Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)

+ Advanced search
41 articles
Proceedings Article

Exploring the Effect of Covid-19 on Cooperative Financial Institutions in Bali

Surya Dewi Rustariyuni, M. Pudjihardjo, M.Umar Burhan, Dias Satria
One impact of the Covid-19 outbreak has been to freeze economic actors, including cooperative financial institutions. This has prompted researchers to investigate the effects of the pandemic on cooperative financial institutions, the majority of whose members are small and medium sized enterprises, and...
Proceedings Article

Economic Development Analysis of Three Famous Tourist Destinations in Purbalingga

Agus Arifin, Rakhmat Priyono
This research focuses on economics tourism studies which analyse the economic development of three famous tourist destinations in Purbalingga Regency, i.e. Owabong Waterpark, Sanggaluri Reptile Park, and Purbasari Riverworld. The objectives of this research are (1) to measure willingness to pay of tourist...
Proceedings Article

Sharia Stock Performance Behavior in the Covid-19 Situation

Arfeni Nabila, Pitri Yandri
The Covid-19 condition with various government policies that focus on rules for limiting the scope of human activity also impacts the capital market, which is experiencing contraction. Sharia shares in the mining sector, trade and investment services sector, and the essential and chemical industry sectors...
Proceedings Article

The Impact of Tourism and The Creative Industry on The Economy of The Community

Herie Saksono, Bachtari Alam Hidayat, Evi Yuliana, Baskoro Wicaksono, Afriyanni, Sekar Nur Wulandari, Momon Momon, Kusmawaty Matara, Nanda Hasanul Amri
Local culture has remained a valuable commodity and activity for attracting tourists up to the present day. Tourism development is also aided by the creative sector, which is a component of the creative economy, which is intended to become a new engine for the national economy. Culinary art is exceptional...
Proceedings Article

Is Using Biogas Fuel More Profitable for Rural Communities in Yogyakarta?

Dessy Rachmawatie, Nuva, Eko Priyo Purnomo
The development of biogas in community settlements is now very much needed. It is since people’s uses of Liquified Petroleum Gas (LPG) are very high but are not matched by its availability. Many areas in the Special Region of Yogyakarta are starting to switch to using renewable energy, biogas, for cooking....
Proceedings Article

The Meaning Transformation of Business Success among Muslim Women Entrepreneurs in Surakarta Region

Dwi Prasetyani, Amelia Choya Tia Rosalia, Ali Zainal Abidin
Entrepreneurship has proven to be a sector that can provide welfare for business actors. This situation encourages numerous parties to become entrepreneurs, including Muslim women. This research explained Muslim women entrepreneurs’ backgrounds, processes, efforts, and achievements in their business...
Proceedings Article

The Impact of The Covid-19 Pandemic on Poverty Gap in Indonesia

Ernawati, Tajuddin
The COVID-19 pandemic has driven the incidence of poverty. However, how the pandemic affects the poverty gap is less studied. This study analyzes the poverty gap in urban and rural of Indonesia during the pandemic. The research uses secondary data published by Statistics Indonesia for 2019 and 2020,...
Proceedings Article

Interest Analysis of the Financial Technology-based Applications Usage during the COVID-19 Pandemic in Soloraya

Gustita Arnawati Putri, Wahyu Widarjo, Ari Kuncara Widagdo
Currently, people face the phenomenon of the rapid development of digital technology. The public has started implementing a payment system that uses electronic means of financial technology or fintech. That changes the transaction habits to be more practical and convenient. The digital transformation,...
Proceedings Article

Economic Growth Determinants in Selected ASEAN Countries

Imamudin Yuliadi, Anita Fitria R, Dessy Rachmawatie
This study aims to analyze the variables determining economic growth in selected ASEAN countries (Singapore, Malaysia, Thailand, Indonesia, and the Philippines). Other independent variables in this study consisted of foreign direct investment and foreign debt. The research method used was panel data...
Proceedings Article

Assessment of Features and Market Segmentation of the Credit Card Industry in Malaysia

Md. Mahmudul Alam, Russayani Ismail, Jamaliah Said, Khadar Ahmed Dirie
To operate successfully in this credit card industry, various kinds of credit cards are offered to distinct user groups. This empirical study is conducted in Malaysia, and it examines the features of different types of credit card available. By using descriptive and one-way ANOVA test, this study analyses...
Proceedings Article

Financial Inclusion and the Role of Governance in Selected ASEAN Countries

Navi’ah Khusniati, Dyah Titis Kusuma Wardani
One of the prominently indicators to assessing national economy is per capita income. Most countries are eiger to gain higher per capita income. The success of this target is not only depend on monetary factors but also non-monetary. This study using macro data and fix effect model from 8 developing...
Proceedings Article

Can Company Characteristics and Google Search Increase Stock Returns? An Evidence from Jakarta Islamic Index

Sri Lestari, Retno Kurniasih, Triya Aprillia Sutrisno
Stock return is the level of profit obtained by investors from the results of investment decisions in stocks. Stock returns are influenced by various types of factors, both internal and external to the company. This study uses the characteristics of the company or the company’s internal factors, including...
Proceedings Article

The Preliminary Investigation of How Barakah Works

Saiful Anwar, Mawar Suryani
This study aims to examine the effect of corporate social responsibility and ZAKAT on the profitability of Islamic Commercial Banks as a proxy to understand how barakah works. Continuing the previous studies on the meaning of barakah qualitatively, this study aims to look at the works of barakah quantitatively....
Proceedings Article

Maqashid Syariah and Profitability of Islamic Banks in Indonesia: Quadrant Analysis Measurement Approach

Setyo Tri Wahyudi, Kartika Sari, Rihana Sofie Nabella
Islamic banks are required to comply with sharia principles in conducting their business. One of the principles of sharia is maqashid sharia. Maqashid sharia carries social values such as the value of education, justice, and economic prosperity. Nowadays, apart from pursuing profit, Islamic banks should...
Proceedings Article

Social Profit Density of Health-Care Waqf

Case Study of Muhammadiyah Hospitals and Clinic in Yogyakarta

Yuli Utami, Ega Wiguna, Tjiptohadi Sawarjuwono, Abu Azam Al Hadi
This paper aims to analyze the development of productive waqf (health-care endowment) by Muhammadiyah Yogyakarta in improving its social benefits. The objects in this study are PKU Muhammadiyah Hospital Jl. Achmad Dahlan, PKU Kotagede (Mother and Child Hospital), and Firdaus Primary Clinic. The key informants...
Proceedings Article

Factors Influencing Financial Accountability in Ciamis Regency

Bena Balatin Sudarman, Rizal Yaya
The lack of stakeholder participation in the budgeting process will raise asymmetric information in the use of public funds. Furthermore, corruption cases still increase even though internal controls and transformational leadership have been applied. Therefore, this research aims to examine and obtain...
Proceedings Article

The Influence of Knowledge, Income Level, Transparency, and Trust in Muzakki’s Interest to Pay Zakat through The Zakat Organization outside Java and Java Island

Wahyu Manuhara Putra, Endah Dwi Lestari
This study aims to provide an overview and empirical evidence regarding the influence of knowledge, income level, transparency, and Muzakki’s confidence in paying zakat through the Zakat Organization in Indonesia, particularly the difference between the island of Java and outside Java. The zakat potential...
Proceedings Article

The Effect of Corporate Financial Pressure on Financial Statement Fraud during the COVID-19 Pandemic

Wahyu Manuhara Putra
This study aims to test the accuracy of the financial statement fraud model in companies before and during the COVID-19 pandemic. It is assumed that companies will commit financial statement fraud due to economic pressure during the COVID-19 pandemic by analyzing various factors in predicting financial...
Proceedings Article

A Comparative Analysis State Owned and National Private Bank’s Financial Performance

Desi Susilawati, Siwi Setya Dewi
Bank is one of the institutions that play an important role in the economy of a country, bank has a function as intermediation function is to collect funds and distribute it. The global financial crisis hit over the world. Banks have liquidity difficulties, asset quality down, unable to create earnings...
Proceedings Article

The Influence of CEO Compensation on Disclosure of Related Party Transactions with Corporate Governance as a Moderate Variable

Ratna Dewi Anggraini, Evy Rahman Utami
This study analyzes the effect of executive director (CEO) compensation on disclosure of related party transactions moderated by corporate governance. The samples used in this study were non-financial companies listed on the Indonesia Stock Exchange in 2017-2019. This study employed the purposive sampling...
Proceedings Article

The Effect of SEZ Investment and Development on Labor Absorption

Bambang Jatmiko, Titi Laras, Udin Udin, Siti Dyah Handayani, Rini Raharti, Alfi Muthia Anjani
The objectives of this study are to test and prove 1) the effect of investment in Special Economic Zones (SEZ) on labor absorption, 2) the effect of the development of Special Economic Zones on labor absorption empirically, and 3) the effect of investment and development of Special Economic Zones on...
Proceedings Article

The Influence of Human Resource Competency, Internal Control Systems, and Use of Information Technology on Quality of Village Financial Statements

(Survey of Village Government in Gunung Kidul Regency)

Gustika Wulandari, Bambang Jatmiko
This study aims to determine: (1) The Effect of Human Resource Competence on Village Financial Reports, (2) Internal Control Systems on Village Financial Reports, and (3) Utilization of Information Technology on the Quality of Village Financial Reports. The research problem includes a corruption case...
Proceedings Article

Sharia Hotel Management Strategy in Facing Covid-19 Pandemic (A Case Study of Namira Sharia Hotel Yogyakarta)

Priska Auliana Darojat, Ahim Abdurahim
This study aims to explore the strategy of Islamic hotels to maintain financial performance in the face of the Covid-19 pandemic. The object of research is the Namira Islamic hotel in Yogyakarta. The preliminary data analysis results showed an increase in losses at the beginning of the pandemic, and...
Proceedings Article

Accountability, Transparency, Supervision, WC And OC On VG And VAPerformance

Bambang Jatmiko, Ismi Nisaul Fitri
Indonesia is a country in the form of a Republic which has a level of government. The lowest level of government is the village government. One of the village governments studied in Bantul Regency is 75 villages with an area of 508.85 km. This study aims to examine the effect of accountability, transparency,...
Proceedings Article

The Influence of the Internal Control System, Organizational Culture, Leadership Style, and Regional Financial Management System on the Implementation of Good Governance

Bambang Jatmiko, Siska Nur Amalia
This study’s purposes are to prove that the internal control system, organizational culture, leadership style, and the regional financial management system affects the implementation of good governance. The problem of this research is in the Ponorogo Regency, revealing that many corruption cases by government...
Proceedings Article

Analysis Factors Affecting Disclosure of Corporate Social Responsibility

Barbara Gunawan, Linda Kusumastuti Wardana
This study aims to examine the effect of the industry type, profitability, firm size, board of commissioner’s size, and institutional ownership on CSR disclosure. The sample in this study was 256 companies listed on the Indonesia Stock Exchange (IDX) for three consecutive years, namely 2017-2019, in...
Proceedings Article

Implications of Strategic and Development Purposes on the Effectiveness of Performance Appraisals and Motivation to Improve

Ietje Nazaruddin, Hafiez Sofyani, Rizka Zen Zailan
This study aims to examine the implications of strategic and development purposes on the effectiveness of performance appraisals and motivation to improve from an academic perspective. The survey was conducted on higher education academics in Indonesia. The hypotheses were tested on a sample of 293 academics...
Proceedings Article

Influence of Human Resource Competence, Internal Control System, Participation in Budget Preparation, and Accounting Control on Performance Accountability of Local Government Agencies

Gati Reditya Saputra
This study aims to obtain empirical evidence on the influence of human resource competencies, internal control systems, participation in budget preparation, and accounting control on the performance accountability of government agencies. The data collection method in this study used questionnaires. Research...
Proceedings Article

The Effect of Work Motivation and Compensation on the Performance of Local Government Employees with Job Satisfaction as an Intervening Variable: A Study on the Regional Government of Bantul Regency

Afrizal Tahar, Anja Astia Yonanda
Regarding the enactment of Government Regulation No. 30 of 2019 concerning performance appraisal, it turned out that several government organizations in the Bantul Regency government still received bad ratings in terms of performance appraisals. From the evaluation results conducted by the National Civil...
Proceedings Article

Quality of Accounting Information and Market Value

Kiki Tri Widiastuti, Evi Rahmawati
This study aims to examine the influence of cash flow information, accounting profit, dividends, and corporate governance index on market value with funding decisions as moderation variables. The population of this research was manufacturing companies listed on the IDX (Indonesia Stock Exchange) in 2019....
Proceedings Article

Accountability of Covid-19 Handling Fund: The Role of Internal Control and Quality of Human Resources

(Survey on Village Government in Kebumen Regency)

Suryo Pratolo, Nida’atha’fika Tsara’nafisa
Financial management accountability is one of the components of good governance in an entity, both the private and the public sectors. The state of the COVID-19 pandemic was followed up by the central government by giving authority to the village government to use village funds to refocus village funds...
Proceedings Article

Do Environmental Issues Matter to Investors?

Harjanti Widiastuti, Adelia Sulistyani, Evy Rahman Utami
This study aims to analyze the effect of the ISO 14001 environmental management system, corporate environmental disclosure, and company performance. The research samples used were non-financial companies listed on the Indonesia Stock Exchange for 2018-2019. The sampling technique employed was purposive...
Proceedings Article

Does Financial Behavior Mediate The Relationship Between Financial Literacy and Financial Experience Towards Financial Performance of Small Businesses?

Wida Purwidianti, Naelati Tubastuvi, Akhmad Darmawan, Ika Yustina Rahmawati
This study examines the effect of financial literacy and financial experience on financial performance using financial behavior as a mediator. One novelty of this research is to test the role of financial behavior as a mediating variable. The sample of this study was 91 SMEs located in Purwokerto, Indonesia....
Proceedings Article

Does sustainability reporting improve financial and non financial performance in Indonesia Companies?

Endah Tri Wahyuningtyas, Dina Anggraeni Susesti, Muis Murtadho
Responsibility disclosure of a company is very important for implementing government regulations and public demands related to the disclosure of the company’s sustainability in terms of economic, social, environmental which has a major impact on the company’s performance in terms of both financial and...
Proceedings Article

Dutch Curse on Indonesia: Energy Poverty From Asian Development Bank (ADB) Loans

Muhammad Amir Ingratubun, Akhmad Fauzi, R. Nunung Nuryartono
ADB is a multilateral regional development bank similar to the World Bank. It takes an average of over 5-year to disburse the loan funds because of conditionalities compared with one day by commercial banks. During which, the funds stay in the banks and gain compounded interest. Development studies have...
Proceedings Article

Four-Way Linkages of Trade Openness, Income Inequality, Environmental Degradation and Economic Growth in Malaysia

Navanita Rajasegar, Rossazana Ab-Rahim
The linkages between trade openness, income inequality, environmental degradation, and economic development has sparked much discussion in the economics literature. Despite the fact that studies on these variables have been done, no studies have been conducted explicitly analysing the linkages of these...
Proceedings Article

Flexibility of Red Chili Supply Chain in Panjatan District Kulon Progo Regency

Karisma Damayanti, Susanawati, Muhammad Fauzan
Measuring the flexibility of the red chilli supply chain is very necessary to determine how flexible the supply chain is to changes and fluctuation that may be faced by each red chilli supply chain actor in Panjatan District. The purpose of this studyis to describe the structure of supply chain relationships...
Proceedings Article

The Effects of Human Resources and Information Technology Utilization toward Transparency of Village Financial Management with Organizational Commitment as a Moderated Variable (Empirical Study in Bantul Regency)

Suryo Pratolo, Affan Ghaffar Fadilah
This study aims to determine the effect of human resources and information technology utilization through an organizational commitment as moderating village financial management transparency in Bantul Regency, Special Region of Yogyakarta. This study used a convenience sampling method involving village...
Proceedings Article

KiBlat Analysis for Stock Selection with Growth Earning Lynch Model

Niken Savitri Primasari, Mohammad Ghofirin
This study was conducted to find an easier screening method, by combining Piotroski and greenblatt then be called KiBlat analysis that has been screened early with modifications to the Growth Earning Lynch Model. The modified screening with KiBlat analysis will be proven in the research period 2015 –...
Proceedings Article

Model of Sharia Hotel Characteristics with Transcendental Dialectics Method to Create Yogyakarta Tourism Competitiveness

Ahim Abdurahim, Sigit Arie Wibowo
The purpose of the study is to construct a model to measure the compliance of sharia hotels with sharia principles as a recommendation for authoritative institutions to issue sharia hotel operational permits. The research sites comprised Hotel Dafam Rohan Syariah Yogyakarta, Namira Syariah Hotel Yogyakarta,...
Proceedings Article

Accounting Conservatism and Earnings Management: Moderating Effect of the Corporate Life Cycle

Wahid Hartam, Etik Kresnawati
Accounting conservatism is a principle that calls for a high degree of verification before a company can make a legal claim to any profits. This principle is not intended to manipulate the amount or timing of reporting financial figures. Theoretically, it should be able to suppress management’s opportunistic...