Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020)
The Determinants of Halal Labeling and Brand Image Towards Purchase Intention and Purchasing Decision
Sutrisno Wibowo, Audya el Juhara
This study aims to analyze the influence of halal labeling and brand image on purchase intention and purchasing decisions. This study’s object was Wardah’s cosmetics. Meanwhile, this study’s subject was Wardah cosmetics consumers in Yogyakarta. In this study, a sample of 155 respondents was selected...
Case Study of Jakarta-Bogor Travel Route Users
Ratnawaty Marginingsih, Isnurrini Hidayat Susilowati, Wiwik Widiyanti
The development of technology and information in the digital era has changed the lifestyle of people in various sectors, including in transportation service, which is a significant and strategic means of improving the economy. Along with the increasing need for public transportation by urban communities,...
The Effect of Technology Mastery and Work Motivation on the Performance of the State Civil Apparatus (ASN) of Local Governments on the Implementation of Work from Home as an Impact of the COVID-19 Pandemic
Icuk Rangga Bawono, Erwin Setyadi
The dissemination of the Corona Virus (COVID-19) is very rapidly forcing the government to implement a policy to suppress the level of spreading of this worldwide virus by allowing local government civil servants (ASN) to work at home or Work from Home (WFH). The ideal condition of WFH applied by an...
Fahmi, Maya Arianti, Herry Irawan
This research is motivated by the establishment of the SME Marketplace (SMP) platform as a provider of digital products for SME entrepreneurs. This study aims to plan a marketing strategy for the SMP platform by knowing segmentation, targeting, and positioning (STP) and e-marketing mix. This study uses...
Linking of Service Quality and Switching Costs with Turnover Intentions: The Mediating Role of Customer Loyalty
Muhammad Zakiy, Muhsin Haryanto
The development of Sharia Banks in Indonesia was exceedingly rejoicing in the early years of the establishment of the first Sharia bank, Bank Mumalat Indonesia, in 1992. This development was followed by many conventional banks spinning off into Sharia Banks. However, lately, the development of Islamic...
Isthofaina Astuty, Satria Wicaksana Prabowo
This Grobogan Regency is one of Central Java districts with low PAD (Regional Original Income) compared to other districts. It has resulted in the local government’s low ability to provide benefits, so it is feared that it will affect civil servants’ work motivation, which in turn impacts their performance...
Logistics Service Quality as Mediation of the Effect of Information Systems on Supply Chain Relationship
Irfan Nur Toufik, Ika Nurul Qamari
This study examines information systems' effect on supply chain relationships with logistics service quality as a mediating variable. The study was conducted on customers of a freight forwarding company in the Special Region of Yogyakarta. This study's sampling method was non-probability sampling,...
Study at PKU Muhammadiyah Hospital Yogyakarta
Tri Maryati, Aditya Kusumayuda
This empirical study aims to analyze employee job stress, employee turnover intention, and job involvement. This study’s object was PKU Muhammadiyah Hospital in Yogyakarta, and the subjects were nurses of PKU Muhammadiyah Hospital as many as 125 people. Data analysis techniques employed Descriptive Analysis...
Determinants of Student’s Entrepreneurial Intention: An Empirical Study of Entrepreneurial Education and Self-Efficacy as Predictors Variables
Rr. Sri Handari Wahyuningsih, Arisnawati
Entrepreneurship is currently widely viewed as a breakthrough to increase the workforce’s absorption for prospective graduates. This study examines the students’ entrepreneurial intention (MB) determinants by focusing on the importance of entrepreneurship education (PK) (SE) as the primary predictor...
Firm Size, Leverage, Dividend Policy, Ownership Structure, Earning Management: Evidence in Indonesia Stock Exchange
Alni Rahmawati, Rodhiyatul Fajri
This study aims to test empirically and analyze the effect of firm size, leverage, dividend policy, managerial ownership, and institutional ownership on earnings management. Firm size was measured by size, leverage was calculated by debt to equity, dividend policy was measured by dividend payout ratio,...
Rini Juni Astuti, Septiana Putri Haryani
This study aims to analyze the effect of spiritual leadership on affective commitment with workplace spirituality as a mediating variable. The subjects in this study were employees of the inpatient section who worked at Djojonegoro General Hospital, Temanggung. In this study, the sample involved 71 respondents....
Misbahul Anwar, Dodi Andrean
This study aims to determine the influence of perceived quality, brand image, and price perception on the decision to purchase airline tickets online at traveloka.com customers. The number of samples used in this research was 200 respondents, who were users of the traveloka.com website to purchase plane...
Financial Technology Application Policy Through Regulation, Collaboration and Financial Literation for Small and Medium Business in Indonesia
The Financial Technology (Fintech) market is growing rapidly, alongside the growth of Small and Medium Enterprises (SMEs) in Indonesia. However, there are still no clear legal regulations related to the application of fintech. In addition, collaboration is needed in optimizing the implementation of fintech...
Munjiati Munawaroh, Ika Nurul Qamari
The purpose of this study is to identify the entrepreneurial failure impacts and how the process of recovering from losses caused by business failure to re-enter the next business. The research data were obtained using six case studies on companies that re-entered from failure. This business failure...
The Influence of Internal Control, Financial Pressure, and Compensation Compatibility on the Tendency of Accounting Fraud
Experimental Study in Local Government Context
Ilham Maulana Saud, Lulu Diyar, Alfin Taufiqul Hakim
This research discusses the influence of internal control, financial pressure, and compensation compatibility on the tendency of accounting fraud. Two experiments were conducted to test the effect of these factors. Experiment 1 examined the influence of internal control and financial pressure on the...
Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange and Malaysia Stock Exchange Period 2017 – 2018
Barbara Gunawan, Hutomo Cahya Putra
This study aims to examine the effect of financial performance and corporate governance mechanisms on financial distress. The financial performance used in this study was liquidity, leverage, activity, and profitability, while the corporate governance mechanism used the Board of Directors and Audit Committee....
Meika Kurnia Puji Rahayu, Bayu Nur Hidayat
There has been continuous scrutiny of employee performance as it is a measure of both employee and organizational success. However, the determinants of employee performance are not yet convincing. Two inconclusive determinants of employee performance identified from the literature are role conflict and...
The Influence of Capital Adequacy, Credit Risk, Liquidity, Operational Cost, Income Diversification, Firm Size and Ownership Structure on the Profitability of Bank
Muchamad Imam Bintoro, Ferry Rahmadhani
This research aimed to analyze the effect of capital adequacy, credit risk, liquidity, operational cost, income diversification, firm size and ownership structure on the bank’s profitability. The object of this research is the conventional commercial bank listed at the Indonesia Stock Exchange (Bursa...
Fauziyah, Zenida Wella Rahayunus
The impact of knowledge sharing on employee performance has attracted considerable research attention over the last decade. However, there is limited research done in Indonesia, especially in higher education under the auspices of the Muhammadiyah organization. Nowadays, there is an awareness of the...
Indah Fatmawati, Latifah Dinar
This study investigates how store environments and sales promotion affect positive emotions and unplanned purchases. Store environment and sales promotion are the independent variables that affect positive emotions as the mediating one. The predictor variable is unplanned purchases. The setting of the...
Arni Surwanti, Wihandaru Sotya Pamungkas
This research aims to analyze the factors determining the dividend policy of the Southeast Asian non-financial corporate sectors. In this research, the dividend policy of firms in Southeast Asia follows more closely the predictions of Modigliani-Miller theory, that dividend policy does not give impact...
Siswoyo Haryono, Yuni Pamungkas
This research aims to study the influence of the Quality of Work Life on Job Performance of Statistic Bureau of Yogyakarta Special Province with Job Satisfaction and Work Discipline as an intervening variable. The data collection is by distributing questionnaires to all Statistic Bureau of Yogyakarta...
Leadership Styles and Organizational Culture Influence on Agent Productivity of PT. (Persero) Jiwasraya Insurance: The Role of Work Motivation
Tri Suyantiningsih, Siswoyo Haryono, Mulyadi
This study examines leadership style and organizational culture’s influence on work motivation and implications for productivity P.T. (Persero) Jiwasraya Insurance in the South Sumatra Region. The survey methods used in the research. This intended build phenomenon is descriptive; various information...
Evi Rahmawati, Aleti N. Pratiwi
This research aims to analyze the effect of sharia marketing, customer satisfaction, cooperative image, religiosity, service quality, and financing cost on customer loyalty. The sample of this study is Sharia Cooperatives in Sleman District. This study sample comprises of 44 respondents. The results...
The Effect of Participation in Budgeting and Internal Control on Managerial Performance in Traditional Market Merchants’ Association with Social Capital as Moderating Variable
Almira Nur’azmi Amrin, Ietje Nazaruddin
This study aims to determine the influence of budget participation and intern control through social capital as moderating variable towards the managerial performance of Asosiasi Pedagang Pasar Seluruh Indonesia (APPSI) which located in four traditional market type A in Bantul Regency namely APPSI Pasar...
Comparison of the Accuracy of the Risk-Based Capital and Early Warning System Method in Assessing the Financial Performance of Sharia Life Insurance
Ahim Abdurahim, Rezki Setiawan
The purpose of this study is to compare the accuracy of the Risk-Based Capital (RBC) and Early Warning System (EWS) methods in measuring the financial performance of sharia insurance. The study’s subjects were Islamic life insurance companies registered with the Financial Services Authority (OJK) in...
The Effect of Audit Tenure, Audit Delay, Company Growth, Profitability, Leverage, and Financial Difficulties on Acceptance of Going Concern Audit Opinions
Wahyu Manuhara Putra, Rita Purnamawati
This study aims to analyze the influence of audit tenure, audit delay, corporate growth, profitability, leverage, and financial distress toward acceptance of going concern audit opinion. The research used manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 and obtained samples...
Abdul Azis, Hamidah, Muktadi
The management of human resources has been debated in various services, especially in the Umrah service. However, the strategy in quality Umrah services is the focus of this study. The purpose of this study was to analyze human resource management strategies in Umrah services in Hira Travel. This study...
The ability to stabilize the emotions will help to shape the individual reality-oriented perceptions of the organizations, improve the ability to assess and evaluate the capability and helps in understanding the realities of life and to face the adverse situations in life. Self efficacy needs togive...
Andhy Tri Adriyanto
The influence of social support on job satisfaction Study still becomes polemic among researchers that trying to figure out how to increase job satisfaction through work engagement, social support, and quality communication. This research carried out in the Secretary office of the Semarang City Government...
The function of managing human resources in organizations has evolved. The adaptability of the human resource management function in the organization is important, so that it is agile in responding to the demands of the times and able to contribute strategically to the performance and competitive advantage...
An Experimental Study of Double-Income Personal Taxpayers: The Role of Tax Reporting Facilities and Love of Money Attitude
Etik Kresnawati, Dela Delfia Sari, Andan Yunianto
This study aims to examine the effect of the tax reporting facility on double-income personal taxpayers’ compliance moderated by the love of money attitude. Quasi- experimental design methods (2x2 between subjects) were used for32 undergraduate students as surrogate participants. For tax calculation...
The Effect of Organizational Culture and Information Technology on Employee Performance with Employee Satisfaction as a Mediator in The Electronic Court System (E-Court) in District Court of Sleman, Yogyakarta
Muhammad Luthfi Hendrato, Arief Subyantoro, Wisnalmawati
This study aims to determine the effect of organizational culture and information technology on employee performance with job satisfaction as a mediator in the electronic court system (e-Court) in the District Court of Sleman, Yogyakarta. This study uses a census method with a correlation or explanatory...
Zulfikar Ali Ahmad, Cynthia Ayu Manggarani
Many studies on zakat that look for a reason why muzakki pay zakat. The majority of them used a survey method to answer the question, but an experimental method was still limited in the zakat study. In the donation context, accounting information is useful for donors on donation choices. This information...
The Impact of Non-Performing Loans Towards Financial Performance of BPR in Central Java, the Role of Empathy Credit Risk
The lending activities of commercial banks are exposed to the risk of non performing loan. Some individuals cannot repay fully while others are only able to repay a small portion of loans which ultimately results in NPL accumulation. This research proposed empathy credit risk approach as a derivation...
The Influence of Media Exposure, Managerial Ownership, and the Indonesia Sustainability Reporting Award on Corporate Social Responsibility (CSR) Disclosure
Rifa Alfariz, Harjanti Widiastuti
This paper aimed to study whether media exposure, classified as positive media exposure and negative media exposure, managerial ownership, and the Indonesia Sustainability Reporting Award influenced the disclosure of Corporate Social Responsibility (CSR). This study’s subjects were companies listed on...
Amalia Siti Khodijah, Evy Rahman Utami
This study aims to examine the effect of biological assets disclosure on firm value with ownership concentration as a moderating variable. The sample used in this study was all agricultural companies listed on the Indonesia Stock Exchange in 2015-2018. The sample was selected by purposive sampling method....
Hasnah Rimiyati, Susanto
The research objectives were to analyze the service implementation performance at the “X” Hospital in Bantul Yogyakarta, which has met the requirements as a Sharia Hospital, is the first hospital in Yogyakarta to obtain a Sharia Hospital certification from the Indonesian Ulema Council (MUI), and has...
Comparison of Halal Product Consumer Behavior: Based on Muslim Majority and Minority Areas and Religiosity Aspect
Siti Dyah Handayani, Roisah Iftinani Nur Azizah
This research aims to analyze the comparison of Muslim consumer behavior towards halal products between the majority and minority Muslim areas based on religiosity aspect related to the educational background of pesantren (Islamic boarding schools) and non-pesantren. The sampling technique in this research...
Rizal Yaya, Deanita Chandrasari Nur Pawestri
This research aims to investigate the influence of human resource competency, implementation of government accounting standard, internal control system, and utilization of information technology towards quality of local government financial statement on OPD in Gunungkidul Regency. The test variables...
Yuningsih Isna, Fitria Yunita, Maratama Willy
The purpose of this study is to test the quality of financial statements and performance of Zakat Institutions by adding contextual factors such as human resources competencies, the application of PSAK 109, IT utilization and Internal control that affect the quality of Financial Statements of Zakat Institutions....
Lela Hindasah, Edi Supriyono, Lorenza Julia Ningri
This research aimed to examine the Influence of Good Corporate Governance (GCG) Mechanism and Firm Size of Corporation toward Finance Performance. This research’s objects were conventional banking corporations registered at the Indonesian Stock Exchange from 2015 to 2018. The research used 98 samples;...
Key Success Internal and External Factors to Support the Competitiveness of Village Owned Enterprise
Bambang Jatmiko, Suryo Pratolo, Mibahul Anwar, Kholifah Fil Ardhi
The purpose of this study is to test and empirically prove the internal and external factors to support the competitiveness of BUMDes in the Special Region of Yogyakarta. The method uses survey with questionnaire data. The research objects in this study were all BUMDes in 4 districts of the Special Region...
Crowdfunding as a Business Innovation to Finance SMEs for Sustainable Development Goals to Anticipating the Impact of Corona Virus Pandemic Disease (Covid-19) in Indonesia
Sentot Imam Wahjono, Anna Marina, Soo-Fen Fam, Ismail Rasulong
The purpose of this research is to see the potential for crowdfunding in financing SMEs and startup businesses during the Corona Virus Pandemic (Covid19) in Indonesia in the context of Sustainable Development Goals as a Business Innovation. The questionnaire was taken to SME owners who have seen crowdfunding...
Abdelghani Echchabi, Mohammed Omar, Abdullah Ayedh, Welcome Sibanda
The objective of the study was mainly to shed light on the current state and future prospects of FinTech in Oman, with particular focus on its potential contribution to the Islamic finance industry. The study used qualitative methods in forms of in-depth interviews with eight Islamic banks’ managers...
A Comparative Study of Two Municipally Owned Corporations (Moc)
Fifi Swandari, Abdul Hadi
The purpose of this study is to compare the implementation of GCG on Two Owned Corporation (MOC), namely PDAM Intan Banjar and PDAM “Y”. This research analyzes various things. First, how is the implementation of GCG in the two MOCs. Second, how is political intervention experienced by the two MOCs. Third,...
Effect of Supply Chain Management on Competitive Advantage and Organizational Performance. Studies on the Batik Industry in Yogyakarta City
Azmi Muhammad Islam, Ika Nurul Qamari
This study aims to determine the effect of supply chain management on competitive advantage and organizational performance, as well as to analyze the mediating effect of competitive advantage on the effect of supply chain management on organizational performance. This research was conducted on the batik...
Effect of Compensation Towards Turnover Intention with Work Satisfaction as Intervening Variables a Study at PT. Madya Karya Putra
Dzulfiqar Mudhoffar Siregar, Tri Maryati
This study aims to examine job satisfaction as a variable that mediates the relationship between compensation and turnover intention at PT. Madya Karya Putra. Compensation is something that must be considered by companies to increase the level of employee job satisfaction and reduce the desire to move...
The Influence of Store Atmosphere, Shopping Lifestyle, and Time Availability on Emotional Response and Impulse Buying
Indah Fatmawati, Fitri Dwi Astuti, Luluk Iswanti
This study aims to analyze the influence of store atmosphere, shopping lifestyle, and time availability on emotional response and impulse buying. The object of this study was a stationery store in Yogyakarta Province, Indonesia. The sample size is 125 respondents who were selected using purposive sampling....
The Indonesia’s food and beverage sector is one of the most essential sector with huge contribution on GDP, manufacturing exports, and absorbing workforce. Indonesia concerns and makes it as an initial application of industrial revolution 4.0 through especially accelerating export. But whether it would...
Michele Gonatha, Rita Juliana
New interesting facts had emerged within the last few decades. Diversification behavior of firms are believed to increase in parallel with the pattern of external market frictions. Firms with high level of diversification can alter the cost of tight financial market frictions by reallocating capital...
A Case of Bandung Family Firms
Raissa Rachelia, Amadea P. Yanson, Chrisanty V. Layman
Indonesia’s family businesses have always had an important role to the stability and growth of the economy. Family involvement in the management of family firms is deemed as one of the key differentiators to non-family businesses. With such family involvements, family firms require trust and commitment...
The Influence of Product Knowledge and Religious Norms on Consumer Purchase Intention Mediated by Attitude
A Case Study on Samyang Noodle
Candra Kusuma Wardana, Retno Widowati
Globalization brings many imported food products from non-Muslims countries, such as Korea, China, and Japan, to Indonesia. Many products are categorized as subhat or are still in doubt in their halal. In fact, several of those products do not have a halal license from MUI (Indonesian Ulema Council)....
Budi Santos, Lorine Tantalu, Sri Handayani, Ahmad Iskandar, Setiyawan
Xanthosoma sp. is among the six most important root and tuber roots because its rich source of carbohydrates, essential amino acids, vitamins, and minerals for human diet. Despite its importance and wide spread production, improved breeding and processing of Xanthosoma sp. or called cocoyams could greatly...
Eka Budiyanti, Sony Hendra Permana, Edmira Rivani
Empowering SMEs is one of the national priorities in “Making Indonesia 4.0”. One way to empower SMEs towards Indonesia 4.0 is by developing an e-commerce platform for SMEs or SMEs e-commerce. Despite the large potential of SMEs in Indonesia, there are still very few of those utilizing e-commerce. Especially...
Sony Hendra Permana, Edmira Rivani, Eka Budiyanti
One of the main problems faced by Small and Medium Enterprises (SMEs) is the problem of marketing. However in the current era of the Industrial Revolution 4.0, marketing should not be a problem anymore. SMEs can utilize the internet to solve their marketing problem. This paper aims to describe how to...
The Development of Yogyakarta Special Batik Design to Meet Customer Desire and Satisfaction Using Quality Function Deployment
Small and Medium Enterprises (SMEs) are industrial sectors that play an essential role in supporting the Indonesian economy. SMEs hold a strategic role in the economic, social, and political fields because of its contribution to gross national product (GNP) and reducing unemployment. The SME sector that...
Risna Kartika, Faizal Haris Eko Prabowo, Marlina Nur Lestari, Nandang Fauzi Rahman
Creative industry products in Indonesia, especially Mendong from Tasikmalaya are in demand by foreign consumers, especially Korea, Malaysia, India, and the United Kingdom. However, local consumers are not that interested in the products, thus some Mendong sellers shut down their business. Therefore,...
Influence of Leader Member Exchange and Role Conflict in Student Organization Performance with Stress as Intervening Variable
Tri Maryati, Aditiya Dian Panduwinata
The objective of this research is to analyze the influence of Leader Member Exchange and Role Conflict toward Students Organization Performance. The result of this research is useful for the concerned organization to allow and improve member organization performance in each concerned organization. The...
Local economic development driven by innovation plays an important role in regional development and generating income. The critical mass of viable ventures is determined by the aspects of entrepreneurship, financing mechanism, and the market mechanism. The traditional commodity-based on production system...
Dwi Sudaryati, Sucahyo Heriningsih, Lita Yulita Fitriyani
This study aims to determine the effect of organizational commitment to the relationship between leadership style and BUMDes employee performance. This research was conducted at BUMDes in Bantul Regency using survey methods. The population and sample in this study were employees of BUMDes in Bantul Regency...