The ICOSIEBE 2020 – PARALLEL SESSION TIMETABLE

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Tuesday - Wednesday, December 1st – 2nd, 2020

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Tuesday - Wednesday, December 1st – 2nd, 2020 FOREWORD

RECTOR OF UNIVERSITAS NEGERI MEDAN (UNIMED)

Assalammualaikum, Good Morning,

- Deans, Directors of Graduate School, Research and Community Service Institute and Quality Assurance Institute of Medan State University

- Guest speakers of the Inaugural of ICoSIEBE 2020:

1) Mr. Prof. Dr. Andrew Walker from Monash University, Malaysia Campus (Australia), 2) Mr. Assoc. Prof. Dr. Nattavud Pimpa from Mahidol University (Thailand),

3) Mr. Prof. Dr. Abishek Singh Bhati from James Cook University, Singapore Campus (Singapore), and

4) Prof. Dr. Bambang Sugeng from Universitas Negeri Malang (Indonesia).

- Distinguish presenters and participants

- Organising Committee of the the 1^st ICoSIEBE two thousand and twenty

On behalf of Universitas Negeri Medan or Medan State University I would like to welcome all delegates and participants to the first Virtual International Conference of Strategic Issues on Economics, Business, and Education (ICoSIEBE) two-thousand and twenty. As a growing university (currently our ranking is 47 based on the National Research Performance in 2020 in the national level) we are looking forward to collaborate with other institutions in different countries in various fields and scheme of works. We honour the presence the guest speakers who will not only provide academic discourse but also to be the strategic partners for UNIMED in facing dynamics of the global circumstances that are affecting all aspects of human-life including the way we manage the academic business.

Covid-19 Pandemic has uncovered different perspectives that highlighting the needs for inequalities in global education and inter-disciplinary research that are cross-boundaries.

Hopefully, with this strategic alliance it will strengthening the mutual relationship between us, as well as between Indonesia and partner-countries of guest speakers’ origin in a broader context.

For all guest speakers, thank you very much for your kind support and we are looking forward to have further real and prospective cooperation soon. For all presenters, have a nice academic discourse and congratulations for your excellent efforts in presenting valuable insights to update the body of knowledge and practice in relevant fields. Lastly, to all organising committees, thank you and congratulation on your hard work organising this event.

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DEAN OF FACULTY ECONOMICS OF UNIVERSITAS NEGERI MEDAN Assalammualaikum,

Good Morning,

- Rector and Deputies, Deans, Directors of Graduate School, Research and Community Service Institute and Quality Assurance Institute of Medan State University

Welcome to the Virtual Inaugural International Conference of Strategic Issues on Economics, Business, and Education (ICoSIEBE) two-thousand and twenty. We are very honored hosting you on board and receiving excellent papers to be discussed in the very first International Conference of our Faculty has organized on a partnership with Universiti Teknologi Mara Malaysia and The Association of Economics Education Department from Indonesian Educational Based Higher Education Institution; upgrading what we did on the last two years with a current scheme adjusted with Pandemic Covid-19 Protocol. We believe that by a virtually discuss and share latest theoretical and practical knowledge gained from variety excellent topics as highlighted in the Conference theme: Economics, Business and Education will bring a beneficial insight toward advancing our competencies as both teaching service and academic researcher professionals to the new level reaching the global standard with a sense of local wisdom.

On behalf of the Faculty of Economics of Universitas Negeri Medan (we call it as FE UNIMED), I thank all of presenters and guest speakers coming from our neighbor countries and hopefully we can present an important feedback towards accelerating the quality of academic outcomes at the best possible ways that are facilitated by strong but mutual strategic alliances between our university and from universities in the country where our guest speakers origin. In a broader scale, this partnership is also expected to enhance the cooperation among UNIMED, Monash University, James Cook University and Mahidol University.

And the last but not the least, we would like to thank the organizing committee for managing this conference very well. For all guests and participants, I would like to express sincerely apologies in advance for any improper thing occurred during our service.

Once again, thank you very much, Assalammualaikum, and good morning.

Prof. Indra Maipita, Ph.D.

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CHAIRMAN OF THE ASSOCIATION OF ECONOMICS EDUCATION DEPARTMENT FROM THE INDONESIAN

HIGHER EDUCATION INSTITUTES OF EDUCATION (APE LPTK)

Assalammualaikum, Good Morning,

- Rector and Deputies, Deans, Directors of Graduate School, Research and Community Service Institute and Quality Assurance Institute of Medan State University

We are very delightful to be part of the International Conference of Strategic Issues on Economics, Business, and Education (ICoSIEBE) 2020 along with Universiti Teknologi Mara, Malaysia (UiTM) that is carried out in the form of virtual conference due to the impact of COVID-19. Although the worldwide travel restriction has made a concern for us, our expectation to gather experts and scholars in disseminating the latest advanced research in the field of Economics, Business and Education and developing the academic exchange among researchers remains high through this flexible online conference.

On behalf of the Board of APE LPTK, the Association of Economics Education Department from The Indonesian Higher Education Institutes of Education, we would like to express our sincere gratitude to the Chairman, Rectorate and in particular Dean of Faculty of Economics of UNIMED, the distinguished keynote speakers, as well as all the participants. We are keen to continue and expand the partnership among APE LPTK and respective universities members and UiTM as well as universities where our keynote speakers attached with in future. We are also expecting more and more experts and scholars from different parts of the world to join this international event next year.

Thank you and all good wishes. Assalammualaikum.

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FOREWORD

DEAN FACULTY OF ACCOUNTANCY

UNIVERSITI TEKNOLOGI MARA, MALAYSIA (UITM)

Assalamu’alaikum warahmatullahi wabarakatuh

Alhamdulillah with all His blessings, we are gathered here for the Virtual International Conference on Strategic Issues of Economics, Business and Education 2020 organised by Universitas Negeri Medan, Sumatera, Indonesia (UNIMED) and their collaborators. This conference with the theme

“The Recovery of Economy, Business, Education and Tourism Sectors in The New Normal Era”

will showcase distinguished speakers from the academics and industry who will be sharing their experiences and knowledge on issues pertinent to the sustainability of business, economy and education in the current unprecedented pandemic situation.

It is my great pleasure to welcome all local and international participants to ICoSIEBE 2020 which is being conducted virtually. I am genuinely confident that the outcome of the conference will contribute towards knowledge enhancement, provide potential collaboration both in academics and research, and, most importantly, offer an enjoyable experience to all participants. Indeed, in this period of COVID-19 crisis, we see that digital technology, virtual approach has been proven as a necessary platform of communication for all sectors. It has also provided a valuable way to connect with our partners all over the world during the pandemic crisis.

I want to take this opportunity to congratulate the Organizing Committee ICoSIEBE 2020 for their efforts in organizing this conference. We look forward to a fruitful collaboration between UiTM and UNIMED, Indonesia, and that both parties shall mutually benefit from this arrangement.

Thank you and all good wishes. Assalammualaikum.

Prof. Dr. Haslinda Yussoff Dean Faculty of Accountancy

Universiti Teknologi MARA, Malaysia

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Conference Staff

Conference Chair Andri Zainal, Ph.D. – Universitas Negeri Medan, Medan, Indonesia

Prof. Dr. H. Eeng Ahman – Universitas Pendidikan Indonesia, Indonesia

Dr. Muhammad Amir Arham - Universitas Negeri Gorontalo, Indonesia

Dr.Ari Saptono - Universitas Negeri Jakarta - Indonesia

Conference Steering Committee Dr. Syamsul Gultom, – Universitas Negeri Medan, Medan, Indonesia

Prof. Indra Maipita, Ph.D. – Faculty of Economics, Universitas Negeri Medan, Indonesia

Dr. Cipto Wardoyo, S.E, M.Pd. – Chairman of APE LPTK Prof. Dr. Haslinda Yussoff, Faculty of Accountancy, Universiti Teknologi Mara, Selangor, Malaysia

Conference Scientific Committee

• Assoc. Prof. Dr. Sharifah Farida Syed Alwi - Brunel University, England

• Assoc. Prof. Dr. Rusnah Muhammad - University of Malaya, Malaysia

• Prof. Dr. Ahmad Zamzuri - Education University of Sultan Idris, Malaysia

• Prof. Erlina, Ph.D. - Universitas Sumatera Utara, Indonesia

• Dr. Idris - Universitas Negeri Padang, Indonesia

• Prof. Dr. Tinneke E. M. Sumual - Universitas Negeri Manado, Indonesia

• Heri Yanto, Ph.D. - Universitas Negeri Medan, Indonesia

• Prof. Dr. H. Thamrin Tahir - Universitas Negeri Makassar, Indonesia

• Dr. Anang Kistyanto - Universitas Negeri Surabaya, Indonesia

• Prof. Dr. Naswan Suharsono - Universitas Pendidikan Ganesha, Indonesia

• Dr. Eko Wahyu Nugrahadi - Universitas Negeri Medan, Indonesia

• Dr. Azizul Kholis - Universitas Negeri Medan, Indonesia

• Dr. Fitrawati - Universitas Negeri Medan, Indonesia Committee members

• Dedy Husrizal, S.E, M.Si

• M. Andi Abdillah Triono, S.E, M.Si

• Choms Gary G.T., Sibarani, S.E, S.Pd, M.Si, Ak, CA

• Pasca Dwi Putra, S.E, M.Si

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Conference Agenda

(Tuesday, December 1^st, 2020) Link for Delegates, Guests, Keynote Speakers, Presenters, Participants.

Via ZOOM: https://zoom.us/j/5961134416?pwd=ckRaS24zRkFkQ2tNcEVvNHNNeGJXZz09 Link for Public via YouTube Channel: https://youtu.be/6pgK_eXWJq4

PANEL DISCUSSION

Time Session Remark

08.00-09.00 Registration and Settling for the Opening Session Organizing Committee

09.00-09.05 Welcome Speech MC

09.05-09.10 Listen to Indonesia Anthem MC

09.10-09.11 Prayer MC

09.11-09.16 Opening speech by the Chairman of IcoSIEBE 2020 Andri Zainal, Ph,D 09.16-09.23 Welcoming speech, by the Chairman of APE- LPTK Dr. Cipto Wardoyo 09.23-09.30 Opening Speech from Rector of UNIMED Dr. Syamsul Gultom

Keynote Speech Session

09.30-10.00 1^st Keynote Speech Prof. Dr. Andrew Walker

10.00-10.30 2^nd Keynote Speech A/P. Dr. Nattavud Pimpa

10.30-11.00 3^rdKeynote Speech Prof. Dr. Abishek Bhati

11.00-11.30 4^th Keynote Speech Prof. Dr. Bambang Sugeng

11.30-12.00 Panellists responding queries from participants TBA

12.00-12.05 Photo Session TBA

12.05-12.15 Closing Ceremony TBA

PARALLEL DISCUSSION (See time table below)

13.00-13.30 Settling for the Parallel Session Participants signs-in to the relevant virtual room

13.30-16.30 Parallel Session TBA

16.30-17.00 End of Parallel Session and Closing Ceremony MC

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DIRECTIONS FOR JOINING THE INTERNATIONAL CONFERENCE OF STRATEGIC ISSUES ON ECONOMICS, BUSINESS, AND EDUCATION (ICoSIEBE) 2020

FE UNIMED - APE LPTK - FA UiTM

Day/Date : Tuesday/December 1st 2020

Time : 09.00-12.00 Western Indonesian Time (WIB) / 02.00–05..00 GMT Video conference applications : Youtube

Youtube Channel : Youtube/ZOOM

Youtube Channel : https://youtu.be/6pgK_eXWJq4 ZOOM Link :

https://zoom.us/j/5961134416?pwd=ckRaS24zRkFkQ2tNcEVvNHNNeGJXZz09

How to Join the Virtual ICoSIEBE via ZOOM/YouTube:

1. Make sure your gadget (smartphone, laptop, tablet PC, iPad, etc.) is ready and have a full access to go through Youtube.com. You may use any internet platforms (google chrome, internet explorer, safari, firefox, etc.).

2. Ensure that your account name or username already contain your full name that you used for the registration before, e.g.: Andri Zainal. Any alias will not be allowed.

3. Please click this link above to access and join ICoSIEBE 2020

Rules during the Virtual ICoSIEBE via ZOOM/YouTube is being conducted:

1. Any participants who already register themselves by Google Form and already join the web conference please confirm your presence by click the google form (link will be shared to the WhatsApp Group of Presenters);

A. When the conference starts at 08.00 to 08.50 WIB B. When the conference finish

2. Those who already registered and attend the web ICoSIEBE as presenter/co-author/participant will eligible to obtain E-certificate with the provision of:

a. Join the whole session of the web ICoSIBE 2020 from the very first until the very end schedule,

b. Already registered their name by writing on the Google Form,

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The schedule of this International Online Seminar is listed below:

• Prof. Dr. Andrew Walker (President and Pro Vice-Chancellor at Monash University Malaysia)

• Assoc. Prof. Dr. Nattavud Pimpa (Program Chair, Entrepreneurship and Innovation, College of Management, Mahidol University – Thailand; Adjunct Professor, School Of Management, College Of Business Royal Melbourne Institute Of Technology University, Australia)

• Prof. Dr. Abishek Singh Bhati (Campus Dean and Head Learning, Teaching and Student Engagement, James Cook University, Singapore; Vice President (Regional) International Tourism Studies Association)

• Prof. Dr. Bambang Sugeng (Financial Management Expert of Faculty of Economics, Universitas Negeri Malang, Indonesia)

Thank you for your kindness,

The organising committee of web ICoSIEBE 2020 https://icosiebe.org

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PANDUAN MENGIKUTI INTERNATIONAL CONFERENCE OF STRATEGIC ISSUES ON ECONOMICS, BUSINESS, AND EDUCATION (ICoSIEBE) 2020

FE UNIMED - APE LPTK - FA UiTM

Hari/Tanggal : Selasa/1 Desember 2020

Waktu : 09.00—12.00 WIB / 02.00–05..00 GMT

Aplikasi Video Conference : Youtube/ZOOM

Youtube Channel : https://youtu.be/6pgK_eXWJq4 ZOOM Link :

https://zoom.us/j/5961134416?pwd=ckRaS24zRkFkQ2tNcEVvNHNNeGJXZz09

Cara Join Online Seminar via ZOOM/YouTube:

1. Harap peserta sudah menyediakan perangkatnya (PC, Macbook, atau Handphone) beserta aplikasi youtube maupun akses youtube melalui web (chrome, firefox, internet explorer, safari, dll.)

2. Pastikan nama peserta yang tertera pada account youtube sesuai dengan nama pada saat registrasi, contoh: Andri Zainal

3. Klik link yang sudah disediakan oleh panitia seperti yang sudah dilampirkan di laman paling atas panduan ini

Ketentuan selama mengikuti Online Seminar menggunakan ZOOM/YouTube:

1. Peserta yang sudah melakukan pendaftaran melalui Google Form dan hadir di web conference harap mengirimkan absensi kehadiran selama acara berlangsung, melalui Link Google Form (akan diinformasikan kedalam WhatsApp group peserta) berikut:

A. Pada saat seminar dimulai B. Pada saat seminar selesai

2. Seluruh peserta yang telah menyelesaikan administratif pendaftaran ICoSIEBE sebagai presenter/co-author/participant yang menghadiri web conference akan mendapatkan E- Certificate dengan syarat:

b. Mengikuti seluruh rangkaian kegiatan web conference:

c. Sudah melakukan Pendaftaran melalui Google Form,

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Susunan acara kegiatan ICoSIEBE 2020 sebagai berikut:

• Prof. Dr. Andrew Walker (President and Pro Vice-Chancellor at Monash University Malaysia)

• Assoc. Prof. Dr. Nattavud Pimpa (Program Chair, Entrepreneurship and Innovation, College of Management, Mahidol University – Thailand; Adjunct Professor, School Of Management, College Of Business Royal Melbourne Institute Of Technology University, Australia)

• Prof. Dr. Abishek Singh Bhati (Campus Dean and Head Learning, Teaching and Student Engagement, James Cook University, Singapore; Vice President (Regional) International Tourism Studies Association)

• Prof. Dr. Bambang Sugeng (Financial Management Expert of Faculty of Economics, Universitas Negeri Malang, Indonesia)

Atas perhatian dan kerjasamanya, kami mengucapkan terima kasih. Panitia ICOSIEBE 2020 https://icosiebe.org

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The ICOSIEBE 2020 – PARALLEL SESSION TIMETABLE

TOBA ROOM, Virtual Parallel Session

Moderator : Rangga Restu Prayogo, S.A.B., M.Si.

Admin : Fajar, S.Kom

No. Name Of Authors Paper Title Presentation

Schedule TR-1 Dewi Muliyati, Andi

Mattulada Amir, Femilia Zahra, Ridwan, Nina Yusnita Yamin, Muhammad Ilham Pakkawaru, Masruddin.

The Effect of The Implementation of Government Accounting Standards, Apparatus Competence and Accounting Information System on The Quality of Local Government Financial Reports

13.30 - 13.40

TR-2 Noldy Chandra, Moh.

Dharma Halwi, Rahma Masdar, Tampang, Nuraela Mapparessa, Lucyani Meldawati.

The Effect of Tax Payer Awareness, Taxation Knowledge and The Implementation of Modern Tax

Administration System on Taxpayer Compliance. 13.40 - 13.50

TR-3 Prasadja Ricardianto, Bobby Bimantara, Honny Fiva Akira Sembiring, Mustika Sari, Lis Lesmini.

The Passenger Loyalty of National Ships on the Routes along the Java Sea, Indonesia.

13.50 – 14.00

TR-4 Ramon Zamora, R.

Madhakomala, Hamidah

Effect Of Leadership Efectivity, Education And Training And Carrer Development To The Performance Of Lectures At University Of Riau Kepulauan Batam.

14.00 – 14.10

TR-5 S. Sulastri, AP.Putri, H.

Tanuatmodjo.

The Effect Of Profitability And Tangibility On

Capital Structures. 14.10 - 14.20

TR-6 Kurjono, Leni Yuliyanti, Saripudin.

The Influence Of Entrepreneurship Learning And

Emotional Intelligence On Entrepreneurial Intension 14.20 – 14.30

TR-7 Rizki Eka Putra, R.

Madhakomala, and Hamidah^.

The Influence of Empowerrment of Human Resources, Good Governance, Monitoring and Evaluation of the Quality of Employee Services in Public Hospital of Fatimah Embung Area in Batam City

14.30 – 14.40

TR-8 Muslimin,

Nudiatulhuda Mangun,

Barriers And Drivers To Sustainable Sea Fishery Management In Togean National Park-Sulawesi,

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The ICOSIEBE 2020 – PARALLEL SESSION TIMETABLE

KARO ROOM, Virtual Parallel Session

Moderator : M. Andi Abdillah Triono, S.E., M.Si Admin : Muammar Rinaldi, SE, M.Si

Schedule KR-1 Saparman, Ridwan,

Muhammad Din, Jamaluddin, Supriadi Laupe, Mohammad Iqbal, Betty.

The Effect of Local Apparatus Competence, Financial Reporting Compliance and Internal Control Environment on Fraud Prevention: The role of Local Assistants as Moderation Variable

13.30 - 13.40

KR-2 Rizqi Amalia, I Gusti Ketut Agung Ulupui, Hafifah Nasution, Etty Gurendrawati, Indah Muliasari.

The Influences Of Overvalued Equity, Operating Cash Flows, And Return On Assets (Roa) On Earnings

Management 13.40 - 13.50

KR-3 Nurika Restuningdiah, Hartatiek, Rr. Poppy Puspitasari

Development Of Introduction To Accounting Digital Book For Online Course In The Concern Of The Covid 2019 Pandemic

13.50 – 14.00

KR -4 Umi Nuraini, Nurika Restuningdiah, Eka Ananta Sidharta, Helianti Utami.

Research-Based Learning to Improve Students' Critical Thinking Skills in Studying Business Ethics.

14.00 – 14.10

KR-5 Ririn Alfianti, Kemal Budi Mulyono, Firda Nurhidayati.

Perceived University support?

How it build inteprenurial intention: case from Indonesia.

14.10 - 14.20 KR-6 Aprilia Susanti, Kemal

Budi Mulyono, Siti Listyaningsih.

Studentpreneur innovative behavior

How creativity boost that? : case from Indonesia 14.20 – 14.30

KR-7 Damas Gianluigi Alrizqi, Fahmi Ibnu Ibad, Kusmuriyanto, Muhammad Feriady.

Impact of Student engagement toward computer Accounting competence of Accounting Education

Student in Indonesia. 14.30 – 14.40

KR-8 Dudi Rudianto Measuring the financial performance prior and after the initial public offering (IPO) of companies Listed in the Indonesian stock exchange (IDX).

14.40 – 14.50

KR-9 Eddy Harianto, Jimmy Thomas

The Influence of Learning Method Make A Match on The Mastery of Chinese Language Vocabulary of The Pupils at Dr. Wahidin Sudirohusodo Primary School

14.50 – 15.00

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The ICOSIEBE 2020 – PARALLEL SESSION TIMETABLE

MANDAILING ROOM, Virtual Parallel Session

Moderator : Dr. Zulkarnain Siregar, S.T., M.M

Admin : Sutrisno

Schedule

MR-1

Hamsani hamsani, Dian Prihardini Wibawa, Ayu Wulandari.

Analysis Locus of Control and Managerial Skills on the Competitiveness of Micro, Small and Medium Enterprises (MSMEs) in Pangkalpinang City.

13.30 - 13.40

MR-2

Siti Azizah, Linda Agustina, Kuat Waluyo Jati.

Role of Independent Commissioner in Moderating

Factors That Affect Earnings Response Coefficient 13.40 - 13.50

MR-3

Erialdy, Maruf Akbar, Bedjo Sujanto.

Policy Implementation of Midwife's Work Performance Assessment at the Community Health Center of South Tangerang City Indonesia.

13.50 – 14.00

MR-4

Mangasi Sinurat, Rico Nur Ilham, Willy Cahyadi

Strategic for Increasing Economic Value Added in the MSME Sector in the North Sumatra Region with the Acceleration Board Method And Initial Public Offering

14.00 – 14.10

MR-5

Andi Ainil Mufidah Tanra, Nadhira Afdhalia, Latifah Sukmawati Yuniar, M. Ikbal Abdullah, Tenripada, Abdul Kahar, Erwan Sastrawan

Switching Behavior Customers Of Syariah Bank In Indonesia

14.10 - 14.20

MR-6

Mangasi Sinurat, Rico Nur Ilham, Cia Cai Cen.

Asetpedia.Id As A Start Up Based Technology Benchmarking Innovation For Beginning Companies In The North Sumatera Region.

14.20 – 14.30

MR-7

Didik Gunawan, Mangasi Sinurat, Lukito Cahyadi, Rico Nur Ilham.

Investigating The Dynamic Relationship Among JKSE, S&P 500, Cryptocurrencies and Gold Price After Covid-19 Outbreak.

14.30 – 14.40

MR-8

Munajat Mubaraq, Sri

Mangesti Rahayu, Muhammad Saifi, Ari Darmawan

Determinants of Firm Value with Corporate Governance as Moderation: Evidence from Indonesian

14.40 – 14.50

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The ICOSIEBE 2020 – PARALLEL SESSION TIMETABLE

MELAYU ROOM, Virtual Parallel Session

Moderator : Sabda Dian Nurani Siahaan, S.Pd., M.B.A.

Admin : Yudi, S.Pd

Schedule

MLR-1

Devi Cahyaningrum, Ahmad Jaenudin.

The Relevance of E-Module Based on Problem Based Learning in Learning in the Era of the Industrial Revolution 4.0.

13.30 - 13.40

MLR-2

Merry Indriany A.L, MA Djirimu, Haerul Anam, Yunus Sading, Ika Rafika

Analysis Of Determinant Factors On Foreign

Exchange Reserves In Indonesia 13.40 - 13.50

MLR-3

Siti Listyaningsih, Arlenia Syahila, Indri Murniawaty, Ubaedul Mustofa.

Role of Member Participation, Service Quality and Business Environment on the Success of KSPPS Business.

13.50 – 14.00

MLR- 4

Rizka Yuliani,Yozi Aulia Rahman, Dini Nuraini, Khusnul Khotimah.

Determinants of Income Inequality in Yogyakarta

Province. 14.00 – 14.10

MLR- 5

Abdul Chotib Nasih, Gatra Gumilang, Alkhomah, Siti Nurrohmah, Dwi Endah.

Ownership Structure and Dividend Policy at LQ45

Companies. 14.10 - 14.20

MLR- 6

Harifuddin Thahir, Suryadi Hadi, Femilia Zahra, Andi Irdinal Arif, Moh.Ali Murad, Mansur Hi. Lolo.

Issues, Challenges And Strengths Of Sustainable Tourism After Covid-19 In Togean National Park-

Sulawesi, Indonesia: A Prelimenary Findings 14.20 – 14.30

MLR- 7

Fitriana Hanif, Robert Andreago Aldi Andalas, Pratiwi Azizah, Tri Prasetyo.

President Election and Dividend Policy In

Indonesia 14.30 – 14.40

MLR- 8

Firda Nurhidayati, Dwi Puji Astuti

The Effect Of Internationalization And Learning Orientation On The Quality Of Accounting Learning With Self-Direct Learning As A Moderating Variable

14.40 – 14.50

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The ICOSIEBE 2020 – PARALLEL SESSION TIMETABLE

DAIRI ROOM, Virtual Parallel Session

Moderator : Choms Gary G.T Sibarani, S.E., S.Pd., M.Si, Ak, CA

Admin : Nova

Schedule

DR-1

Eko Wahyu Nugrahadi, Muammar Rinaldi.

Effect of Capital Intensity and Inventory Intensity on Tax Avoidance at Food and Beverage Subsector Companies listed on the Indonesia Stock Exchange (IDX).

13.30 - 13.40

DR-2

Ellys Siregar,Rotua SP.Simanullang, . Sri Mutmainnah,

Pengembangan bahan ajar korespondensi indonesia berbasis high order thinking skills ( hots) untuk meningkatkan kompetensi mahasiswa

Menghadapi era revolusi 4.0

13.40 - 13.50

DR-3 Johnson, Muammar Rinaldi Analysis of Increasing Taxpayer Compliance through Awareness and Tax Sanctions in Medan City.

13.50 – 14.00

DR-4

Dedy Husrizal Syah, Eko Wahyu Nugrahadi, Taufik Hidayat, Azizul Kholis.

The Development of Taxation Learning Media

Based On Articulate Storyline 14.00 – 14.10

DR-5

Akmal Huda Nasution, Faisal Rahman Dongoran, Johnson, Dedy Husrizal Syah.

The Effectiveness of Using Online Learning Methods Based on Video Conference in the Course

of an Introduction to Microeconomics 14.10 - 14.20

DR-6

Jufri Darma, Taufik Hidayat, Haryani Pratiwi Sitompul, Dedy Husrizalsyah, Gaffar Hafiz Sagala.

Small-Medium Enterprises Stickiness on The Traditional Accounting Systems.

14.20 – 14.30

DR-7

Indra Maipita, Muhammad Bukhori Dalimunthe, Gaffar Hafiz Sagala.

The Development Structure of the Merdeka Belajar Curriculum in the Industrial Revolution Era.

14.30 – 14.40

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The ICOSIEBE 2020 – PARALLEL SESSION TIMETABLE

SIMALUNGUN ROOM, Virtual Parallel Session Moderator : Esa Setiana, S.E., M.Si

Admin : Ina Namora

Schedule

SR-1

Muhammad Andi Abdillah Triono

Understanding Locus of Control on Emerging Adults Financial Behaviour: A Case Study in the Management Department, Faculty of Economics, State University of Medan

13.30 - 13.40

SR-2 Putri Sari M J Silaban, Dede Ruslan, Joko Suharianto

Improvement of Eviews-Based Econometrics Learning (Case Study of Economic Education Study Program, State University of Medan)

13.40 - 13.50

SR-3

Dita Amanah, Hilma Harmen, Aprinawati, Lokot Muda Harahap, Dedy Ansari Harahap

Customer Retention : Switching Cost and Brand

Trust Perspectives 13.50 – 14.00

SR-4

Joko Suharianto, Muhammad Yusuf, Eko Wahyu Nugrahadi, Choms Gary G.T. Sibarani

Developing Learning Material (Book) Of Statistics Based On Statistical Application (SPSS) And Task Portfolio

14.00 – 14.10

SR-5 Fitrawaty, Muhammad Farras Nasrida.

Analysis Determinant of PDRB Tourism Sector in

10 Provinces of Sumatera Island. 14.10 - 14.20

SR-6

Rotua Sahat Pardamean Simanullang

Pengembangan Bahan Ajar Bisnis Pariwisata Untuk Meningkatkan Kompetensi Kewirausahaan Mahasiswa Di Program Studi Pendidikan Administrasi Perkantoran Fakultas Ekonomi Unimed.

14.20 – 14.30

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ICOSIEBE – TOBA ROOM

Tuesday - 1.12.2020

Moderator : Rangga Restu Prayogo, S.A.B., M.Si.

Admin : Fajar, S.Kom

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The Effect of The Implementation of Government Accounting Standards, Apparatus Competence and Accounting Information System on The Quality of

Local Government Financial Reports

Dewi Muliyati¹, Andi Mattulada Amir¹, Femilia Zahra¹, Ridwan¹, Nina Yusnita Yamin¹, Muhammad Ilham Pakkawaru¹, Masruddin¹

1Department of Accounting, Faculty of Economics and Business, Tadulako University, Palu

*Corresponding author. Email: [email protected]

Keywords: Application of Government Accounting Standards, Apparatus Competence, Accounting Information Systems, and Quality of Financial Statements.

Abstract: This study aims to analyze the effect of the application of government accounting standards, apparatus competencies and accounting information systems on the quality of local government financial statements. This study uses a multiple linear regression analysis method. Data collection is carried out by distributing questionnaires to the Head of the accounting sub-sector or the Head of the Finance and Treasurer of revenue and Expenditure subdivisions. The results showed that simultaneous application of government accounting standards, apparatus competencies, and accounting information systems had a significant effect on the quality of financial statements. The application of government accounting standards partially has a significant effect on the quality of financial statements. Partial competency has a significant effect on the quality of financial statements.

Accounting information systems partially have a significant effect on the quality of financial statements.

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The Effect of Tax Payer Awareness, Taxation Knowledge and The

Implementation of Modern Tax Administration System on Taxpayer Compliance

Noldy Chandra¹, Moh. Dharma Halwi¹, Rahma Masdar¹, Tampang¹, Nuraela

Mapparessa¹, Lucyani Meldawati¹

1Department of Accounting, Faculty of Economics and Business, Tadulako University, Palu

*Corresponding author. Email: [email protected]

Keywords : Taxpayer Awareness, Taxation Knowledge, Application of Modern Taxation Administration System, Taxpayer Compliance.

Abstract : This Research aims to determine and analyze the influence of taxpayer awareness, taxation knowledge, and the application of modern taxation administration system to taxpayer compliance. The theory used in this research is the taxpayer owner of the Land Transportation Bureau located in Palu City. The number of samples taken as much as 36 taxpayer owners of the Land Transportation Bureau in Palu City. The data analysis techniques that used in this study were multiple regression analyzes with the help of SPSS program version 21.0. The results of this study showed that taxpayer awareness, taxation knowledge, and the application of modern taxation administration system have a positive and significant effect on taxpayer compliance both partially and simultaneously.

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The Passenger Loyalty of National Ships on the Routes along the Java Sea, Indonesia

Prasadja Ricardianto¹, Bobby Bimantara¹, Honny Fiva Akira Sembiring¹, Mustika Sari¹, Lis Lesmini¹

1Transportation Management, Trisakti Institute of Transportation and Logistics, Jakarta, Indonesia

*Corresponding Author: [email protected]

Keywords: Perceived Value, Complaint Handling, Satisfaction, Loyalty, Ship’s Passengers.

Abstract: The purpose of this study to examine perceived value and complaint handling affect passenger satisfaction which, in turn, has an impact on passenger loyalty of some national ships with a capacity of 2,000 people. The problems that arise in the shipping on the routes along the Java Sea, Indonesia from Tanjung Priok Port Jakarta to Tanjung Perak Port Surabaya, East Java are the decreasing number of ship‟s passengers in the period of 2010-2018 and the tight competition in the service industry of passenger ship transportation characterized by many emerging private companies which also provide passenger ship transportation services. This study also compares the condition of transportation services with the same route provided by train and air transports. The data analysis in this study uses the analysis method of Structural Equation Model (SEM) with the statistical program AMOS version 20. Using the probability sampling method with simple technique of random sampling, it is obtained the number of samples in this study carried out in July 2019 as many as 250 ship‟s passengers. The result of this study shows that the variable with the biggest influence on customer loyalty is passenger satisfaction.

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Effect Of Leadership Efectivity, Education And Training And Carrer

Development To The Performance Of Lectures At University Of Riau Kepulauan Batam

Ramon Zamora¹, R. Madhakomala², Hamidah²

1Student of Postgraduate Universitas Negeri Jakarta (UNJ) Indonesia

2Senior Lecturer of Postgraduated Universitas Negeri Jakarta (UNJ) Indonesia

Keywords: Leadership Efectivity, Education and Training, Carrer Development, Work Lecturer Performance.

Abstract: This research to determine and analyze the factors Leadership Efectivity, Education and Training and Carrer Development on Employee Performance at Unversity of Riau Kepulauan Batam. Results Data collection obtained sample of 117 respondents.

Respondents in this study were Lectures of Unversity of Riau Kepulauan Batam. The analytical method used is multiple regression analysis, using Pearson rank validity test and Cronbach-Alpa reliability test against research instrument. To assess the influence of Leadership Efectivity, Education and Training and Carrer Development influence on employee performance at Unversity of Riau Kepulauan Batam, used path analysis. After doing research and testing show Leadership Efectivity, Education and Training and Carrer Development have positive and significant effect to Lecturer Performance.

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The Effect Of Profitability And Tangibility On Capital Structures

S. Sulastri¹, AP.Putri¹, H. Tanuatmodjo¹

1Universitas Pendidikan Indonesia

Keywords: Profitability, Tangibility, Capital Structure.

Abstract: The aims of this study to determine the overview of the profitability measured by Return On Equity (ROE), tangibility and the capital structure measured by Debt to Equity Ratio (DER), and to know the profitability and tangibility of the capital structure. The research methods used are descriptive and verifiedative. The research population is a sub-sector company of Pharmaceuticals registered in Indonesian Stock Exchange period 2012-2017.Samples taken with purposive sampling techniques. The analytical techniques used are classical assumption testing and panel regression analysis, as well as hypothesis testing using the F test and T test.

The results revealed that the development of profitability decreased, the development of tangibility increased and the development of capital structures that experienced increases and decreases that tend to decline.Based on the F test, the profitability and tangibility are pensive to the capital structure, based on the T test, the profitability affects the capital structure and tangibility has no effect on the capital structure.

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The Influence Of Entrepreneurship Learning And Emotional Intelligence On Entrepreneurial Intension

Kurjono¹, Leni Yuliyanti¹, Saripudin¹

1Universitas Pendidikan Indonesia

Keywords: Entrepreneurial Intentions, Entrepreneurship Learning.

Abstract: The purpose of this study is to determine the effect of entrepreneurial learning and emotional intelligence on entrepreneurial intentions to know the differences in entrepreneurial intentions seen from the aspect of gender. The research method used is the explanatory survey method. The population was 560 accounting education students with a sample size of 233 respondents. The sample of research taken from the population of accounting education students throughout Indonesia consists of Unimed, UPI, UNY, UNM, UM Malang and Unesa Surabaya. Data collection using questionnaires that have been tested for validity and reliability levels. Data processing techniques using descriptive analysis and regresion multiple. The results show that entrepreneurship learning and emotional intelligence have a significant positive effect on entrepreneurial intentions. Self-efficacy has the greatest influence on entrepreneurial intentions. There is no difference between entrepreneurial intentions in terms of gender. Suggestions from research results to improve entrepreneurship learning through indicators of facilities and infrastructure, increased emotional intelligence through indicators of social security, while for entrepreneurial intentions through indicators of business-mindedness.

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The Influence of Empowerrment of Human Resources, Good Governance, Monitoring and Evaluation of the Quality of Employee Services in Public Hospital

of Fatimah Embung Area in Batam City

Rizki Eka Putra¹, R. Madhakomala², and Hamidah²

1Student of Postgraduate Universitas Negeri Jakarta (UNJ) Indonesia

2Senior Lecturer of Postgraduate Universitas Negeri Jakarta (UNJ) Indonesia

Keywords: Service Quality, Empowering Human Resources, Good Governance, Monitoring and Evaluation.

Abstract: This research is aimed at determining the influence of empowering human resources, good governance, monitoring and evaluation, and service quality of the employees. This research applied a quantitative approach with survey method. A path analysis was used to analyze the collected data. The population that was analyzed in this research was all employees who taught at Public Hospital of Embung Fatimah Batam City which was 602 people. An affordable population is an employee of Group III level of 189 people.

Random sampling was conducted and selected impartially for a number of 129 people.

The result of the research showed that the employee was directly affected by the empowering human resources, good governance and monitoring and evaluation of the employee’s. This research also discovered that the employees monitoring and evaluation was influenced by the empowering human resources and good governance. This research also discovered that the employee’s good governance was influenced by the empowering human resources. Based on those findings, it can be concluded that all changes occur on the service quality of the employees were influenced by the empowering human resources, good governance, and monitoring and evaluation. This service quality, good governance and monitoring and evaluation of the employees can be considered in the strategic planning of human resources development in public organization.

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Barriers And Drivers To Sustainable Sea Fishery Management In Togean National Park-Sulawesi, Indonesia

Muslimin¹*, Nudiatulhuda Mangun², Elimawaty Rombe¹, Edhi Taqwa², Maskuri Sutomo¹, Suryadi Hadi¹

1Department of Management, Tadulako University, Palu, Indonesia

2Department of Economics, Tadulako University, Palu, Indonesia

Keywords : Sustainable, Sea Fishery Management, Togean Island.

Abstract : Coastal areas and small islands have great potential resources that need to be protected and used for the people's greatest benefits, so they need to be established both in social, economic, cultural, environmental, and as a buffer for the sovereignty of the country.

The goal of this study is to identify in the Togean Islands, Tojo Una-Una Regency, Central Sulawesi Province, Indonesia, items that are barriers and driving factors for sustainable management of sea fishing. The benefit of this research area is becoming a national park that contains exceptional marine resources. Interviews with a range of fishermen, traders, government and others. This article describes the findings of driver recognition that can promote the elimination of barriers in the management of sea fishing in the Togean Islands. The results of this study can be used as a guide when defining obstacle es and catalysts in the management of sustainability of marine fisheries. This will help to define and prepare the best approach for sustainable management of fisheries at sea.

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ICOSIEBE – KARO ROOM

Tuesday - 1.12.2020

Moderator : M. Andi Abdillah Triono, S.E., M.Si

Admin : Muammar Rinaldi, SE, M.Si

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The Effect of Local Apparatus Competence, Financial Reporting Compliance and Internal Control Environment on Fraud Prevention: The role of Local Assistants

as Moderation Variable

Saparman¹, Ridwan¹, Muhammad Din¹, Jamaluddin¹, Supriadi Laupe¹, Mohammad Iqbal¹, Betty¹

1Department of accounting, Faculty of Economics and Business, Tadulako University, Palu

Keywords: Local Apparatus Competence, Financial Reporting Compliance, Internal Control Environment, Fraud Preventio, Effectiveness Of The Role Of Local Assistants.

Abstract: This study aims to examine and analyze the influence of the competence of village officials, compliance with financial reporting, and the internal control environment on fraud prevention and to test the effectiveness of the role of village assistants to strengthen or weaken. This research is the actors who manage the Village funds taken from each village, namely the Head, Secretary and Village Treasurer, with a total of 327 respondents. Sampling using the perposive sampling method, namely sampling based on criteria. Methods of data analysis using the WarpPLS program assistance technique. The results showed that the competence of village officials, compliance with financial reporting, and the internal control environment had a significant and partial effect on the prevention of village fund management fraud, the effectiveness of the role of village assistants did not strengthen the competence of village officials, on fraud prevention, the effectiveness of village assistants strengthened compliance with financial and environmental reporting. Internal control on fraud prevention in the management of Village funds, modersai in this study are classified as quasi modersai because the effectiveness variable has a direct effect on fraud prevention.

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The Influences Of Overvalued Equity, Operating Cash Flows, And Return On Assets (ROA) On Earnings Management

Rizqi Amalia^1*,I Gusti Ketut Agung Ulupui¹,Hafifah Nasution¹, Etty Gurendrawati¹, Indah Muliasari¹

1Universitas Negeri Jakarta

Keywords: Earnings Management, Overvalued Equity, Operating Cash Flows, Return On Assets.

Abstract: The purpose of this research is to examine the influences of overvalued equity, operating cash flows, and return on assets (ROA) on earnings management. Earnings management as the dependent variable in this research was measured by using discretionary accruals with Modified Jones Model. The independent variables are overvalued equity, operating cash flows, and ROA. By using EViews 10 software, the influences and relationships among these four variables were tested by a multiple linear regression analysis. The population are manufacturing companies listed in Indonesia Stock Exchange during 2016-2018 observation period. This research used secondary data obtained from their annual reports. The samples were selected using the purposive sampling resulting in 97 companies with a total of 274 observation data. This research shows that overvalued equity and ROA have a positive effect on earnings management, while operating cash flows have a negative effect on earnings management.

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Development Of Introduction To Accounting Digital Book For Online Course In The Concern Of The Covid 2019 Pandemic

Nurika Restuningdiah¹*, Hartatiek¹, Rr. Poppy Puspitasari¹

1Universitas Negeri Malang

Keywords: Digital Book, Online learning, Introduction to Accounting course.

Abstract: This research aims to develop a digital book to support online learning of the Introduction to Accounting course. The development of the digital-book is expected to support online and self-learning during Covid 19 pandemic. The development process consists of three stages: Analysis Stage, Design Stage, and Development Stage. This research has produced a digital book of Introduction Accounting course, which has been validated by expert judgment.

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Research-Based Learning to Improve Students' Critical Thinking Skills in Studying Business Ethics

Umi Nuraini¹*, Nurika Restuningdiah¹, Eka Ananta Sidharta¹, Helianti Utami¹

1Universitas Negeri Malang

Keywords: Critical Thinking, Research-Based Learning, 21st-Century Skills.

Abstract: Research-Based Learning as a form of educational technology innovation can be applied to facilitate the teaching of 21st-century skills such as critical thinking, communication, creativity, and collaboration. This study aimed to determine differences in improving critical thinking skills between students who are taught using Research-Based Learning strategy with students using the group presentations method. The focus of research integration in learning is by emphasizing content and research results. Learning is enriched by the results of the latest research related to ethical decision making. This research is quasi experiment research using a non- equivalent control group design. This study found that Research-Based Learning can improve students' critical thinking skills in learning business ethics. The results of the independent sample t-test showed the average difference in student learning outcomes between research-based learning and learning using group presentations. It means that RBL has benefits for improving students' critical thinking skills. The implementation of RBL is consistent with the effort of the State University of Malang as "The Learning University" which is focused on the advantages of learning innovation and competition. Having excellence in learning innovation can produce graduates who have high competitiveness in the realm of knowledge, attitude, skill, and character (soft competence).

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Perceived University support?

How it build inteprenurial intention: case from Indonesia

Ririn Alfianti¹,* Kemal Budi Mulyono¹, Firda Nurhidayati¹

1Faculty of Economics Universitas Negeri Semarang

Keywords: Entrepreneurial Literacy, Perceived University Support, Entrepreneurial Intention.

Abstract: The growing number of new entrepreneurs is an urgent target that universities must meet.

However, support from universities to create new entrepreneurs is often less than optimal. Therefore, this study explores and tests the extent to which students 'perceived university support can increase the impact of entrepreneurial literacy on students' intentions to become entrepreneurs. By using primary data obtained from studentprenuer who are members of the entrepreneurial community HIPMI PT (Association of Young Entrepreneurs Indonesia-Universities) in Semarang through a questionnaire with the number 168. Through the Warp-PLS SEM inferential statistical technique, the results showed that perceived university support was significant in moderating the effect of entrepreneurial literacy on entrepreneurial intention. This has practical implications for the priority of university academic and student affairs policies to focus on all forms of activities or programs that encourage and support student entrepreneurial activities in the form of a community, as well as the need for seriousness in supporting student business incubators.

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Studentpreneur innovative behavior

How creativity boost that? : case from Indonesia

Aprilia Susanti¹,*Kemal Budi Mulyono¹, Siti Listyaningsih¹

1Faculty of Economics UniversitasNegeri Semarang

Keywords: Perceived University Support, Creativity, Innovative Behaviour.

Abstract: Innovative behaviour is very important for students, especially studentpreneur, because innovative behaviour plays an important role in the student entrepreneurial process. This study aims to analyze the extent to which internal factors such as creativity can encourage innovative behaviour, and examine the impact of creativity in moderating the impact of perceived university support on innovative behaviour.This study was tested on student entrepreneurs in the university entrepreneurship community spread across the city of Semarang, with a total sample of 164 through a questionnaire-based survey method and using the Warp PLS SEM analysis method.The results showed that either perceived university support or creativity had an impact on innovative behaviour, and creativity was also significant in moderating the effect of perceived university support on innovative behaviour. Therefore, in the future, it is necessary to have a higher education curriculum to pay more attention to the outcome of creativity than just the element of knowledge because of its significant impact in increasing innovative behaviour.

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Impact of Student engagement toward computer Accounting competence of Accounting Education Student in Indonesia

Damas Gianluigi Alrizqi¹, Fahmi Ibnu Ibad¹, Kusmuriyanto¹, *Muhammad Feriady¹

1Universitas Negeri Semarang

Keywords: Student Engagement, Accounting Computer, Competencies, computer attitude, self- regulated.

Abstract: This study aimed to examine whether self-efficacy (SLF), self-regulated (SRG), computer attitude (CMPT), and student engagement (S.E.) were the factors forming the competency of student accounting computers (ACC). This research was also motivated by I-E-O Astin's theory with the empirical conditions that existed in the field. This study's population were accounting students of Semarang State University 2016 and 2017, as many as 200 students. The sampling technique in this study used saturated samples so that all populations were sampled. Data collection used in this study was a questionnaire. The analysis technique used was descriptive analysis and Structural Equation Model (SEM) analysis using AMOS 23. Descriptive analysis results showed that computer accounting competencies, self-efficacy, self-regulation, computer attitude, and student engagement had good data dissemination representations.

Furthermore, the study results showed that self-efficacy and self-regulated did not affect computer accounting competencies. Self- efficacy did not affect student engagement.

Then self-efficacy and self-regulated did not influence computer accounting competence through student engagement. Computer attitude affected the competence of computer accounting. Self- regulated, computer attitude and student engagement influenced the competence of computer accounting. Computer attitude had an influence on computer accounting competence through student engagement.

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Measuring the financial performance prior and after the initial public offering (IPO) of companies Listed in the Indonesian stock exchange (IDX)

Dudi Rudianto¹

1Universitas Bakrie, Jakarta, Indonesia

Keywords: IPO, financial performance, IDX.

Abstract: IPO or Initial Public Offering is a securities offering for the first time to the general public through the capital market. After becoming a public company, the community hopes that there will be an increase in the company's performance including its financial performance. This study aims to find out how the financial performance of companies listed on the IDX both before and after the IPO. From the data of 37 companies listed on the IDX that conducted an IPO for the 2014-2016 period using the paired t test and the Wilcoxon signed rating test, it was found that simultaneously there are significant differences in all financial performance indicators studied, both before and after the IPO.

Whereas partially there are significant differences in Return On Common Equity (ROCE), Return on Net Operating Asset (RNOA), Asset Turnover (ATO), Financial Leverage (FLEV), Current Ratio (CR), Debt to Equity Ratio (DER) and Return on Assets (ROA) before and after the IPO. However, there is no significant difference in Profit Margin (PM) and Net Borrowing Cost (NBC).