Proceedings of the 2018 International Conference on Islamic Economics and Business (ICONIES 2018)

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84 articles
Proceedings Article

The Financing Role of Sharia Banks Toward the Development of Micro, Small and Medium Enterprises (MSMEs) in Indonesia on Era Revolution Industry 4.0

Naning Fatmawatie
The development of the sharia banking sector in Indonesia is growing rapidly. The presence of sharia banks has a positive impact on the growth of the real sector, especially MSMEs. This is because mudharabah and musyarakah pattern is a direct investment pattern in the real sector. The Industrial Revolution...
Proceedings Article

Coaching of Student Cooperation To Be “Rahmatan Lil ‘Alamin”

Abdul Bashith, Saiful Amin
Focus of the problem of this study's presentation emphasizes how the development of entrepreneurship development of "Padang Bulan" student cooperations in the Maualana Malik Ibrahim State Islamic University of Malang, the presentations on the exemplary study in that became important and interesting to...
Proceedings Article

The Gap Analysis of Public Servqual (Case Study of Bus Rapid Transit’s Customer on Makassar)

Harry Yulianto, Syarief Dienan Yahya
Public transportation such as Bus Rapid Transit (BRT) was an alternative solution in reducing traffic congestion in major cities of Indonesia. Trans Mamminasata BRT was one of the urban transportation as part of the government program to provide mass transit for the people of Makassar. An aims of this...
Proceedings Article

The Effect of Liquidity and Profitability to Dividend Policy with Asset Growth as Moderating Variable (Study on Property Sector, Real Estate and Building Construction Listed on Indonesia Stock Exchange)

Muhammad Sulhan, Tri Yeni Herliana
Dividend Policy is the decision whether the profit earned by the company will be shared toward the shareholders as a dividend or will be held in the form of profit in order to be used to fund future investments. Investors prefer high dividends rather than low dividends because of its certainty. To minimize...
Proceedings Article

Application of Combined Assurance as a New Approach to Integrate Internal Audit, Governance, and Risk Management: A Case Study on Indonesia Financial Service Authority

Aulia Natasya Irfani Ampri, Desi Adhariani
This research analyzes the Indonesia Financial Service Authority (Otoritas Jasa Keuangan-OJK)’s best practices on assurance function to assure good corporate governance inside the institution. OJK introduces a new approach called 'combined assurance' to achieve this objective, which integrated all the...
Proceedings Article

The Effect of Mobile Banking On User Satisfaction and Loyalty through the Quality of Mobile Banking Service (Study on Banks in East Java)

Lailatul Farida
Background of this research is dramatic development of Mobile Banking in Indonesia. It is so obvious because m-Banking service has provided an unhampered practical financial transaction through cellular phone such that the user is capable to operate online baking transaction in any times and places....
Proceedings Article

Trading Activity Against Political Event (Event Study of the So-Called 212 Peaceful Demonstration)

Sri Utami Ady, Yessy Ethiza Faramida, Tri Listyorini, Yuniningsih
This study aimed to explain the reaction of the capital market against event (Event study) 212 demonstrations peaceful protest events against the share price of PT Nippon Indosari Corpindo Tbk in December 2016. It also aimed to analyze the level of Indonesian capital market. PT Nippon Indosari Corpindo...
Proceedings Article

The Role of Human Resources and Information Technology on Implementation of Business Process Reengineering Strategy

Herminawaty Abubakar, Palipada Palisuri
Currently, competition is getting tighter, coupled with the emergence of new competitors coming from various business organizations with different strategies so that now the company is also looking for new sources of competitive advantage, which are rare, difficult to replicate and can be used continuously....
Proceedings Article

Family-owned and State-owned Firms Disclosure: Comparative Analysis of Indonesia Public Firms

Utami Ratnasari, Desi Adhariani
This study aims to compare the disclosure between family-owned and state-owned firms in Indonesia Stock Exchange included in LQ45 Index in 2016. The indicator used is the Principle of Disclosure and Transparency in ASEAN Corporate Governance (ACG) Scorecard, and the method used are the qualitative descriptive...
Proceedings Article

Analysis of the Effect of Mortgage Income, Gold Price and Inflation Rate on Rahn Financial Distribution With Return on Assets as Intervening Variable

Yayuk Sri Rahayu, Sabtiyah
The this research purpose was to identify the effect of Mortgage Income, gold price, and inflation rate on Rahn financial distribution and the indirect effect with ROA as intervening variable on Sharia Mortgage in Indonesia for 2014-2016 period. This study was designed as quantitative research. The samples...
Proceedings Article

The Influence of Sharia Compliance and Customer Experience on Satisfaction and Loyalty of Muslim Tourist who Visited Sharia Hotel

Muhamad Nur Alam, Mohamad Soleh Nurzaman, Fahadil Amin Al Hasan
Halal tourism is one of the sectors in Islamic Economy which has a significant development. In this case, sharia hotel is an inseparable part of the halal tourism sector. In Indonesia, the implementation of halal tourism is still being addressed. However, the quantity of sharia accommodation available...
Proceedings Article

Client Satisfaction Levels at Microfinance Institution: An Empirical Research

Rudy Pramono, Sabrina O. Sihombing, Diena M. Lemy
Since 2008 until now, Koperasi XYZ has never conducted any assessment of the satisfaction and interest of clients on loan services to micro businesses that are the focus of their services. On the other hand, customer satisfaction can be used as a critical indicator of institutional development success...
Proceedings Article

The Antecedent of Organizational Commitment of Sharia Banking Employees

Siswanto
Organizational commitment is one of the important concepts in human resource management. Some organizations conduct a regular survey on employee organizational commitment. Therefore, giving attention to the antecedents of organizational commitment is very important. This study aims to analyze the antecedents...
Proceedings Article

Endogenous Factors for Financing Rationing on Sharia Banking in Indonesia

Diah Wahyuningsih, Karimatus Sa'diyah
The aim of this research is to find the impact of revenue sharing, banks equity, NPF and total financing to a profit of Islamic Banking. The main aim of this research is to look for the financing of rationing in Indonesia's Islamic Banking. This research is quantitative approach use panel data with OLS...
Proceedings Article

Differentiation of Internal Factors on Entrepreneurship

Setiani, Agung Suryo Prakoso
This study aims to analyze the influence of entrepreneurship education and family culture on interest in entrepreneurship through entrepreneurship spirit. This research was conducted in some college in Malang city, using 167 students as a sample and a sampling technique using probability sampling is...
Proceedings Article

The Effectiveness of Zakat Utilization Program Based on Integrated Community Development in West Bandung Regency (Case Study of Assisted Village by Rumah Zakat)

Elis Nurhasanah, Mohamad Soleh Nurzaman, Yusuf Wibisono
This paper aims to determine the effectiveness of zakat utilization based on Integrated Community Development (ICD) to affect the improvement of welfare. This study not only measures the level of welfare of the community but also mustahiq community members in Mekarwangi Village after the intervention...
Proceedings Article

Industrial Emissions in Java Island of Indonesia: A Convergence Analysis

Deni Kusumawardani, Teuku Noerman, Mei Anggun Soraya, Feri Dwi Riyanto
This main objective of this study is to test emissions convergence, absolute and conditional, of manufacturing industry among provinces in Java Island as center of industrial activity and economic growth in Indonesia. Micro-data at firm-level of six provinces during 2000-2009 are employed and econometrics...
Proceedings Article

Profit: A Denotation and Connotation Meaning in Rolland Barthes Perspective

Sulis Rochayatun, Fitriya Andriyani
The purpose of this study is to find out how accountants and non-accountants interpret earnings, and what the reality behind the interpretation. A reality in the accounting profession and students of SMK Akuntansi establish a perception that profit is matching between income and expense (syntactic)....
Proceedings Article

Analysis of Rupiah or Yen With Hooper Morton Exchange Determination Model Approach

Rossanto Dwi Handoyo, Angga Erlando, Farida Azzahra, Feri Dwi Riyanto
Our study aims to analyze the behavior of the Rupiah / Yen exchange rate using the Hooper-Morton model approach. The method used is ARDL during 2000: 1-2017: 4. The estimation results show that the factors that influence have a significant relationship to the exchange rate of IDR / Yen both short and...
Proceedings Article

The Influence of Wage on Productivity and Inflation in The Manufacturing Industry Sector in Palembang

Agung Anggoro Seto, Royda
This study aims to analyze the influence of wages on productivity and inflation in the manufacturing industry sector in the city of Palembang. The data used in this research is labor industry wage data manufacturing, productivity data in the form of sectoral GDP of constant prices per number of workers...
Proceedings Article

The Effect of Trade Liberalization on Indonesia's Exports

Angga Erlando, Rossanto Dwi Handoyo, Silva Nur Rizha Fajriyanti
One of the open economic characteristics is the contribution of international trade in the economy. To make it bigger, there are many trade agreements are made to reduce international trade barriers. This study aims to determine the impact of trade liberalization on Indonesian exports to the three major...
Proceedings Article

Efficiency of Micro Entreprises in Using Banking Capital for Poverty Alleviation

Atik Purmiyati, Nur Aini Hidayati
Poverty in East Java which is the highest in Indonesia with the number of poor people in the village more than in the city. This study aim to find out the efficiency of micro-enterprises in the agricultural sector who received Kredit Usaha Rakyat (KUR) and Commercial Credit (KK) and how the influence...
Proceedings Article

Reconstruction Model of Social Justice Water Management For Society In Sharia Economy Perspective: A Study of Literature

Atwal Arifin, Mujiyati, Noer Sasongko, Muhammad Sholahuddin
Exploration to find a fair Water Resources management model is very important to do; especially there is an academic debate in water resources management. Some parties allow the management to be handed over to anyone including the private sector. However, some parties do not allow it. This research explored...
Proceedings Article

Intellectual Capital to the Firm Value With Profitability as Intervening Variable

Basir S, Prianka Tiersa Arindha, Maretha Ika Prajawati
In order to compete competitively, the principle of corporate management must be changed by applying knowledge-based business based company. Intellectual capital is believed to play an essential role in improving corporate value and financial performance. The purpose of this paper is to find an effect...
Proceedings Article

The Effect of Corporate Social Responsibility and Financial Ratio to Company’s Value (Case Study of Companies Listed in LQ45 of IDX for the period 2011-2015)

Jennifer Luo, Herlina Lusmeida
The purpose of this research is to verify empirically whether Corporate Social Responsibility and Financial Ratio affect company's value. Twenty companies listed in the LQ45 from Indonesia's Stock Exchange were used as sample. The samples data were taken from the year 2011-2015 using secondary data...
Proceedings Article

Riba in Cognitive Behavioral Theory

Khusnudin, Agus Suman, Ahmad Imam Mawardi
Islam strictly prohibits riba practice. However, the message of Scripture seems to be neglected. Instead of adjusting economic behaviors with Scripture, in reality, it goes against the revelation. This descriptive-qualitative research aims to analyze riba behaviors with various personality theories,...
Proceedings Article

Financial Report Enhances Character in Actualizing Good Governance

M.Dimyati Huda
This paper is describing about fair and without exception financial statement as a good financial management and managed by human resources who have national cultural character with the nature of openness, honest, trustworthy, integrity, effective, efficient, creative, smart, tough, caring, fair and...
Proceedings Article

Profitability and Leverage to the Value of Companies With Dividend Policies as a Moderation Variable

Mardiana, Supami Wahyu Setiyowati
the purpose of this research is to test profitability and leverage to firm value with dividend policy as moderation variable. The method used is quantitative and correlational research type. The analytical technique used is Multiple Linear Regression. The results showed that profitability and leverage...
Proceedings Article

Revitalization and Actualization of Religious Values to Realize Civilized Wasathiyah Economy

Muhammad Djakfar
the existing economic system in the world can be mapped into two categories. The first is the secular group separating economic matters and transcendental religious values as shown by the capitalism and socialism. Its fundamental source is from human thinking products. The second is the spiritual group...
Proceedings Article

Analysis of Implications Related to New Decision on the Procedure of Double Taxation Avoidance Agreement at PT FM International

Safira Meidiati, Dodik Siswantoro
This report discusses an analysis of the difference between the old and the new regulations in the Indonesian Taxation Law on the Procedures of Double Taxation Avoidance Agreement and the administrative implications arising from the enactment of the statute. The results show that PT FM International...
Proceedings Article

The Application of Blue Economy Principle Through Local Wisdom of Seaweed Farmers in Labuhan Kertasari Village, West Sumbawa Regency

Tri Wahyu Hardaningrum, Budi Eko Soetjipto
There are a number of local wisdoms reflected in the economic activities of seaweed farmers in Labuhan Kertasari Village, West Sumbawa Regency which are in line with the Blue Economy principles, even though they basically do not know and understand the Blue Economy concept. This study is intended to...
Proceedings Article

Entrepreneurial Intentions and Its Influencing Factors: A Survey of Student Cooperative Members in Indonesia

Wahidmurni, Jadzil Baihaqi
The intention of entrepreneurship is regarded as a determining factor for the decision to choose a career as an entrepreneur. A good understanding of the factors that influence students’ entrepreneurial intentions is essential to reveal. The current research aims to explain the effect of Needs for Achievement,...
Proceedings Article

The Influencing Factors on Coffee Shop Customers' Revisit Intention

Widyawati, Margaretha Pink Berlianto
This study aims to investigate the effect of the service marketing mix (7Ps) on satisfaction, the impact of trust on commitment, the impact of satisfaction and loyalty on revisit intention in the context of coffee shop retailer in Jakarta. There are 11 hypotheses developed in this study. There were 332...
Proceedings Article

The Difference of Human Resource Management Textbook between Western and Islamic Perspective

Wisber Wiryanto
The discipline of science today is influenced by the Western with secularism, liberalism, pluralism, and secularism. It is found in human resource management (HRM) disciplines that are empty of the values of revelation and cause problems. So that, a problem solving is needed with a solution through the...
Proceedings Article

Competitive Strategy for Micro, Small Business and Medium Food Industry Sector

Zaim Mukaffi, Choirul Rozi, Rikza Ahzarona Susanti
Micro, Small and Medium Enterprises (MSMEs) have a significant contribution to the Indonesian economy but in its development leaves many problems such as marketing difficulties, financial constraints, limited human resources, raw material issues, technology, management issues and weak partnerships. The...
Proceedings Article

Exploration of Entrepreneurial Skills for SMEs Development

Muhammad Farid Wajdi, Liana Mangifera, Muhammad Wahyuddin, Muzakar Isa
This research aim to identify skill as successful business of Small Medium Enterpries (SMEs). The population in this study is all SME entrepreneurs in Solo, Indonesia, and the sample research is the entrepreneurs of SMEs as 77 respondents who are in the area of ​​Solo. Data analysis method used in this...
Proceedings Article

Biogas as A Solution for Sustainable Energy Development in Maqashid Syariah Framework

Ahmad Djalaluddin, Ahsani Taqwiem
Islamic economy as a way of life began to be studied and applied in various aspects. However, on the other hand, there is still a vacuum in which the study on Islamic economics is now more focused on the study of business, finance, and banking. While the broad outline of basic economic problems that...
Proceedings Article

Career Planning of Accounting Education Students

Suranto, Budi Eko Soetjipto, Afoow Roofi’ah
This research focused on finding out the career planning profile of accounting education students and finding the factors that influence the planning of careers and the efforts made by accounting education students to realize their desired careers. This research wasqualitative research. The research...
Proceedings Article

Zakat and SDGs : The Impact of Zakat on Economic Growth, Consumption and Investment in Malaysia

Eko Suprayitno
This study aims to look at the impact of zakat distribution on macroeconomic in Peninsula Malaysia by using OLS, 2-SLS and ECM analysis. This research is initially undertaken because many economists today believe that zakat does not influence the economy at the macro level because the zakat rate of...
Proceedings Article

The Impact of Zakat, Infaq, Shodaqoh (ZIS), Unemployment and Poverty on the Economic Growth in Indonesia (2011-2017)

Neneng Alghina MG, Priyanka Permata, Bagus Aryo
Economic growth is one of the indicators to see how economic development in a country is. For example, when economic growth increases, we can say that economic development is going in the same way. This research aims to see the impact of Zakat, Infaq, and Shodaqoh (ZIS), unemployment, and poverty to...
Proceedings Article

Identifying Micro-Entrepreneurs' Perception toward Financial Training: a Support for Economic Empowerment

Sabrina O. Sihombing, Yohana F.C. Palupi Meilani
This study aims to identify the perceptions of micro-entrepreneurs on the benefits of simple financial training provided by microfinance institutions. These perceptions can reflect economic empowerment that has been supplied by the microfinance institution through training. Two hundred and ninety-four...
Proceedings Article

Implementation of Sustainable Business Strategy Change and Entrepreneurial Capacity Building through SMEs Empowerment

Agus Haryono, Mujiarto, Boge Triatmanto
SMEs empowerment in Indonesia faces a lot of obstacles; one of the biggest and most frequent issues is capital. As a matter of fact, reality does not support the previous statement. Education, entrepreneur motivation, business competition, business protection, and empowerment are the issues to be dealt...
Proceedings Article

The Concept and Steps of Personal Selling

Fani Firmansyah, Margono S, Fatchur Rohman, Nur Khusniyah
Personal selling has long been recognized as the oldest and perhaps the most crucial component of the promotion mix. Personal selling can be defined as an oral presentation in a conversation with one or more potential buyer to ensure sales. Persuading customers to buy goods or services personally as...
Proceedings Article

The Influence of "Islam Nusantara" on Batik Style in Surakarta, Central Java

Muhammad Sholahuddin, Umrotun, Muhammad Wahyuddin
Previously, Batik style in Surakarta had an animal in its style pattern. Drawing animal has forbidden in Islam. After receiving Islam teachings, it had changed into a plant style pattern. This paper aims to identify the strengths, weaknesses, opportunities, and challenges on batik production in Surakarta...
Proceedings Article

Impact of Non Tariff Policy on Indonesian Coffee Exports To Main Importer Countries

Rossanto Dwi Handoyo, Angga Erlando, Ria Dwi Rafita Sari, Feri Dwi Riyanto, Andre Pupung Darmawan
This study discussed about the impact of non tariff policy on Indonesian coffee export to main importer countries such as, United States of America, Japan, Germany, Philippines, Malaysia, and Italy in 2003-2017. The Sanitary and Phytosanitary (SPS) dan Technical Barriers to Trade (TBT) were measured...
Proceedings Article

The Effects of Occupational Health and Safety on Employee Performance Through Work Satisfaction

Vivin Maharani Ekowati, Firqiyatul Makhfudloh Amin
Many companies which are less concerned about the health and safety of employees can cause workplace accidents and health problems to employees. Accidents are undesirable and unpredictable when they occur, but they can be anticipated. The creation of safe conditions from the possibility of accidents...
Proceedings Article

Hajj Financing With Sharia Pawnshop

Wuryaningsih Dwi Lestari, Siti Fatimah Nurhayati, Zulfa Irawati, Sri Murwanti, Muhammad Sholahuddin
The bailouts of Hajj in Islamic banking is already defunct. The reconstruction of Hajj bailout fund needs an in-depth analysis of the strategy program that has organized by sharia pawn institution. Approach with a review of the business model canvas is used to analyze the program. To fill nine boxes...
Proceedings Article

Why Should SMEs in Indonesia Have To Apply "Green Practices"?

Yuliani, Budi Eko Soetjipto
SMEs are known as the most dominant business sector in every country including Indonesia. SMEs do not only contribute to the GDB, but are also able to reduce unemployment through the employment opportunities created. However, SMEs poses various problems for the environment. This paper aims to explore...
Proceedings Article

The Impact of Human Capital on the Economic Growth: An Education Approach

Atik Purmiyati
One of the successes of the country's economy is determined by economic growth. This measure emphasizes its attention to the increase in GDP (Gross Domestic Product). There are many approaches to find out the determinants of economic growth, one of which is through human capital. This study aims to know...
Proceedings Article

Intervention of Dividend Pay Out Ratios in the Relationship of Liquidity and Debt to Equity Ratio to the Profitability of Companies Incorporated in the Indonesian Syariah Stock Index (ISSI)

Indah Yuliana
Increasing the company's ability to produce profits is a focus that must be achieved so that the company is able to maintain its survival. Investment policies, debt policies and dividend policies taken by the organization will influence other financial decisions and have an impact on the company's ability...
Proceedings Article

Halal and Healthiness of Snacks Analysis for Creative Economic Business and Potential A New Business Opportunity

Muh. Mansur, Agus Widarko, Masyhuri M.
The purpose of this research is guiding fast foods be healthy (halal-healty) for creative economic business and choosed alternative to appear a new bussines. The target group is the creative economic business on fast foods commodity by using a method, participator action research (PAR) through some strategies....
Proceedings Article

Integrated Maqasid Sharia Index: Indonesia Islamic Banks Performance

Ulfi Kartika Oktaviana, Laila M. Pimada
As a business entity, a sharia bank responsible not only as a company who seek profit, but also to carry out its functions and purposes as a sharia entity. The purpose of the research is to measure social performance achievement of Islamic financial institution using integrated maqasid sharia index....
Proceedings Article

The Effect of Different Argument Quality and Religious Symbol to The Muslim Consumers' Attitude and Intention Toward Halal Food Products

Varah Nuzulfah, Mardhatilla Pefiza Sidik, Satria Fadil Persada, Dewie Saktia Ardiantono, Geodita Woro Bramanti
Several previous studies have examined the determinants of Muslim consumers' attitudes and intentions toward halal food products. However, until now there has not been much research that specifically discusses the influence of argument quality and religious symbol as a determinant of Muslim consumers'...
Proceedings Article

Distribution Analysis and Agricultural Productivity Determinants in Indonesia

Rizky Oktabriani Putri, Selamet Joko Utomo, Henny Oktavianti
Agricultural productivity is a major issue in agricultural development in Indonesia. Therefore research on agricultural productivity is still very much needed. Accordingly, the objective of this study is to evaluate agricultural productivity and its distribution in Indonesia. The method used to clicking...
Proceedings Article

The Antecedent of Employee Performance

Achmad Sani Supriyanto, Yadi Weripeh
In order to compete competitively, the principle of corporate management must be changed The employees need a good leader as the engine driving the company's activities to achieve performance. The loss of discipline will affect the efficiency and effectiveness of the work. If discipline cannot be enforced...
Proceedings Article

The Application of Wadiah Contract on Islamic Banking Savings Products Through Branchless Banking (Conformity Analysis on Fatwa DSN-MUI and POJK)

Oliv Amalia Rahmasari, Nur Rizqi Febriandika
The purpose of Branchless Banking is to facilitate customer who do not have enough understanding about banking knowledge and still hesitate about the transaction done by the agent. Wadiah agreement is a contract used by Islamic banks in savings products in the form of depositing funds between the owner...
Proceedings Article

The Role of Government in the Zakat Management: The Implementation of A Centralized and Decentralized Approach (Comparative Study in Indonesia and Malaysia)

Faridatun Najiyah, Nur Rizqi Febriandika
Zakat is the principle basis for upholding the social structure of Islam obligatory almsgiving. With the implementation of zakat institutions correctly and adequately, it is expected that the difficulties and suffering of the poor can be reduced. The role of the government as a regulator in managing...
Proceedings Article

The Effect of E-Filing Implementation, Level of Tax Comprehension, and Tax Sanction on Formal Compliance of Individual Taxpayer

Ninis Nur Solichah, Isnalita, Noorlailie Soewarno
One of the biggest sources of state revenue is tax revenue. Taxes are used by the government to finance national development. The purpose of this research to determine the effect of E-filing implementation, level of tax comprehension, and tax sanction on formal compliance. Multiple linear regression...
Proceedings Article

The Effect of Diversification On Firm Performance: The Role of Family Ownership

Boy Panangian, Sylvia Veronica Siregar
This study examines the effect of diversification on firm performance and also the moderating role of family ownership. We use two measures of firm performance: excess value and return-on-assets. Our samples are listed firms Indonesia Stock Exchange from 2011 to 2015 with total observations are 347 firm-years...
Proceedings Article

Implementations of Sharia Business Strategy Development through Sharia Multilevel Marketing Schemes In Hajj and Umrah Travel Agencies

Shofie Amilia Budi Rachmawati, Nur Rizqi Febriandika
Over time, the development of the Sharia business model continues to develop, including in terms of marketing strategies. Sharia multilevel marketing strategies are also used in the business of Hajj and Umrah travel agents as a way to get a significant number of customers. This study is intended to find...
Proceedings Article

An Analysis of Maqashid Syariah Devotion to the Profit of Syariah Commercial Bank in Indonesia

Sumarto, Sutikno, Kristina
This study aims to analyze how the effects of Fair Return, Interest-Free Product, Profit Ratio (as Maqashid Syariah variable), as well as Total Assets, Financing, and Third Party Funds (common variable) to Profit Sharia Banking in Indonesia. This type of research is a quantitative analysis. The data...
Proceedings Article

The Effect of Entrepreneurship Competence, Entrepreneurship and Learning Orientation Toward Sustainable Competitive Advantages in Improving Managerial Performance on Medium Enterprises in Bengkulu Province

Muhamad Sil, Isma Coryanata
Micro Small and Medium Enterprises (UMKM) has become a concern for scientists and practitioners in an effort to improve the competitiveness of SMEs. High performance through competitive advantage is the goal of all Medium Enterprises (ME) that will be achieved in a dynamic and unpredictable business...
Proceedings Article

P2P Lending Schemes for Funding Student SME Business

Nofian Deastuti Hajarsari
Nowadays, "student entrepreneur" is being a phenomenon. They usually fund their business using personal saving or loan from relatives. To make their business grow, they need to increase their funding but they are still not bankable. P2P lending may address that problem by providing alternative financing...
Proceedings Article

Why Accounting is Important for SMEs? (Case Study of Tape Madu Jaya Jember)

Alwan Sri Kustono, Aisa Tri Agustini
The objective of this research is to analyze the cost of goods sold calculation for tape (fermented cassava) with traditional costing and time-driven activity-based costing (TDABC) approach. The research object is Tape Madu Jaya Small and Medium Enterprises (SMEs) in Jember that are engaged in the food...
Proceedings Article

Impact of Family Ownership on the Firm's Abnormal Audit Fees

Rika Lusiana Surya, F Fitriany
This study aims to examine empirical evidence of the effect of family ownership on negatives abnormal audit fee and positives abnormal audit fee. This study uses panel data of 733 observations of companies in Indonesia Stock Exchange (IDX) during the year 2012-2016, where 386 observations are companies...
Proceedings Article

Does Managerial Ability and Corporate Governance Mitigate Tax Avoidance Activities When Environmental Uncertainty is Considered?

Mutiara Kemala Ratu, Sylvia Veronica Siregar
This study aims to examine the effect of environmental uncertainty on tax avoidance with a managerial ability and corporate governance as a moderating role in it. The sample used in this study is a company listed on the Indonesia Stock Exchange (IDX) period 2014-2016. Abnormal Book-Tax Difference (ABTD)...
Proceedings Article

Transformational Leadership and Team Performance: The Role of Innovation in Indonesia Property Agent Industry

Idris, Khofifatu R. Adi
This study aims to examine the role of innovation in Indonesia property agent industry through the relationship between transformational leadership and team performance. It conducted at PropNext Reality Property Agent, branch Malang, and Surabaya. To examine the hypotheses, Partial Least Square (PLS)...
Proceedings Article

Strategy of Selling Price, Innovation, and Values Contained in Business of Batik Genthongan

Yuni Rimawati, Robiatul Auliyah
Batik is not only a clothing product but also a work of art. This study aims to gain an understanding of business innovation and Batik Genthongan selling price strategy. Besides, this research seeks to explore the values contained in business innovation and strategy. The approach used in this research...
Proceedings Article

The Effect of Role Conflict and Role Ambiguity on Auditor Independence with Spiritual Intelligence as A Moderation Variable

Ferry Apriyanto, Prasetyono, Rita Yuliana
This study aims to prove role conflict and role ambiguity on the independence of auditors with spiritual intelligence as moderating variables. This study uses a quantitative approach with primary data in the form of questionnaires. The questionnaire distributed to 95 respondents. The population in this...
Proceedings Article

The Role of Digital Marketing in Improving Sales to SMEs in Dealing with ASEAN Economic Community

Mohamad Trio Febriyantoro, Debby Arisandi
Technology continues to grow, and the benefits of the Internet increasingly felt for users who can not be separated from the Internet, including small and medium enterprises (SMEs) in utilizing information technology to run its business. An increasing number of competitors into consideration for business...
Proceedings Article

The Existence of Flight to Quality: Evidence From Indonesia

Muhammad Riza Hafizi
This paper aimed to analyze the investments shift from high-risk investment (stock) to a more secure investment (bond) or commonly called a flight to quality in the event of a crisis in Indonesia. The samples in this study are Jakarta Composite Index (JCI), Indonesia Corporate Bond Index (CBIX) and Indonesia...
Proceedings Article

The Effect of IFRS Convergence on Accounting Pay for Performance Sensitivity with the Role of Audit Committee as Moderate Variable

Shinta Megawati Sitorus, Vera Diyanty
This research aims to investigate the impact of IFRS convergence on accounting pay for performance sensitivity. This research uses samples 515 firm-years of non-financial public companies listed in Indonesia Stock Exchange for the period 2012-2016. For comparability with previous studies which using...
Proceedings Article

An Analysis on the Effect of Performance Factors and Technology Aspect on Market Share of Sharia-Compliant Banking in Indonesia

Muhamad Sandy, Ade Sofyan Mulazid, Faizul Mubarok
This study aims to analyze the influence of the Operational Efficiency Ratio (OER), Return on Assets (ROA), Non-Performing Financing (NPF) and Electronic Banking towards a market share of sharia-compliant banking in Indonesia. Secondary data was used from the annual report of the Financial Services Authority...
Proceedings Article

Building Loyalty Based Sharia in Financial Services Companies (Study on BMT Sidogiri Pasuruan)

Siti Asiyah
This study aims to examine and analyze the relationship between adherence to Sharia Principles to customer loyalty, with trust as mediation in the BMT Sidogiri East Java. This type of research is explanatory research, which is research that wants to find explanations in the form of causation. This study...
Proceedings Article

An Evaluation of Regional Development in Gender Perspective: Study in East Java Regional Development Process

Sutikno, Henny Oktavianti, Atut Frida Agustin
This paper aims to: Evaluation of Human Development Index (HDI) of men and Human Development Index (HDI) of women. Evaluation of achievement of Gender Development Index (GDI) and Gender Empowerment Measure (GEM) in each district/cities in East Java. And analyze the variables that affect the achievement...
Proceedings Article

Reconstruction of Performance Measurement Models for Islamic Bank

Setya Rahmawati, Satia Maharani
Criticism of conventional financial performance measurement for Islamic banks states that the management behavior of Islamic banks that apply CAMELS and RGEC as a measure of performance, will be co-opted by values that focus financial goals as top priority. Islamic banks will be reduced to material and...
Proceedings Article

Analysis on the Effect of Location, Brand Image, And Word of Mouth on The Customers’ Decision Process in Choosing Hajj Saving in Sharia-Compliant Banking

Siti Sholihah Putri, Ade Sofyan Mulazid, Sofyan Rizal
This research aimed to find out, to analyze, and to explain the effect of location, brand image and word of mouth on the customers' decision in choosing hajj saving product in sharia-compliant banking in South Jakarta area, either simultaneously or partially. The result of the research was expected to...
Proceedings Article

Effect of Income Rate, Education, Religiosity to Muzakki Interest to Pay Zakat; Case Study of National Amil Zakat Board Central Java

Budiyono, Serly Andini Restu Putri, Muhammad Tho’in
The purpose of this research is to prove the influence of each independent variable consisting of income, education, religiosity to the dependent variable that is the interest of muzakki to pay zakat at the National Amil Zakat board Central Java namely the National Amil Zakat Board Surakarta. The research...
Proceedings Article

Maqashid Shariah-Based Performance and Islamic Social Responsibility; an Empirical Study of Islamic Bank in Asean

Nida Nadya Hasan, Miranti Kartika Dewi
The measurement of the financial performance of Islamic banking mostly still use the financial performance indicator of the conventional banking system. Necessarily, it should be linked with the purpose of Islamic banking that is to provide benefits to human beings and to implement the principles contained...
Proceedings Article

The Implementation of Risk Management in Zakat Institution; Case Study of Dompet Dhuafa Yogyakarta

Tulasmi, Rahmani T. Yulianti, Jefri Heri Sofyan, Annissa Nurhanifah Hariyadi
This study aims to identify potential risks to zakat institutions, identification for the conditions that are causing the risks, analyze the impact on chances and formulate a proactive strategy to mitigate the inherent risks in zakat institutions. This study is using qualitative methods to identify and...
Proceedings Article

CEO Characteristics and Firm Performance; Empirical Studies from ASEAN Countries

Indira Emmelina Emestine, Dyah Setyaningrum
The purpose of this study is to examine the association between Chief Executive Officer (CEO) characteristics on firm performance. Tobin's Q measures firm performance; while CEO's characteristics are measured by tenure, age, professional certification in finance or accounting, advanced education in finance...
Proceedings Article

Assessent of Zakat Distribution: A Case Study on Zakat Community Development in Bringinsari Village, Sukorejo District, Kendal

Rahman Saleh, Mohamad Soleh Nurzaman, Yusuf Wibisono
This study aims to assess the feasibility of zakat distribution conducted by Zakat Community Development program, one of the BAZNAS programs in Bringinsari village, Sukorejo Subdistrict, Kendal Regency, Central Java using the Zakat Village Index. The assessment will help determine whether the community...
Proceedings Article

Business World and Alternative Solutions on Achieving Sustainable Development Objectives

Wahyudin Maguni, Husain Insawan, Herman, Rusding Muhalling
Being aware of their vast and important role in society, the business world must be more involved than ever and should be a solution in realizing Sustainable Development Business (SDGs), said Managing Director, President Office, Sinar Mas, GandiSulistiyanto, at the opening of Indonesia Global Compact...
Proceedings Article

Explaining the influence of OCB dimensions to the Employee performance

Rini Safitri
OCB is a pivotal employee behavior to improving company performance. Increased competition triggered by globalization in various sectors of the economy makes competition in the banking business very tight, not only between banks but also from other financial institutions, including Rural Credit Banks...