after making impulsive buying decision. Previous research has revealed that impulsive buying can lead to regret. However there is still contradictory results regarding the influence of impulse buying on regret. Therefore, this research aims to determine the factors that influence impulsive buying and its impact on regret in live-streaming e-commerce by using impulse buying theory, commodity theory, bandwagon effect theory, and cognitive dissonance theory. Using an online survey and purposive sampling, the respondents of this study are someone who has bought apparel products when watching live-streaming e-commerce in the last 3 months. This research employs a Structural Equation Modeling-Partial Least Squares (SEM-PLS). This research contributes to expanding the literature on the factors that influence impulsive buying and its impact on regret in live-streaming e-commerce. Keywords: Impulsive Buying- Consumer Innovativeness- Live Shopping- Popularity Claim- Scarcity Claim- Time Pressure- Regret Share Link | Plain Format | Corresponding Author (Theresia Omiwa Oktariani)

62	Marketing management	ABS-37
Ethics Awareness and Consumer Wisdom of ChatGPT Among University Students: A Construal Level Theory Perspective Lukluk Ilmatul Khairi (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. *luklukilmatulkhairi[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 The rapid advancement of technology has given rise to generative artificial intelligence, notably ChatGPT (Chat Generative Pre-trained Transformer), introduced by OpenAI in November 2022. This technology has had a profound impact across various sectors, including higher education. Academic institutions have increasingly adopted ChatGPT to support the development of students writing skills, promote academic integrity, and prevent plagiarism. However, the widespread use of ChatGPT has also sparked ethical concerns regarding its potential misuse by students to generate academic content without proper attribution. As such, it is imperative for educational institutions to ensure that students not only comply with usage policies but also develop a deep understanding of the ethical and academic implications associated with AI-assisted writing tools. This study aims to examine the factors that influence students wise and consumer wisdom of ChatGPT in academic contexts. Grounded in Construal Level Theory and Ethical Decision Making Theory, the study employs Structural Equation Modeling-Partial Least Squares (SEM-PLS) to analyze data collected from university students across Indonesia. The findings are expected to contribute to the formulation of strategies that promote ethical AI usage in higher education. Keywords: Emotional Connectedness- Knowledge- Psychological Distance- Salience- Social Distance Share Link | Plain Format | Corresponding Author (Lukluk Ilmatul Khairi)

63	Marketing management	ABS-38
The Influence of Hedonism on Consumers Symbolic Identity: The Mediating Role of Impulse Buying and the Moderating Effects of Sales Promotion and Payment Options Dewi Suci khairani (a), Yulia Arisnani Widyaningsih (b) a) Department of Management, Faculty of Economics and Business, Universitas Gadjah Mada Jalan Sosio Humaniora No. 1, Bulaksumur, Yogyakarta 55281, Indonesia. b) Department of Management, Faculty of Economics and Business, Universitas Gadjah Mada Jalan Sosio Humaniora No. 1, Bulaksumur, Yogyakarta 55281, Indonesia Abstract This study aims to examine the influence of hedonism on consumers^ symbolic identity formation, with impulse buying as a mediating variable and sales promotion and payment options as moderating variables. The research focuses on Generation Z in Indonesia, a demographic known for its strong inclination toward hedonic and impulsive consumption behaviors, particularly in the context of online footwear purchases. Grounded in Self-Determination Theory and Cognitive Dissonance Theory, this study investigates five key constructs: hedonism, impulse buying, sales promotion, payment options, and symbolic identity. A quantitative approach is employed, utilizing purposive sampling of 210 respondents from Gen Z who have experience purchasing footwear online. Data is collected through an online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings are expected to contribute theoretically to the literature on digital consumer behavior and practically to marketing strategies in the footwear industry, especially in designing emotion-driven and symbol-based campaigns tailored to Gen Z preferences. Keywords: hedonism, impulse buying, sales promotion, payment options, symbolic identity, Generation Z Share Link | Plain Format | Corresponding Author (Dewi Suci Khairani)

64	Marketing management	ABS-40
Environmentally Cosmetics Claim: The Role of Corporate Credibility and Mindfulness as Moderation Ansari A. Syahafin (a*), Bayu Aji Aritejo(b) a) Department of Management, Faculty of Economics and Business, Universitas Gadjah Mada Jalan Sosio Humaniora No. 1, Bulaksumur, Yogyakarta 55281, Indonesia. *ansariasyahafin[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 The cosmetics industry has undergone a significant transition as a result of the growing concern for sustainability and environmental impact. The reason for this trend is because cosmetics that appear green are perceived by consumers as brands with minimal environmental damage and manageable health risks and are considered safe. However, the high number of false green claims makes consumers skeptically and negative towards brands with green claims. This study aims to explore whether corporate credibility will lead consumers to purchase brands that claim to be environmentally friendly on a recurring basis. The theories used to predict hypotheses are theory of consumption value, credibility theory, and self-regulation theory. The research method uses quantitative with explanatory descriptive statistical research design. Using an online survey and purposive sampling, the respondents of this study were someone who bought and used cosmetics that claimed to be environmentally friendly in the last 6 months. This research uses Structural Equation Modeling-Partial Least Squares (SEM-PLS). This research is designed to expand the application of theory of consumption value, credibility theory and self-regulation theory in the context of consumer behavioral intentions when deciding to make repeat purchases. Keywords: Brand attitude- Corporate credibility- Mindfulness- Perceived green value- Repurchase intention Share Link | Plain Format | Corresponding Author (Ansari A. Syahafin)

65	Marketing management	ABS-46
Materialism and the Use of PayLater in Digital Marketing: Implications for Consumers Overall Well-Being Andi Mohammad Riyaldi Kahfianka (a*), Yulia Arisnani Widyaningsih (b) a.) Department of Management, Faculty of Economics and Business, Universitas Gadjah Mada Jalan Sosio Humaniora No. 1, Bulaksumur, Yogyakarta 55281, Indonesia. *andimohammadriyaldikahfianka1998[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 This research stems from concerns over the increasing use of PayLater services in digital marketing in Indonesia, which may simultaneously threaten consumer well-being. Based on Stimulus-Organism-Response (SOR) theory and hedonic adaptation, this study aims to examine how materialism influences the use of PayLater and its impact on consumers^ overall well-being. Specifically, we propose that materialistic impulses induce impulsive consumption behavior through the use of PayLater, which subsequently increases current money management stress and decreases expectations of future financial security, thereby decreasing overall well-being. Using a survey-based quantitative approach of active PayLater users from among millennials and Gen Z. This research contributes academically by enriching the literature in the field of digital marketing, especially in the context of materialism where there is still very little empirical evidence on innovative payments such as PayLater and its relationship with overall well-being. Practically, the results of this study can be used by companies to design more ethical and sustainable marketing strategies, by understanding the negative impact of PayLater on consumers in order to reduce the risks that can be posed by the use of paylater and build long-term loyalty. Keywords: Materialism- Buy Now Pay Later- Digital marketing- Consumer well-being- Paylater Share Link | Plain Format | Corresponding Author (Andi Mohammad Riyaldi Kahfianka)

66	Marketing management	ABS-52
The Influence of Artificial Intelligence Influencers^ Attractiveness on Purchase Behavior: The Mediating Role of Engagement and the Moderating Role of Influencer-Follower Congruence Robiyanto, Widya Paramita Faculty of Economics and Business (FEB), Gadjah Mada University. Jln. Sosio Humaniora No.1, Bulaksumur, Depok, Sleman, Yogyakarta 55281 Abstract This study investigates the influence of artificial intelligence (AI) influencers^ attractiveness on purchase behavior, with engagement as a mediator and influencer-follower congruence as a moderator. Grounded in Source Credibility Theory and Self-Congruence Theory, this research examines how different dimensions of AI influencers^ attractiveness-physical and social-affect engagement and purchasing behavior. Using a quantitative approach, data were collected from 273 respondents via an online survey and analyzed through Structural Equation Modeling (SEM). The results indicate that physical attractiveness has a stronger impact on engagement (&#946- = 0.350) compared to social attractiveness (&#946- = 0.268), highlighting the continued importance of digital aesthetics in capturing followers^ attention-even in non-human influencer contexts. However, only social attractiveness significantly influences purchase behavior (&#946- = 0.302), suggesting that relational cues such as warmth and friendliness drive consumer action more than visual appeal. Furthermore, engagement significantly mediates the relationship between AI influencers^ attractiveness and purchase behavior, reinforcing its critical role in the digital marketing funnel. In contrast, influencer-follower congruence does not significantly moderate this relationship, challenging assumptions of Self-Congruence Theory and indicating that perceived alignment may be less relevant when the influencer is non-human. These findings contribute to theoretical advancements by extending Source Credibility Theory into AI-driven environments and calling for a re-evaluation of Self-Congruence Theory. Practically, the study offers strategic insights for marketers on leveraging AI influencers^ visual and social cues to enhance engagement and stimulate purchasing behavior. Keywords: AI influencer- engagement- purchase behavior- self-congruence- source credibility Share Link | Plain Format | Corresponding Author (Robiyanto Robiyanto)

67	Marketing management	ABS-54
The Role of E-Commerce in Empowering Cooperatives: Digital Implementation and the Spirit of Collectivism Made Yudi Darmita*, Ida Bagus Raka Suardana, A.A.N Eddy Supriyadinata Gorda, Ida Ayu Oka Martini Universitas Pendidikan Nasional Abstract Abstract Purpose - This study aims to understand the transformation of digital services and cooperative accountability through internalization of the culture of joy and sorrow in cooperatives. Methodology -An interpretive qualitative approach inspired by a culture of joy and sorrow was used to understand the experience of digital transformation and cooperative management. Five informants who met the criteria as managers or heads of cooperatives were involved in the in-depth interviews. Findings - The results of the analysis found three main findings. First, digital transformation increases the reach and effectiveness of services along with transparency in reporting cooperative management. Second, the presence of the regional and central governments supports and encourages technological transformation, which is expected to become a facilitator in the future. Third, the culture of joy and sorrow is translated into cooperative activities based on Tri Hita Karana^s philosophical values of maintaining harmony with the Creator, fellow cooperative members, and a sense of concern for the universe. Originality - Internalizes the principle of family in cooperative management, which is the local value of Tri Hita Karana in the form of activities that balance the harmony of members with the Creator, members with cooperative managers, and concern for caring for the universe. Keywords: Please Just TrFamily Principle- Culture of Joy and Sorrow- Cooperatives- Digital Transformation- Tri Hita Karanay to Submit This Sample Abstract Share Link | Plain Format | Corresponding Author (Made Yudi Darmita)

68	Marketing management	ABS-72
Techno-Ethical Drivers of Sustainable Fashion: A Conceptual Reinterpretation of Gen Z^ s Purchase Intention Dian Novita, Tanti Handriana, Dien Mardhiyah, Wenti Krisnawati a). Doctoral of Management Science Department, Faculty of Economics and Business, University of Airlangga b).Management Department, Faculty of Economics and Business, University of Teknokrat Indonesia, Bandar Lampung Abstract Purposes: This study is to reinterpret Generation Z^s sustainable fashion purchase intention through a techno-ethical lens by reanalyzing existing data using the Theory of Planned Behavior. Methods: This quantitative study utilizes previously collected survey data from 399 respondents, which was analyzed using Structural Equation Modeling (SEM) via AMOS. The reanalysis situates Attitude, Subjective Norm, and Perceived Behavioral Control not merely as psychological factors but also as constructs influenced by digital technologies, including influencer marketing, algorithmic recommendations, and sustainability-tracking applications. Results: The findings indicate that environmental concern and fashion involvement exert a substantial influence on behavioral antecedents and purchase intention, with six significant mediation paths identified. By offering an alternative interpretation of the results, this study underscores the role of digital environments as ethical infrastructures that influence sustainable consumption patterns. For instance, perceived control is enhanced through transparency features embedded in shopping applications, while subjective norms are influenced by social media communities and eco-influencers. Conclusion and Suggestion: The importance of integrating ethical digital design into platforms to effectively promote sustainable behaviors is emphasized. This reinterpretation makes a theoretical contribution by enriching behavioral models with technological mediation and a practical contribution by guiding designers and marketers in ethically engaging Gen Z consumers. Keywords: Ethical Technology ,Sustainability Behavior, Sustainable Fashion, Techno-Ethics, Theory of Planned Behavior Share Link | Plain Format | Corresponding Author (Dian Novita)

69	Public economics	ABS-30
Analysis of government budget efficiency in the health sector of district and cities in East Java Province Widya Sylviana & Ayina Salma Faculty Economic and business Universities Airlangga Abstract This study aims to examine and analyze the level of technical efficiency of district and city government expenditures in East Java Province in the health sector before and during the Covid-19 pandemic, as well as to analyze the factors that affect the technical efficiency of health budgets in districts and cities of East Java Province before and during the Covid-19 pandemic. during the Covid-19 pandemic. This study uses secondary data for 4 years ( 2018-2021), before Covid-19 (2018-2019) and during Covid-19 (2020-2021). The data comes from 29 districts and 9 cities in East Java Province obtained from the Directorat Jenderal Pajak dan Keuangan (DJPK) and the Central Statistics Agency (BPS). The method used is Data Envelopment Analysis ( DEA ) with output oriented approach and VRS assumptions, and uses Tobit Panel Regression. This study shows several findings. First, there are differences in the number of districts and cities in East Java that achieve an optimal level of technical efficiency from year to year. During the Covid-19 pandemic, there was a decrease in the value of technical efficiency in the health budget in districts/cities in East Java Province compared to before the Covid-19 pandemic. Overall, both before and during the Covid-19 pandemic, more than 50% of the districts/cities in East Java Province in managing their health budgets have not yet achieved technical efficiency. Only 2 districts and 3 cities consistently achieved technical efficiency in health budgets both before and during the pandemic. Second, the factors that have a significant effect on the technical efficiency of the health budget before and during the Covid-19 pandemic in the districts/cities of East Java are the average length of school and the regional dummy (1 is the city, 0 is the district). Furthermore, the factors that do not have a significant effect on the efficiency of the health budget before and during the Covid-19 pandemic are GDP and the number of hospital beds . While the population has no significant effect on the technical efficiency of the health budget before the Covid-19 pandemic and has a significant effect on the health budget during the Covid-19 pandemic. Keywords: Fiscal, government budget in health sector, Technical efficiency Share Link | Plain Format | Corresponding Author (Widya Sylviana)

70	Public economics	ABS-39
Analisis Kinerja Pengeluaran Pemerintah di Sektor Kesehatan di Provinsi Jawa Timur Widya Sylviana, Ayina Salma Airlangga University Abstract This study aims to examine and analyze the level of technical efficiency of district and city government expenditures in East Java Province in the health sector before and during the Covid-19 pandemic, as well as to analyze the factors that affect the technical efficiency of health budgets in districts and cities of East Java Province before and during the Covid-19 pandemic. during the Covid-19 pandemic. This study uses secondary data for 4 years (2018-2021), before Covid-19 (2018-2019) and during Covid-19 (2020-2021). The data comes from 29 districts and 9 cities in East Java Province obtained from the Directorat Jenderal Pajak dan Keuangan (DJPK) and the Central Statistics Agency (BPS). The method used is Data Envelopment Analysis (DEA) with output oriented approach and VRS assumptions, and uses Tobit Panel Regression. This study shows several findings. First, there are differences in the number of districts and cities in East Java that achieve an optimal level of technical efficiency from year to year. During the Covid-19 pandemic, there was a decrease in the value of technical efficiency in the health budget in districts/cities in East Java Province compared to before the Covid-19 pandemic. Overall, both before and during the Covid-19 pandemic, more than 50% of the districts/cities in East Java Province in managing their health budgets have not yet achieved technical efficiency. Only 2 districts and 3 cities consistently achieved technical efficiency in health budgets both before and during the pandemic. Second, the factors that have a significant effect on the technical efficiency of the health budget before and during the Covid-19 pandemic in the districts/cities of East Java are the average length of school and the regional dummy (1 is the city, 0 is the district). Furthermore, the factors that do not have a significant effect on the efficiency of the health budget before and during the Covid-19 pandemic are GDP and the number of hospital beds . While the population has no significant effect on the technical efficiency of the health budget before the Covid-19 pandemic and has a significant effect on the health budget during the Covid-19 pandemic. Keywords: Fiscal decentralization, Government Expenditure, Health, Data Envelopment Analysis (DEA), Technical Efficiency Share Link | Plain Format | Corresponding Author (Ayina Salma)

71	Public sector accounting	ABS-78
EXPLORING ACCOUNTABILITY ISSUES IN LOCAL GOVERNMENT FINANCIAL REPORTING: A DESCRIPTIVE QUANTITAIVE APPROACH Kristianus hiktaop, Isnalita Universitas Airlangga Abstract This research aims to describe accountability issues in local government financials reporting. The research uses a descriptive qualitative approach, which aims to describe and understand in depth the phenomenon of lack of financial accountability in the local government environment based on the perspective of the research subject. The aspects assessed are non-compliance with the internal control system, compliance with regulations, non-compliance with government accounting standards, auditor^s recommendations. The results of this study indicate that based on the results of the independent auditor^s examination, it reinforces that the quality of local government financial reports has shown significant improvement. On the other hand, aspects of the control system, especially the supervisory aspect, are still very weak so that opportunities for financial abuse are still very high. The implementation of local government accountability is more likely to be caused by external pressure (coercive isomorphism) rather than due to substantive considerations and organizational sustainability. Keywords: Accountability, financial Reporting, audit Opinion and Coercive Isomorphism Share Link | Plain Format | Corresponding Author (Kristianus Hiktaop)

72	Risk management	ABS-88
The Effect of Enterprise Risk Management and Capital Structure on Corporate Profitability and Its Impact on Corporate Value Siti Salama Amar (a*), Bambang Tjahjadi (b) a) Faculty of Economics and Business, Airlangga University, Surabaya Faculty of Economics and Business, Madura University *siti.salama.amar-2020[at]feb.unair.ac.id b) Faculty of Economics and Business, Airlangga University, Surabaya bambang.tjahjadi[at]feb.unair.ac.id Abstract The purpose of this study was to build an understanding of the effect of enterprise risk management and capital structure on corporate profitability and its impact on corporate value. This study employs a quantitative research approach that utilizes general structural component analysis as the analytical tool. The number of samples was 120 financial institutions in Indonesia, and data analysis used the SEM-PLS. The results of the analysis indicate significant relationships between enterprise risk management, capital structure, and corporate profitability. Furthermore, the findings suggest that enhanced profitability positively influences corporate value, highlighting the importance of effective risk management and strategic capital allocation in financial institutions. The results of the analysis indicate significant relationships between enterprise risk management, capital structure, and corporate profitability. Furthermore, the findings suggest that enhanced profitability positively influences corporate value, highlighting the importance of effective risk management and strategic capital allocation in financial institutions. The results of this study indicate that enterprise risk management has a significant and positive effect on corporate profitability, capital structure has a significant effect on corporate profitability, capital structure has a significant and positive effect on corporate value, enterprise risk management has a significant and positive effect on corporate value, and corporate profitability has a significant and positive effect on corporate value. Keywords: Enterprise Risk Management, Capital Structure, Corporate Profitability, Corporate Value. Share Link | Plain Format | Corresponding Author (Siti Salama Amar)

73	Risk management	ABS-98
RISK GOVERNANCE GAPS AND THE DOWNFALL OF RURAL BANKS IN INDONESIA: AN FMEA-BASED ASSESSMENT ALIGNED WITH ISO/IEC 31010 Oswald Timothy Edward, Aloysius Harry Mukti Universiti Teknologi MARA Malaysia Abstract This study examines the risk governance failures that led to the collapse of People^s Credit Banks (Bank Perkreditan Rakyat, or BPR) in Indonesia. Utilizing the Failure Mode and Effects Analysis (FMEA) approach based on the ISO/IEC 31010:2019 standard, the study identifies and prioritizes the most critical types of governance failures by assessing their severity, likelihood of occurrence, and detectability. The FMEA analysis reveals that failures in credit analysis and weak oversight by the board of directors scored the highest Risk Priority Numbers (RPNs). Additionally, failures in credit diversification, liquidity fulfillment, internal auditing, and compliance reporting were also found to be significant contributing factors. The findings assert that the collapse of these banks was not merely the result of external shocks but rather reflected systemic weaknesses in risk governance. The study highlights the urgent need for a more structured and integrative risk-based governance approach, along with the implementation of diagnostic tools such as FMEA in microbanking practices. This research contributes to the development of a more contextual and adaptive risk governance model for the People^s Credit Bank sector in Indonesia. Keywords: Risk Governance Failure Mode and Effects Analysis (FMEA) People^s Credit Bank (BPR) Microbanking ISO/IEC 31010:2019 Share Link | Plain Format | Corresponding Author (OSWALD TIMOTHY EDWARD)

74	Risk management	ABS-99
Risk Management: Integrating Flood Frequency Analysis and Climate Adaptation for Community Resilience Basri Badyalina, Oswald Timothy Edward*, Fatin Farazh Ya^acob Universiti Teknologi MARA Malaysia Abstract The escalating impacts of climate change on hydrological patterns necessitate proactive measures to mitigate flood risks and enhance resilience in vulnerable regions. This study investigates the implications of climate change on flood frequency in the Segamat River basin, Malaysia, utilizing flood discharge data derived from the Generalized Extreme Value (GEV) distribution model. The flood discharge values corresponding to return periods of 2, 10, 25, 50, 100, and 200 years are analyzed to discern the magnitude and frequency of potential flood events. Results reveal a notable escalation in flood magnitude with longer return periods, underscoring the increasing severity of extreme flood events. These findings have significant implications for flood risk management and adaptation planning. To address evolving flood risks, a comprehensive approach is proposed, encompassing infrastructure resilience enhancement, nature-based solutions implementation, improved drainage and flood management systems, community education and preparedness initiatives, integration of flood risk considerations into land use planning, supportive policy development, and collaborative governance and stakeholder engagement. By adopting such measures, communities can enhance their resilience to climate change-induced flood hazards and minimize the adverse impacts of future flood events on infrastructure, livelihoods, and ecosystems. Keywords: Flood frequency analysis, Climate change, Segamat, L-moment methodology, Generalized Extreme Value distribution, Flood risk assessment, Return period analysis Share Link | Plain Format | Corresponding Author (OSWALD TIMOTHY EDWARD)

75	Strategic management	ABS-12
Enhancing Competitive Business Strategies, Dividend Policy, and Investment Efficiency in Indonesian Manufacturing Firms Mujennah, Yanuar Bachtiar, Nirza Marzuki Husein Institute of Business and Technology Kalimantan (IBITEK) Universitas Airlangga Abstract This research investigates the correlation among competitive business tactics, dividend policy, and investment efficiency within Indonesian manufacturing enterprises. It examines the influence of cost leadership and differentiation strategies on investment efficiency, as well as the moderating effect of dividend policy. In light of Indonesia dynamic economic and regulatory environment, comprehending these relationships is crucial for companies to enhance financial and strategic decision-making. The study utilizes a quantitative methodology, including panel data regression analysis. Discrepancies between actual investments and planned investments are used to measure investment efficiency. Cost leadership and differentiation metrics are used to classify competitive tactics. The dividend policy is assessed by the dividend payout ratio. Differentiation techniques provide varied outcomes- companies with innovation improve investment efficiency, whereas excessive R&D expenditures result in inefficiencies. Dividend policy has a big effect on these links because higher dividends reduce agency problems, which makes investments more efficient. Moreover, companies exhibiting reduced debt and enhanced profitability display superior investment efficiency. The study weaknesses encompass its concentration on manufacturing enterprises, and omission of macroeconomic shocks. The results indicate that cost leadership enhances investment efficiency through the facilitation of optimal resource allocation. The results emphasize that strategy alignment and financial stability can improve investment efficiency, promoting long-term firm sustainability. This study enhances the literature and providing significant insights for managers and policymakers in emerging markets. Keywords: Cost Leadership, Bussiness Strategy, Dividend Policy, Efficiency of Investment Share Link | Plain Format | Corresponding Author (Mujennah Mujennah)

76	Strategic management	ABS-48
Improving Coffee Shop Service Quality with Quality Function Deployment (QFD) at Moments Cafe and Space Afif Izzaturrahman (a*), Dr. Yetty Dwi Lestari, SE., MT. (a) a) Faculty of Economics and Business, Airlangga University, Jl. Airlangga No.4 - 6, Airlangga, Kec. Gubeng, Surabaya, Jawa Timur 60115 Abstract This research aims to improve service quality at MOMENTS Cafe and Space by using the Quality Function Deployment (QFD) method. The QFD method was chosen because of its ability to translate customer needs (Voice of Customer) into technical actions that can increase customer satisfaction. This research uses a qualitative approach with a case study method, where data is collected through questionnaires, interviews, and direct observation. The results showed that there is a gap between expectations and reality of services received by customers, especially in the dimensions of Reliability and Responsiveness. The attributes that need the most improvement are the speed and accuracy of service during peak hours, as well as the consistency of food and beverage flavors. Based on the House of Quality (HoQ) analysis, service improvement priorities are focused on improving the kitchen Standard Operating Procedure (SOP) and employee training. This research makes a significant contribution to the use of the QFD method in the context of coffee shops, and serves as a reference for future research that focuses on improving service quality in similar sectors. Keywords: Service Quality, Customer Satisfaction, Quality Function Deployment (QFD), House of Quality (HoQ), MOMENTS Cafe and Space. Share Link | Plain Format | Corresponding Author (Afif Izzaturrahman)

77	Strategic management	ABS-51
Development of A Digitalized Public Sector Logistics Policy System for Optimizing Strategic Goods Distribution Luluk Fauziah (a*), Mashudi (a), Kholidin (a) a) Sekolah Vokasi, Universitas Diponegoro Abstract The digitalization of public sector logistics policies has emerged as a strategic solution for enhancing the efficiency and effectiveness of strategic goods distribution. This study aims to analyze the role of digitalization in logistics policies while identifying challenges and opportunities in its implementation. Through a literature review method, the study explores the impact of digitalization on transparency, accountability, and distribution coordination within the public sector. The analysis reveals that digitalization accelerates distribution processes, minimizes administrative errors, and enhances data-driven decision-making. However, policy fragmentation and system interoperability across agencies remain significant obstacles to optimizing logistics digitalization. Therefore, this study recommends regulatory alignment, the enhancement of technological standards, and the reinforcement of data-driven evaluations to ensure the successful implementation of a digitalized public sector logistics system. Keywords: Logistics digitalization, public policy, strategic goods distribution, information systems Share Link | Plain Format | Corresponding Author (Luluk Fauziah)

78	Strategic management	ABS-65
Driving Product Excellence with PDCA: A Quality Control Strategy at PT DSV Solutions Indonesia to Reach Zero Defects Anafil Windriya (a*), Angela Afrina Cahaya Lumbantobing (a), Mashudi (a), Luluk Fauziah (a) (a) Administration and Logistics Management, Vocational Collage, Diponegoro University Abstract PT DSV Solutions Indonesia, Semarang Site, is a multinational third-party logistics (3PL) company that holds a Bonded Logistics Center (PLB) license. The company provides warehousing services to support manufacturers in their import and export processes. PT DSV does not produce goods of its own- instead, it handles customer-owned products. One of the main products managed at the Semarang site is wiring harnesses, which require special handling due to their sensitive nature. Therefore, a quality control analysis is essential to ensure product integrity is maintained throughout the handling process. This study aims to analyze efforts to reduce product damage using the PDCA (Plan-Do-Check-Action) method. In the Plan phase, an analysis was conducted to identify the types of damage occurring within the company. The damages were categorized into two main types: those caused by handling processes and those caused by water leakage. Further analysis was carried out using a fishbone diagram to determine the root causes of damage. The next phase, Do, involved identifying appropriate corrective actions using the 5W+1H method. In the Check phase, inspections were conducted using checksheets distributed to employees. Finally, in the Action phase, quality control measures were implemented in the form of Important Point guidelines and standardized rack height levels for inbound activities. The results revealed that the most frequent type of damage was torn boxes, primarily caused by factors related to Man, Method, Machine, and Material. The proposed solutions include scheduling regular employee training sessions and implementing Important Point procedures along with rack height standards for inbound operations. Keywords: Warehouse, Quality, Logistics, Damaged Products, Strategy Share Link | Plain Format | Corresponding Author (Anafil Windriya)

79	Strategic management	ABS-70
Ambidextrous Innovation and Export Performance: The Dynamic Role of Digital and Network Capabilities in SMEs Candraningrat, Candraningrat (a*), Tanti Handriana (a), Dien Mardhiyah (a), Aries Kurniawan (a), Zackharia Rialmi (a) a) Department of Management, Faculty of Economics and Business, University of Airlangga Jl. Airlangga No.4 - 6, Airlangga, Kec. Gubeng, Surabaya, Jawa Timur 60115 Indonesia *can.ningrat-2022[at]feb.unair.ac.id Abstract Purposes: This study examines the influence of network capability (NC) and digital orientation (DO) on the innovation strategies and export performance of Indonesian small and medium-sized enterprises (SMEs) in the creative industry. It addresses the strategic dilemma resource-constrained SMEs face in balancing exploratory (ERI) and exploitative innovation (ETI) for international market competitiveness. Methods: This research applies a quantitative method using Partial Least Squares Structural Equation Modelling (PLS-SEM). Data were collected through structured questionnaires from 123 exporting craft-based SMEs in East Java. The constructs were measured using validated multi-item scales adapted to the context of digital and network-based innovation. Results: The findings indicate that NC and DO significantly influence ERI and ETI. However, only exploratory innovation (ERI) statistically impacts export performance, whereas ETI does not. NC also shows a direct positive effect on export performance. Conclusion and suggestion: The study concludes that small and medium-sized enterprises (SMEs) aiming to improve their export performance should prioritise ERI, particularly through leveraging digital tools and strategic networks. Government programs and SME development policies should support capacity building in DO and networking to sustain innovation-driven exports in creative industries. Keywords: Ambidextrous innovation- export performance- digital orientation- network capability. Share Link | Plain Format | Corresponding Author (candraningrat candraningrat)

80	Strategic management	ABS-79
Good Governance Model for Procurement in Government Institution: a Literature Review Adrian Sutawijaya1) Ali Muktiyanto2) Umi Narimawati3) Ira Geraldina4) 1)Universitas Terbuka 2)Universitas Terbuka 3)Universitas Komputer Indonesia 4)Universitas Terbuka Abstract Procurement in government institutions is a crucial and strategic part in carrying out the function of government administration. The implementation of procurement is often faced with challenges that weaken governance and imbalances in government such as fraud, corruption, and inefficiency. This study aims to examine the model of good procurement governance (GPG) through a qualitative approach with a systematic literature review method of scientific sources in the last 15 years, through the following steps (1) identifying the scope of the literature, (2) selecting keywords and conducting a literature search, (3) selection process to ensure relevant literature, (4) assessing and coding studies, and (5) synthesizing findings. The results of the study revealed that the five main principles of good governance, particulary transparency, accountability, responsibility, independence, and fairness, are important elements in building GPG. The proposed model includes four components based on capacity building theory, particulary regulations, institutions, human resources, and information systems. These four components are mutually integrated and mutually reinforcing in realizing GPG so that it can improve organizational performance. The implementation of procurement governance is expected to prevent fraud in procurement, abuse of authority, so that it can increase public trust in government institutions and improve the quality of public services. The recommendations provided include strengthening human resource capacity, digitalization of the procurement system, and policy reform as a strategic step to improve the quality of public procurement in government institutions. Keywords: Good Governance, Good Procurement Governance, Organizational Performance Share Link | Plain Format | Corresponding Author (Adrian Sutawijaya)

81	Supply chain management	ABS-24
HARNESSING TECHNOLOGY AND SUSTAINABLE SOCIAL IMPACT TO MITIGATE FOOD LOSS IN SUPPLY CHAIN : A SYSTEMATIC LITERATURE REVIEW Husnia Sholihatin Amri (a*) Febriana Wurjaningrum (b) a) Magister Management Student, Faculty of Economics and Business, University Airlangga, Email: ahusnia.amri-2023[at]feb.unair.ac.id b b) Department of Management, Faculty of Economics and Business, University Airlangga Abstract Food loss in supply chain management and logistics is still a major problem that threatens environmental sustainability, economic efficiency, and global food security. It is now crucial to reduce food loss by creative technological interventions as the world works to fulfill the Sustainable Development Goals (SDGs) of the UN, especially SDG 12 (Responsible Consumption and Production). With an emphasis on logistics optimization, stakeholder collaboration, and sustainable practices, this study carries out a systematic literature review (SLR) to compile the body of knowledge regarding the role of technology in lowering food loss across supply chains. The review highlights how technologies improve supply chain resilience, inventory management, and post-harvest losses by enhancing traceability, real-time monitoring, and predictive analytics. The result of this research contributes to the discourse on sustainable development by proposing a roadmap for policymakers, businesses, and communities to leverage technology for reducing food loss while fostering social equity and environmental stewardship. By aligning technological advancements with community-centric approaches, this study advocates for inclusive innovation to address food insecurity and promote circular economy principles. Keywords: Food loss, sustainable supply chains management, technology-driven logistics, systematic literature review Share Link | Plain Format | Corresponding Author (Husnia Sholihatin Amri)

82	Supply chain management	ABS-26
Waste Reduction Effort Using Value Stream Mapping and Improvement Proposals Through 5-Whys Analysis in the Production Process of Instant Rendang Spice (A Case Study at CV XYZ) Fayeza Sendhang Tsarreswara (a*), Yetty Dwi Lestari (a) a) Faculty of Economy & Business, Universitas Airlangga Jalan Airlangga No.4, Surabaya 60286, Indonesia *fayeza.sendhang.tsarreswara-2021[at]feb.unair.ac.id Abstract The high market demand for instant rendang seasoning products at CV XYZ has driven the company to seek production efficiency solutions to meet customer needs and remain competitive in both local and international markets. This study aims to analyze the implementation of lean manufacturing to reduce waste and provide improvement suggestions for the production process of rendang seasoning at CV XYZ. The research method used is a qualitative approach and a case study using Value Stream Mapping and 5-Whys Analysis. Data and information collection was carried out through interviews and questionnaires with three participants/stakeholders from CV XYZ who are responsible for the process. The analysis technique used is a series of Value Stream Mapping stages with Value Stream Analysis Tools to identify various types of waste occurring in the production flow, and formulating improvement suggestions using 5-Whys analysis. The results of the study show that waiting time, overprocessing, and transportation waste affect the smoothness and efficiency of production. The proposed improvements include the use of air conditioners, expanding the workspace area, adding human resources and/or using more competent personnel, and implementing an inventory management system. Additionally, a more efficient workflow design and the reduction of non-value-added activities can be implemented. Keywords: Lean Manufacturing- Waste- Value Stream Mapping- 5-Whys Analysis Share Link | Plain Format | Corresponding Author (Fayeza Sendhang Tsarreswara)

83	Supply chain management	ABS-67
Designing a Lean Warehousing System to Enhance Inventory Management in Educational Institution Anafil Windriya (a*), Riandhita Eri Werdani (a), Stacia Reviany Mege (a), Suwandi (a), Malik Ibrahim Prakosa (a), Ananda Ferdhi Danuarta (a) (a) Department of Business and Finance, Vocational Collage, Diponegoro University Abstract This study aims to develop a Lean Warehousing-based warehouse management system to improve operational efficiency and logistics effectiveness at XYZ Educational Institution. The research was motivated by several key issues identified in the Stationery Warehouse, such as an inefficient layout, unsystematic item arrangement, and a manual, non-integrated stock recording process. These conditions resulted in various forms of waste-particularly in time, labor, and costs-which ultimately caused delays in item distribution and a high rate of stock recording errors. A qualitative descriptive approach was employed, with data collected through literature review, field observations, surveys, and interviews with warehouse staff and service users. Class-Based Storage used as method in warehouse layout. Lean Warehousing principles were used to identify sources of inefficiency and to design improvements through physical layout optimization and the development of a digital stock recording system. The proposed system was designed to streamline distribution processes, minimize data entry errors, and improve the transparency and accuracy of logistics information. The results indicate significant improvements in warehouse performance: item distribution time was reduced by 46%, stock recording errors decreased by 30-35%, and motion waste was reduced by 28% due to layout optimization. Additionally, 87% of respondents reported that the new system was more efficient and user-friendly compared to the previous one. This study also proposes a Lean Warehousing implementation model that can be adopted by other Educational Institution units as a practical solution to warehouse and logistics management challenges. Keywords: Inventory, Lean Warehousing, Logistics Efficiency, Layout, Class-Base Storage Share Link | Plain Format | Corresponding Author (Anafil Windriya)

84	Sustainability accounting	ABS-11
CHALLENGES OF SUSTAINABILITY ACCOUNTING: A CASE STUDY OF SUSTAINABLE PALM OIL IN NUNUKAN, INDONESIA Puspita Hardianti Anwar, La Ode Sabaruddin Department of Accounting, Faculty of Economic and Business, Airlangga University, Surabaya, Indonesia Abstract This research aims to explore the challenges faced in implementing sustainable palm oil programmes based on the interpretation of the human capability concept. This research uses a descriptive qualitative method, with an exploirative case study approach based on the interpretation of the concept of human capability. The data collection technique used indeepth interview and Focus Group Discussion (FGD). The data used are primary data and secondary data, related to sustainable palm oil in Nunukan, as one of the largest palm oil production centres in Indonesia. Sustainability accounting faces significant challenges due to administrative-focused practices, outdated paradigms, and insufficient financial and non-financial data quality. Additionally, weak capability building, lack of stakeholder collaboration, symbolic actions, poor transparency in environmental disclosures, and inadequate moral accountability hinder meaningful progress in sustainable palm oil practices. To be an information material for stakeholders, for serious institutional improvement by paying attention to social aspects and responsibility, to pursue sustainability accounting in the future. Identify barriers and challenges to sustainability accounting in the oil palm plantation sector, in order to drive the SDGs agenda in Indonesia. Keywords: Human Capability, Accounting, Palm Oil Sustainability Share Link | Plain Format | Corresponding Author (Puspita Hardianti Anwar)

85	Sustainability accounting	ABS-29
Environmental Accounting in Responding to the Deforestation Crisis in Indonesia: A Review from the Perspective of Maqashid Shariah and Sustainability Reporting Nur Hidayah, Syarifuddin and Darwis Said Hasanuddin University Abstract This study investigates environmental accounting practices in response to the ongoing deforestation crisis in Indonesia, with a particular focus on palm oil companies listed on the Indonesia Stock Exchange. Employing a qualitative approach under the spiritualism paradigm, the research integrates the Maqashid Shariah framework with the principles of sustainability reporting to explore how corporate environmental intentions are constructed and represented. Data sources include the companies^ 2023 sustainability and annual reports. The findings indicate that although companies have formally adopted sustainability reporting standards, the internalization of spiritual principles specifically the protection of life (hifz al-nafs) and the preservation of the environment (hifz al-bi^ah) is scarcely evident in corporate practices. Much of the disclosure appears driven by regulatory compliance and corporate image management rather than a genuine commitment to sustainability as a core spiritual mission. This study highlights the need for a deeper integration of Maqashid Shariah values into environmental accounting practices to foster more authentic sustainability initiatives within Indonesia^s palm oil sector, and to contribute meaningfully to biodiversity preservation for Indonesia^s future. Keywords: Environmental Accounting, Deforestation, Maqashid Shariah, Sustainability Reporting, Corporate Spirituality, Palm Oil Industry. Share Link | Plain Format | Corresponding Author (Nur Hidayah)

86	Sustainability accounting	ABS-33
Integrated Sustainability Reporting as a new construct in sustainable finance Arif Widyatama (a*), Dian Agustia (b), Ardianto (b) (a) Department of Business and Hospitality, Faculty of Vocational Studies, Brawijaya University, Malang, Indonesia *arif.widyatama[at]ub.ac.id (b) Accounting Department Universitas Airlangga Surabaya, Indonesia Abstract This article aims to criticize the sustainability finance constructs, namely Environmental, social, and governance (ESG) and Integrated reporting (IR) as well as provide a review of the Integrated Sustainability Reporting (ISR) construct as a new construct of sustainability finance. This paper argues that, measuring sustainability in accounting, it is not only limited to ESG and IR. This article uses a literature study approach by reviewing articles collected electronically and manually. Search for these articles using the Scopus database. Furthermore, these articles will be synthesized and elaborated to find a framework that fits the concept of sustainability. This article argues that ethical aspects have important dimensions of sustainability that can make the performance of a company^s sustainability more comprehensive. This paper also concludes that when a company only tries to fulfill obligations in the form of responsibility to the environment without any ethics in its implementation, social responsibility activities only fulfill obligations and can ultimately violate local norms in the community. Keywords: Sustainable Finance, ESG, Integrated Reporting, Integrated Sustainability Reporting, Ethics Share Link | Plain Format | Corresponding Author (Arif Widyatama)

87	Sustainability accounting	ABS-74
SUSTAINABILITY ACCOUNTING IN THE PERSPECTIVE OF DALIHAN NATOLU CULTURE Yunita Eriyanti Pakpahan (a), Sri Iswati (b)* (a,b) Faculty of Economics and Business, Airlangga University, Surabaya, Indonesia *iswati[at]feb.unair.ac.id Abstract This research explores the concept of sustainability accounting applied within the cultural framework of Dalihan Na Tolu (DnT) in the Toba Batak community. DnT consists of Hula-hula, Dongan Sabutuha, and Boru, illustrating the principles of harmony, solidarity, and social responsibility relevant to sustainability. With a qualitative descriptive approach, this research utilizes in-depth literature analysis. The results show that Hulahula is a leader and guardian of social ethics, and Dongan sabutuha emphasizes solidarity in resource management. At the same time, Boru reflects the importance of service and collective responsibility. This research reveals that local culture can provide a strong foundation for applying sustainability accounting while enriching the understanding of the relationship between culture and accounting practices. Adopting the Dalian natal principle allows companies to improve operational effectiveness more, providing additional benefits to stakeholders, including the community and the environment. Keywords: Sustainability accounting, Dalihan Na Tolu, Batak Toba culture, social responsibility, solidarity Share Link | Plain Format | Corresponding Author (Yunita Eriyanti Pakpahan)

88	Sustainability accounting	ABS-90
BEYOND REPORTING: HOW ENVIRONMENTAL RATINGS STRENGTHEN THE IMPACT OF SUSTAINABILITY DISCLOSURES ON FIRM VALUE Sri Ruwanti (a,b), Alfa Rahmiyati (a) (a) Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Indonesia sri.ruwanti-2021[at]feb.unair.ac.id (b) Fakultas Ekonomi dan Bisnis Maritim, Universitas Maritim Raja Ali Haji, Indonesia Abstract This study aims to examine the effect of sustainability reports on firm value and the moderating role of the PROPER program in this relationship. Using data from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2016-2023, this study adopts a quantitative approach with a regression model and uses Tobin^s Q as a proxy for firm value. The results show that sustainability report disclosure has a significantly negative effect on firm value, indicating that sustainability reporting is not always positively appreciated by the market. However, the presence of the PROPER rating as a representation of the company^s environmental commitment is able to significantly strengthen this relationship. These findings provide important implications for managers and regulators to not only focus on sustainability reporting but also on the quality and external validation such as PROPER in enhancing market perception of the company. Keywords: Firm Value, PROPER, Sustainability Report Share Link | Plain Format | Corresponding Author (Sri Ruwanti)

89	Sustainability accounting	ABS-92
Do Women Directors Matter? Examining the Moderating Role of Gender in ESG Disclosure and Cash Holding: Two-Tier Perspective Tirza Oktovianti Lenggono, Dian Agustia Airlangga University Abstract Purpose - This study aims to examine the role of Women on Board (WoB) in influencing Environmental, Social, and Governance (ESG) disclosure and corporate cash holdings (CCH). Considering the two-tier board structure adopted in Indonesia, this research also analyzes the moderating role of women as directors (Women on Director/WoD) and as commissioners (Women on Commissioner/WoC) in these relationships. Furthermore, the study explores board gender diversity measured using the BLAUIndex to assess the complementary effect of female presence in corporate governance structures. Design/methodology/approach - This quantitative study employs secondary data sourced from the Indonesia Stock Exchange and Bloomberg. Grounded in tradeoff theory and critical mass theory (CMT). The research analyses company data over the 2017-2023 period, resulting 645 observations. Findings - The results indicate that ESG disclosure positively affects CCH. WoB, WoD and BLAUIndex enhance the influence of ESG on CCH. The research sample comprises all companies non financial listed on the Indonesia Stock Exchange. The results of this study imply that investors should prioritize companies with strong ESG managing cash holding by promoting WoB. For companies, the existence of WoB can encourage decision-making in cash management. Originality/value - To the best of the author^s knowledge, this topic is rarely researched, particularly within the context a two-tier governance system incorporating WoB, ESG, and CCH. This study offers empirical support for tradeoff theory and critical mass theory (CMT) by investigating the effect of ESG disclosure on corporate cash holdings, which is further supported by the role of WoB. Keywords: ESG disclosure, Corporate cash holding, Woman on board, Trade off theory, Critical mass theory Share Link | Plain Format | Corresponding Author (Tirza Oktovianti Lenggono)

90	Sustainability accounting	ABS-94
GOOD CORPORATE GOVERNANCE AND SUSTAINABILITY REPORTING QUALITY IN INDONESIA: DOES FAMILY MATTER? Arumega Zarefar, Dian Agustia, Wiwiek Dianawati Department of Accounting, Faculty of Economics and Business, Universitas Riau Department of Accounting, Faculty of Economics and Business, Universitas Airlangga Department of Accounting, Faculty of Economics and Business, Universitas Airlangga Abstract Purposes: This study aims to examine the moderating effect of family ownership on the relationship between good corporate governance and sustainability reporting quality in Indonesia. Moreover, this study also analyzes the effect on each component of sustainability reporting, namely social, environmental and economic aspects. Methods: Panel data regression is used on 975 firm-year samples of Indonesian public companies for the 2014-2020 period to test the proposed hypothesis. Results: The findings of this study indicate good corporate governance has a positive effect on sustainability reporting quality. Furthermore, the most interesting finding is the fact family ownership weakens the positive effect of good corporate governance on sustainability quality. Conclusion and suggestion: This study can be expanded by using other ownership types such as institutional, foreign, and managerial which will have different characteristics from the family ownership. Research can also be conducted in other countries with different institutional settings than Indonesia. Finally, we also encourage future research to develop measures of sustainability reporting quality to provide significant advances. Keywords: Indonesia, Good Corporate Governance, Sustainability Reporting Disclosure, Family Ownership Share Link | Plain Format | Corresponding Author (arumega zarefar)

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