: Sistem Informasi Penelitian Universitas Kristen Satya Wacana M02429

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Proceedings of the

6

th

Global Conference on Business and Social Sciences on

"Contemporary Issues in Business and Social Sciences Research"

(CIBSSR

–

2017)

December 4

th

to 5

th

, 2017

Bangkok, Thailand

Global Academy of Training and Research

(GATR)

Kuala Lumpur, Malaysia

Editors:

Kashan Pirzada

Gabriel A. Moens

Danture Wikramasinghe

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(CIBSSR – 2017) Bangkok, Thailand

Published by:

Global Academy of Training and Research (GATR) Enterprise [002360364-P]

Suite 15, Taman Bukit Angkasa, Jalan Pantai Dalam 59200 Kuala Lumpur, Malaysia

Tel: 603-22011665

Email: info@gatrenterprise.com

Website: www.gatrenterprise.com

© Global Academy of Training & Research (GATR) Enterprise, 2017

No part of this publication may be reproduced, distributed, or transmitted in any form or by any means, including photocopying, recording, or other electronic or mechanical methods, without the prior written permission of both copyright owner and the publisher, Global Academy of Training & Research (GATR)

Enterprise.

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Welcome to proceeding of the 6 Global Conference on Business and Social Sciences 2017, with the theme of "Contemporary Issues in Business and Social Sciences Research".

It was pleasure to edit the conference proceeding which contains all accepted abstracts that were presented and considered for publication at the 6th GCBSS, held on 4th_{and 5}th_{December, 2017 in Bangkok, Thailand in} cooperation with international and national universities, institutes and publishers, namely, Cairo University (Egypt), Kalasalingam University (India), Brawijaya University (Indonesia), Asia Pacific Institute of Dispute Management (Australia), Elsevier (UK), Inderscience (Switzerland) and UPM Press (Malaysia).

6th_{GCBSS received a great number of abstracts for presentation, many of which high-quality scholarly works. As a} result, the selection panel had to make decisions with considerable care. We are highly grateful to the authors for their enthusiasm, and to the reviewers for their painstaking work. Some of the accepted papers were selected for publishing in the Polish Journal of Management Studies (ISI & Scopus), Pertanika Journal of Social Sciences and Humanities (ISI & Scopus), International Journal of Economics and Management (Scopus), and in GATR Journals: Global Journal of Business Social Sciences Review (GJBSSR), Accounting and Finance Review (AFR), Journal of Business and Economics Review (JBER), Journal of Finance and Banking Review (JFBR), and Journal of Management and Marketing Review (JMMR) and all full paper publications are sponsored by Global Academy of Training & Research (GATR), the leading organizer of this conference.

The conference provided a platform for sharing novel ideas and inspiring research outcomes of the academics from different countries, including the USA, UK, Australia, UAE, Poland, Latvia, The Netherland, Newzeland, South Africa, Malaysia, Iran, India, Indonesia, Iraq, Georgia, Pakistan, Philippine, Sri Lanka, Saudi Arabia, Austria, Thailand, Vietnam, Hungary, China, Taiwan, Nigeria, Italy, Norway, Lebanon, Mauritius, Slovakia, Japan, Korea, Czech Republic and Morocco. It was also attended by three prominent keynote speakers: Professor Danture Wickramasinghe, University of Glasgow, UK and Professor Gabriël A. Moens, Curtin University, Australia and Professor Bjoren Willy Aamo, University of Norland, Norway, we are grateful to them for their invaluable contribution.

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Professor Dr. Gabriël A Moens

Curtin Business School,

Curtin University, Australia

Gabriël A Moens is Professor of Law and Director of Research, Curtin Law School. He is

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Professor Dr. Danture Wickramasinghe

Adam Smith Business School,

University of Glasgow, United Kingdom

Danture Wickramasinghe is professor of management accounting at the University of Glasgow. He has joined Glasgow after 19 years of research and teaching at the University of Manchester and a 1 and ½ years at the University of Hull as

Professor of Management Accounting and the Director of the Centre for Accounting and Accountability Research. Previously, he has taught management accounting and related subjects at the University of Colombo (Sri Lanka) and the University of Ruhuna (Sri Lanka), and had a visiting appointment at Paris-Dauphine

University, France. Formerly, he was the Dean of the Faculty of Management and Finance and the Head of the Department of Commerce at the University of Colombo, and the Head of the Department of Business Administration at the University of Ruhuna. At Manchester, he was the Programme Director of M.Sc. (Accounting & Finance) programme and the Coordinator of the Management Accounting Module on the MBAworldwide programme.

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Professor Dr. Kamran Ahmed

La Trobe University,

Australia

Kamran Ahmed is Professor of Accounting & Finance, La Trobe Business School. He was Head of School of accounting from 2006-2010. Professor Ahmed began his academic career in Australia in 1988 at the Australian National University, and later

had academic appointments at Victoria University of Wellington and the University of New England prior to joining La Trobe University in 1999.

He had visiting appointments at the University of British Columbia, Exeter University, the University of Houston and Monash University. Professor Ahmed's research interests are corporate disclosure, corporate accounting policy choice, earnings management, international accounting harmonization, accounting and reporting practices in South Asia, and microfinance reporting.

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Professor Dr. Bjoren Willy Aamo

University of Norland,

Norway

Bjørn Willy Åmo works as a professor of Marketing and Entrepreneurship at the Bodø Graduate School of Business at University of Norland, Norway. He has published more than 50 ISI papers in various research journals on different topics of entrepreneurship. His research interests relate to entrepreneurship education, corporate entrepreneurship, intrapreneurship, social entrepreneurship and business start-up.

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Professor Dr. Ahmad Fauzi Abdul Hamid

Universiti Sains Malaysia (USM),

Malaysia

Ahmad Fauzi Abdul Hamid is a Chairman & Professor of Political Science, School of Distance Education, Universiti Sains Malaysia (USM), Penang, Malaysia. He graduated from the University of Oxford (B.A. Hons. Philosophy, Politics and Economics) in 1992, the University of Leeds (M.A. Politics of International Resources and Development) in 1994 and the University of Newcastle upon Tyne (Ph.D. Politics), United Kingdom, in 1998.

At USM, since July 1998, he has been teaching undergraduate courses in political science at the School of Distance Education, and managed a postgraduate course, 'Islam in Southeast Asia', for the M.A. in Asian Studies offered by the School of Social Sciences from 2010 to 2013. He has been held visiting research fellowships at the S. Rajaratnam School of International Studies (RSIS), Nanyang Technological University (NTU), Singapore (September 2008 – January 2009), and the Asia Research Institute (ARC), Murdoch University, Perth, Australia (February 2009).

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Building the B2B Customer Loyalty: A Role of Relationship Quality

Li-Wei, Liu1_{, Wen-Goang, Yang}2_{*, Wei-Hsin, Liu}3

123_{Chaoyang University of Technology, Taichung, Taiwan}

ABSTRACT

The purpose of this study was to investigate the E-Commerce relationship quality and loyalty in

B2B supplier and client’s relationships. This study tries to conceptualize a model based on the relationship quality that is applied to understand loyalty in B2B environment. The subjects of

this study, from whom 81 valid questionnaires were collected, were the clients of the supplier’s

ERP system in the Taiwan. When descriptive statistics and partial least squares (PLS) were adopted to analyse the collected valid data, we obtained the following findings. Relationship quality was perceived through the behaviour of both supplier and clients and the quality of their interaction. Relationship quality antecedents include the information sharing and customer orientation. The finding suggests that supplier with strong levels of customer orientation, the supplier and clients were built a stronger relationship and high loyalty. Surprisingly, information sharing shown no significant effects on the relationship quality. This study implies that using information sharing and customer orientation strengthen their relationship quality, thereby enhancing loyalty. The finding of this study implies that it is important for a B2B supplier

management to understand clients’ needs and responses. B2B suppliers can learn from this study,

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Comparison of Traditional and Value-

Added Method on China’s

Trade

1_{Ming Fan, Zhang Wei}2

1_{School of Economic and Management, National University of Malaysia, Bangi, Selangor, Malaysia} 2_{Faculty of Economics & Administration, Univerisity of Malaya, Malaysia}

ABSTRACT

Under the background of the division of global value chain, traditional trade statistics based on customs territory cannot answer the question of who is producing for whom, but also exaggerates the trade situation of China. So the paper estimates China's trade in the value-added method and traditional method and comparisons could be made with the results between two methods. We analysis through the whole trade to the world, sector trade to the world and bilateral trade between China and US to illustrate the difference and advantage of the value-added method. It is found that the traditional customs statistical method not only overestimates the export scale of China, but also seriously distorts the export scale of various industries in China.

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Increasing Productivity Through The Empowerment of SME: A

Case Of Cepogo Tourism Village, Boyolali, Central Java

Nunung S. Mulyani, Anastasia Riani

Department of Economics Universitas Sebelas Maret, Surakarta, Indonesia

ABSTRACT

This research is based on our previous study in the same object. Forms of organization SME everything is shaped individual effort. In operation SMEs do not split the treasure so that less effort can determine the actual amount of income, although progress can be seen from the business and assets as well as a means of increasing the number of production processes and the behavior of the large number of marketed. So that SMEs need to get an effective coaching in Financial Management in order to accurately determine the extent of the effort was successfully implemented. On the whole technical or administrative problems identified by the proposing team in every aspect of SME businesses are: Production of scale is limited because lack of means of production, Ability / skill craftsmen minimal human resources, Management businesses are still traditional, Marketing is limited (in terms of network) and the number of competitors. Empoyees of SMEs who are empowered, include the provision of responsibilities, authority, power will feel job satisfaction. In the empowerment the manajer/supervisor allows his subordinates to plan, implement the plan and control it in the form of responsibility, and ultimately increase their job productivity.

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Internal Control Implementation in the Revenue Cycle

–

Case Study

an Online Transportation Company

Amalia Khaeriah Abidin1_{and Alfiandri}2

1,2_{Swiss German University, Indonesia}

ABSTRACT

The objective of the study is to analyze the establishing the revenue cycle in Gojek Indonesia, PT and to examine the internal control implemented in revenue cycle in Gojek Indonesia, PT. The research study uses the case study method which is a sample of the study only one company i.e., Gojek Indonesia, PT. The population of the study is Revenue Department, Finance Department, and Accounting Department. Data gathered using survey questionnaires, which are distributed to sixty employees coming from these departments, in-depth interviews were conducted with the CFO and Accounting Manager to gain more information and to support the empirical evidence of this study. Variable of the study consist of one independent variable i.e., revenue cycle, one moderating variable i.e., COSO framework and one dependent variable i.e., department performance. The study finds that the documents involved in the revenue cycle are in line with the theory suggested, and so is the flow of documents from one batch to another. However, the flow occurs digitally, and not manually. As theory stated that revenue cycle divided into two sections namely, service order procedure and cash receipt procedure, therefore, internal control implements on that two sections i.e., internal control in the service order procedure and internal control in the cash receipt procedure. Although the firm implements control system such as, access control and access sensitive information to those authorized, they do not provide a formal organization chart and formal standard operation procedure. Having formal organization chart and formal operation procedure is crucial thing to delegate the tasks, responsibility and improve

horizontal and vertical communication. İt is also applied on cash receipt procedure. Because no

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The Effect of Application of Management Accounting to

Performance through Strategy

Ali Muktiyanto

Universitas Terbuka, Indonesia

ABSTRACT

This study aims to prove the role of management accounting to performance through the choice of strategy (Muktiyanto, 2016; Parnell, 2010). The test results with structural equation modeling on 70 (seventy) of S1 Accounting Study Program in Indonesian in 2016 (composition: 70% Private Universities and 30% Public Universities) proved that the accounting management directly influences the performance, but not mediated by strategy. The practice of budgetary slack, the modern accounting application such as activity-based costing and target costing, the use of performance measurement techniques such as the balanced scorecard, measurements by performance-based, and the economic value added, as well as the integrated information system is an important factor in improving the performance of Higher Education. The choice of strategy "stuck in the middle" has not been able to improve the performance of Higher Education directly nor as a mediating between management accounting and performance. The effort of Higher Education to improve the performance is chosen a single strategy or focus on the prospector's strategy.

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Local TV Station in Indonesia (Case Study of Media Management

Style of Batu TV in Broadcasting Network System Era)

Anang Sujoko

Universitas Brawijaya, Indonesia

ABSTRACT

The endorsing Indonesia Broadcasting Act number 32/2002 leads the rapid growth of TV stations in Indonesia, particularly commercial one. Now there is more than 394 stations in Indonesia Unfortunately, commercial TV stations aired in Jakarta tend to dominate the spreading of this broadcasting stations in Indonesia. It causes unfair competition. However, Batu TV as the first commercial TV station in Great Malang still survive and succeed engaging local community. This research aims to find out the management strategy of Batu TV. As a qualitative research, the researcher will observe Batu TV content, interview the director, manager, and community to gather data. This research uses a case study method in order to find out how the strategy of Batu TV in tight commercial TV competition without joining in the broadcasting network system. The director of Batu TV provided free space for some community activities in the first three years of this TV station operation. After that period, Andri as the director applies the blocking time fee which depends on community activities budget. He avoids competing with national TV stations by setting Batu TV favorite program, not at the same time with national TV station favorite one. Furthermore, Batu TV employees apprenticeship students from vocational schools as its media worker.

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Criminal Policy on Hidden Defects in Marriage in Indonesia

Anny Retnowati1_{and MG. Endang Sumiarni}2

1,2_{Universitas Atma Jaya Yogyakarta, Indoensia}

ABSTRACT

Articles 28A-28J of The Second Amendment of the 1945 Constitution provides specific and detailed arrangements to protect human rights. The protection of human rights provided in those articles among others is the protection of the right to live, the right to form a family and to continue the offspring. The formulation of the purpose of marriage means that by carrying out marriage, it is hoped that the couples will get material and spiritual happiness. Various supporting researchers indicated that divorces were caused by various factors dealing with unfulfillment of rights and obligations between a husband and a wife. One of those factors is the existence hidden defects known after a legitimate marriage. Based on the background research problems can be formulated as follows: How is the criminal law policy in case of hidden defects in accordance with happy and eternal marriage based on One God Almighty? This is a normative legal research based on legal facts about hidden defects in marriage know after the marriage is legitimate. The research results are used to find out arguments based on legal and normative acts as the base of new legal policy proposal to find out the solution for the dispute of husband and wife caused by hidden defects in marriage based on the value of justice for both parties.

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Sustainability and Value Creation of Tourism Sector: In the case of

10 Economies in Asia Region

Apirada Chinprateep

University of Minnesota (Twin Cities), USA National Institute of Development Administration, Thailand

ABSTRACT

The ASEAN Economic Community (AEC) is one of the goals of regional economic integration. This cooperation comprises of Thailand, Myanmar, Laos, Vietnam, Malaysia, Singapore, Indonesia, Philippines, Cambodia, and Brunei. Tourism is an activity that is growing important, especially as a source of foreign currency, employment creation and distribution of income bringing to the region. The preparation of members of the countries group, given the complexity of the issues entail to the concept of sustainable tourism, this paper tries to assess tourism sustainability, based on a number of quantitative indicators for all the ten economies, Thailand, Myanmar, Laos, Vietnam, Malaysia, Singapore, Indonesia, Philippines, Cambodia, and Brunei. The proposed methodological framework will provide a number of benchmarks of tourism activities in these countries assessed. They include identification of the dimensions, for example, economic, socio-ecologic, infrastructure and indicators, a method of scaling, chart representation, and evaluation in Asian countries. This specification shows us that a similar level of tourism activity might introduce different sort of implementation in the tourism activity and might have different consequences for the socio-ecological environment and sustainability. The heterogeneity of developing countries exposed briefly here would be useful to detect and prepare for coping with the main problem of each country in their tourism activities, as well as competitiveness and value creation of tourism for ASEAN economic community, and will compare with other parts of the world and the world benchmark.

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Foreign Direct Investment Policy as the Method of Controlling a

Foreign Investment Activities

Ary Zulfikar

Padjadjaran University, Indonesia

ABSTRACT

Foreign Investment is an important activity in order to improve economic growth and prosperity of society. It needs to be supported with legal instruments that can guarantee and protect the investments. The formation of legal instruments is strongly affected by the economic and political interests of a country, therefore sometimes it goes against the principle of legal certainty. By using normative jurisdictional research methods in this study, the Author will discuss the principles and concepts used by the government to establish a policy on foreign investment.

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Board Characteristics and Dividend Policies among Public Listed

Companies: Prior and Post Nigerian Code of Corporate Governance

Revision

Awaisu Adamu Salihi1_{and Mohammed Haliru Beri}2

1,2_{Kano State Polytechnic, Nigeria}

ABSTRACT

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Harmonization of the Provision of Death Penalty in the Penal Code

with Pancasila as the Base of the Republic of Indonesia in the Effort

of Penal Law Reform (A Case Study in Yogyakarta Special District)

Cesar Antonio Munthe1_{and Paulinus Soge}2

1,2_{Atma Jaya Yogyakarta University, Indonesia}

ABSTRACT

This research was conducted to know and analyze method to harmonize death penalty provided in the Penal Code with Pancasila as the base of The Republic of Indonesia in the effort of penal law reform according to the views of some society circles in Yogyakarta Special District (YSD). Besides, it aimed at knowing and analysing the status of death penalty in the effort of penal law reform according to the views of some society circles in YSD. This research used both normative and empirical legal research methods and legal policy approach. The analysis was carried out by using qualitative method. The research results indicated that according to some society circles living in three villages of YSD, namely Ngeglok, Gading and Susukan method to harmonize death penalty with Pancasila as the base of The Republic of Indonesia in the effort of penal law reform is by applying values of the first and the second principles of Pancasila. Half of the society circles of those three villages agreed to wipe out death penalty whereas half of them would like to defend it in the effort of penal law reform. Those who agreed to wipe out argued that death penalty is against Pancasila, whereas those who would like to defend it stressed that death penalty is still needed for offenders of extra ordinary crimes such as terrorism, corruption, sadistic murders and genocide. Therefore, they suggest that to defend or to wipe out death

penalty in the effort of penal law reform depends very much on the government’s policy.

Keywords: Harmonization; Pancasila; The Status of Death Penalty; Penal Law Reform;

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Corporate Governance, State Ownership and Firm Performance:

(An Empirical Study of State-Owned Enterprises in Indonesia)

Chermian Eforis

Universitas Multimedia Nusantara, Indonesia

ABSTRACT

The aim of this research to examine the impact of corporate governance and percentage of state ownership on firm performance. This study applies multiple regression method to 48 observations of SOE listed companies during 2011-2015 which participates in assessment by Indonesian Institute for Corporate Governance to measure implementation of corporate governance. The results show that corporate governance and percentage of state ownership have positive relationship with firm performance. However, state ownership negatively moderates the impact of corporate governance towards firm performance. The findings reveal that most of SOEs comply with Corporate Governance and state ownership has higher level in mining sector because it requires government support and political connections. The results show that Corporate Governance and percentage of state ownership has positive relationship with firm value and state ownership has negative effect for the relationship between Corporate Governance and firm performance. The implications of this study that to ensure SOEs management to increase their Corporate Governance and the government should decrease their ownership because state ownership lessen the power of Corporate Governance to firm performance.

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The Behaviour Model of Participative Sports Tourists’ in Taroko

Gorge Marathon

Su-Shiang Lee1_{, Yu-Ching Su}2_{, Hua-Yi Lin}3_{, Wei Yeng Sia}4_{, Chih-Wei Lin}5_*

1,2,3,4,5_{Chaoyang University of Technology, Taiwan, R.O.C.}

ABSTRACT

This study proposed to construct a participative behaviour model for sports tourists by consideration of sports tourism attraction, sports event image, participative motivation, participative satisfaction and loyalty. The subject of the study was the marathon runner from 2012 Taroko Gorge Marathon. The researcher used purposive sampling as the sampling method, a total of 446 surveys were issued, 363 valid sample, and the effective response rate is 81.3%.The collected data were analysed by descriptive statistics, confirmatory factor analysis and structure equation model. The results are illustrated as follow. First, the participative behaviour model constructed in this study fitted well in statistics. Second, sports tourism attraction and sports event image have significant influence effect on the participative motivation of sports tourists. Third, participative motivation and participative satisfaction have significant influence effect on the loyalty of sports tourists. In conclusion, the sports tourism attraction and sports event image have a significant influence on the participative motivation of sports tourists, and enhanced the willingness to recommend and repeat participation of sports event. Based on the above results, this study provided some practical suggestion for related sports event unit and directions for a researcher in future.

Keywords: Sports Tourism Attraction, Sports Event Image, Participative Motivation,

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The Effect of Transformational Leadership and Change

Self-Efficacy on Affective Commitment to Change

Denvi Giovanita1_{and Wustari L. Mangundjaya}2

1,2_{Universitas Indonesia, Indonesia}

ABSTRACT

This paper discusses the effect of transformational leadership and change self-efficacy on affective commitment to change in organizations. This research used correlational method. The respondents of this study are employees who have high school degree or more and have been working with minimum two years of experience in insurance and banking sectors in Jakarta area. The authors took samples from 5 different organizations (3 banking company and 2 insurance company) and collected a total of 207 samples. The result of this study found that the respondents scored high on affective commitment to change (M = 4.28, SD = 0.73), transformational leadership (M = 4.55, SD = 0.65), and change self-efficacy (M = 3.98, SD = 0.87). This study found that transformational leadership and change self-efficacy has significant and positive factor on affective commitment to change on finance sector. However, the influencing factor of transformational leadership is not found on banking industries. Change

self-efficacy has greater impact on employee’s affective commitment to change. The implication of the study can be used for practitioners to enhance the success of organizational change, by developing transformational leadership on the leaders and change self-efficacy on the employees in order to create high affective commitment to change. For instance, conducting training and intervention for leaders about transformational leadership as well as providing coaching from leaders to employees to enhance their self-efficacy when preparing for organizational change. Moreover, these findings serve as a reminder that change self-efficacy as individual factor needs to gain more attention by researchers and practitioners when managing change.

Keywords: Affective Commitment to Change, Change Self-Efficacy, Organizational Change,

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The Use of Collective Trademarks on Cooperatives, Micro, Small

and Medium Enterprises to Increase the National Economic Growth

Dewi Tenty Septi Artiany

Padjadjaran University, Indonesia

ABSTRACT

The increasing number of cooperatives and MSMEs in Indonesia is not accompanied by increased contribution to the country's economy. It shows that the growth of quantity of the cooperatives and MSMEs is over the quality because many cooperatives and MSMEs are inoperative. A solution is needed to stimulate and to improve the performance of both cooperatives and MSMEs, one of the way is by providing protection and legal certainty to create a healthy competition between the pratictioner of cooperatives and MSMEs so that their products can compete both domestically and abroad through collective brands. By using normative jurisdictional research methods in this study, the Author will discuss about the use of collective trademarks on cooperatives and UMKM to increase the national economic growth.

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Transformation of Accountability Values of Local Cultures: An

Inculturative Ethnography Study on Catholic Churches in Tana

Toraja

Fransiskus Randa

University of Atma Jaya, Indonesia

ABSTRACT

This research is aimed at transform accountability values of local cultures of Toraja at religious organizations of Church in Toraja society. The research uses deconstruction approach with research method of inculturative critical ethnography. The research was conducted at the Makale Catholic Church organization in Tana Toraja, through a depth interview, observation, and artifact interpretation to determine the accountability values. The result of the interpretation shows that there are three main dimensions of accountability; spiritual, leadership and finance dimension. These dimensions are aligned with accountability values of local cultures of Toraja, maintained in a local organization of Tongkonan. A transformation is done by considering the Church as a

Christ Tongkonan so that the spiritual accountability dimension binds all members (toma’rapu) when doing a ritual at the Church. In the leadership dimension, the saying “Misa kada dipotua

pantan kada dipomate” makes all Church members to be loyal to their leader and creates a

concept of collegial collective leadership. As for the finance dimension, the value of

“Karapasan” that puts forward sustainability and acceptance becomes the sustainability

accountability manifestation. The research is implied at considering the Church as the center of activities of local cultures to be the manifestation of accountability of all stakeholders.

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The Roles of Elementary Schools in Combating Corruption

Criminal Act in Indonesia

G. Widiyartana1_{and Cesar Antonio Munthe}2

1,2_{Atma Jaya Yogykarta University, Indonesia}

ABSTRACT

This research was conducted to know and analyse the roles of elementary schools in Yogyakarta Special District (YSD) in the efforts of combating corruption criminal act through the curriculum content of anti-corruption education. It was important to know that corruption should be prevented by students of early ages. Therefor this research was also conducted to know and analyse the government policy dealing with anti-corruption education for student of early ages. This research used normative legal research method supported by empirical legal research method. The analysis was carried out by using both qualitative and quantitative methods. The research result indicated that most of the elementary schools in YSD have not yet implemented the curriculum content of anti-corruption education in teaching and learning activities. Besides the research result also indicated that the government had a good policy to support the elementary schools to have anti-corruption education in the content of their curriculum. It is hoped that the good policy of the government soon be realized by all elementary schools in YSD.

Keywords: Roles; Elementary Schools; Corruption Criminal Act, Content of Curriculum,

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The Research on the Service Mistakes, Service Compensation and

Satisfaction of the Tour Team Leader

Kuan-Chuan Tao1_{, Ci-Jhan He}2_{and Chi-Yueh Hsu}3_*

1,2,3_{Chaoyang University of Technology, Taiwan}

ABSTRACT

As a result of internationalization, national income and improvement of living standards, coupled with the busy life and work pressure, the concept of leisure tourism gradually pay attention. The increase in the number of foreign tourists led to the growth of tourism, many travelers in the planning of travel often choose groups travel, and travel by the travel agency to do detailed planning and arrangements, and let the professional team with the mission. Service process, is difficult to achieve no missing, as long as there is certain service must be mistake, so planning a perfect service compensation strategy to restore traveler satisfaction. The results show that more serious the leader's service errors, the greater the degree of service compensation, the higher degree of service compensation, the higher satisfaction of the passengers, and the occurrence of service failures can increase passenger satisfaction through effective service compensation degree.

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Postmodern Study on the Ecological Idea o

f ‘Rechtsidee’

Pancasila

Hyronimus Rhiti

Atma Jaya Yogyakarta University, Indonesia

ABSTRACT

The rise of globalization followed by postmodern is a challenge for Pancasila’s Idea of Law

(Rechtsidee Pancasila). This is because the deconstructive postmodern proclaims the end of metaphysic and the death of ideology, while constructive postmodern still accept it. Indonesia recognize the Rechtsidee and ideology that serve as the basis for legal metanarratives and the foundation of environmental law. With a combination of philosophical research methods, especially phenomenological hermeneutic, and normative research, the reasons for the rejection of deconstructive postmodern against the Idea of Law and the acceptance of constructive

postmodern can be known. Pancasila’s Idea of Law and ecological ideas within it is also analyzed in the frame of postmodern thought. Then it will show the manifestation of that ecological ideas into positive environmental law. The reason why the deconstructive postmodern

refused the Rechtsidee, including Pancasila’s Idea of Law is that the rejection of metaphysic as

something empty and ideology. Constructive postmodern instead accept it because they accept the subject, experience, ideology and social reality as facts. Rechtsidee Pancasila received by constructive postmodern has several ecological ideas in it. These ideas can be known through the interpretation of Pancasila, which has its own world-view and values in the five principles. The ecological ideas are embodied in the normative provisions of Environmental Law, and

Pancasila’s Idea of Law (Rechtsidee) is its foundation.

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Strategic Co-operational Attitudes of SMEs in Food Supply Chains:

An Empirical Survey

Ilona Papp1_{, Robert Morvai}2_{and Zoltan Szegedi}3

1,3_{Szechenyi Istvan University} 2_{Mediaworks Hungary, Budapest}

ABSTRACT

Cooperation between enterprises plays a particularly important role in the operation of small- and medium-sized enterprises as they considerably depend on their supply chain partners. Simultaneously with the development of supply chain partnerships and the growing complexity of the chains, supply chain integration is determined by more and more factors, such as supply chain strategies, information sharing, power relations, soft side of partnerships etc. This study presents a newly developed indicator - the so-called Supply Chain Integration index (SCI) - which is suitable for measuring supply chain cooperation, and shows the features of integration of SMEs operating on the field of FMCG-food chains. One of the advantages of the SCI index is that it is applicable independently of any national, regional or industrial characteristics as its variables measure the factors of integration in general. The empirical study measured the extent of supplier- and customer-side integration amongst Hungarian and German (Bavarian) SMEs. The results of the comparison show that German companies received higher SCI-values on both

the customer and the supplier side. The authors are looking for other countries’ researchers to

apply the SCI-index in their area, as (global) benchmarks.

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The Relationship between Supply Chain Management and Quality

Management on Organization Performance of Thailand Orchid

Exporters: A Conceptual Framework

Pungam Kedsirina1_{and Atthirawong Walailak}2

1,2_{Pungam Kedsirina and Atthirawong Walailak King Mongkut’s} Institute of Technology Ladkrabang, Thailand

ABSTRACT

This paper develops a conceptual framework by adopting the concept of SCM and QM to agricultural sector. The purpose of this research is not only to develop a framework by identifying a set of SCM and QM practices which many organizations frequently used for implementation in their firm but also to find the relationships among SCM and QM practices and their relationship on OP. The methodology was to review papers relating to practices of SCM, QM and OP elements that different organizations in SMEs sector are adopting. It contains both empirical research paper and literature review research. A conceptual framework of SCM and QM and the relation of them on OP of the Thai orchid exporter based on literature reviews has purposed. There are three elements of conceptual framework. Firstly, SCM consists of three practices i.e. strategic supplier partnerships, customer relationships and information sharing. Secondly, QM consists of four practices i.e. top management commitment, customer focus, employee involvement and continuous improvement. Finally, the OP consists of two elements i.e. financial performance and non-financial performance. The next step of this research, after developing the conceptual framework, is to create questionnaire as a research instrument. The conceptual framework needs to be tested and analyzed by using both empirical and statistical approach. The instrument will send to Thai orchid exporters and will analyze by Structural Equation Modelling (SEM) approach. The empirical results will be presented later in a due course.

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Leadership of Child Protection Services - Exercise of Professional

Judgment

Kjell Aage Gotvassli1_{and Torill Moe}2

1_{Nord University, Norway}

2_{Norwegian University of Science and Technology, Norway}

ABSTRACT

This article studies on leadership of child protection services. The empirical basis is made up of three parts: both an individual and group task that was about assessment of the possibilities for the exercise of professional judgment in the work as child protection leader, and interview of the three child protection leaders in Mid-Norway. Our respondents find that the work of the child protection still involves a high degree of professional autonomy. But they experience interferences in the possibility for the exercise of professional discretion anyway as accelerating. Child protection service leaders are using various types of mechanisms to improve the quality in the use of professional judgment. We find structural (templates, standard forms, set practices, evidence-based programs) and epistemic mechanisms (training, motivation, management support, the development of a strong team culture, sharing of documents). The leadership role that will see is a leader who is present, supports and participates in many of the difficult reviews and decisions to be made. Therefore, they try to make a safe frame around the decision-making situations that can be experienced as very cluttered and demanding for each employee. Child protection service leaders have a high degree of professional judgment in their leadership, therefore they have to improve the use of professional judgment all the time.

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Political Islam and International Terrorism: Perspectives of

Malaysian Chinese Muslims

Knocks Tapiwa Zengeni1_{, Goh Dyi Ging}2_{and Nazariah Osman}3

1,2,3_{Universiti Utara Malaysia, Malaysia}

ABSTRACT

International Terrorism poses a serious threat to countries with Muslim majorities like Malaysian. Nonetheless, the narratives and plight of minority groups such as the Malaysian Chinese Muslims are no captured nor addressed. Hence, the main purpose of the study is to analyze the perspectives of Malaysian Chinese Muslims on supposed link between political Islam and international terrorism. The interview method was used to evaluate public views of Malaysian Chinese Muslims on the alleged nexus between political Islam and international terrorism. The 12 participants were made up of 7 males and 5 females. The participants ages range from 26 years old to 70 years old, and the participants were ethnic Chinese converts to Islam. A detailed investigation of secondary data was also undertaken. The findings indicate the importance of the teachings of Islam and the concept of jihadist radicalization as the misinterpretation of the verses have led some young Muslims to embrace extremist ideology. The findings also revealed the effectiveness of Malaysian policies and legal provisions in combating terrorism. It was established that the minority Chinese Muslims are following the

teaching of Shafi’i school of Sunni. Besides, the cooperation between government and NGOs in assisting the converts to Islam is very strong. However, there is no evidence to suggest that Malaysian Chinese Muslims have participated or are fighting in the Islamic States-conflict areas. This study could be valuable asset in terrorism literature, since the role of minority groups such as Malaysian Chinese Muslims have not been studied extensively.

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Non-interest Activities Affect the Bank Performance in the Asia

Pacific Region

Koh Chin Wei1_{, Nazrul Hisyam Ab Razak}2_{and Fakarudin Kamarudin}3

1_{Tunku Abdul Rahman University College, Malaysia.} 2,3_{University Putra Malaysia, Malaysia.}

ABSTRACT

This paper’s main objective is to investigate whether the bank non-interest activities affect the bank performance between developed and developing markets in the Asia Pacific region banking sector over the years 2000-2015. We employ the pooled OLS and panel regression to assess the effect on bank risk through 61 representative banks from Australia, Hong Kong, Korea, Malaysia, Singapore and Thailand. We categorize Australia, Hong Kong and Singapore as developed countries while Malaysia, Korea, and Thailand as developing countries. We measure bank performance by using risk-adjusted ROA, ROE and TobinQ. The empirical findings

indicate that the bank non-interest based activities do have overall impact on Asia Pacific banks’

performance. Once we further study by segregate into developed and developing countries segment, we only able to find that the impact do significant on developing countries only not on developed countries. The surprise finding is non-interest activities do affect bank performance, risk-adjusted ROA and ROE but do not have significant effect on TobinQ. We also find that the bank performance also affected by subprime crisis for Asia Pacific countries by factor in bank non-interest activities. The findings from this study are expected to contribute significantly toward decision-making for regulators, policymakers, bank managers, investors, and also to the existing knowledge on performance of the Asia Pacific banking sector.

: Sistem Informasi Penelitian Universitas Kristen Satya Wacana M02429

Proceedings of the

6

Global Conference on Business and Social Sciences on

(CIBSSR

–

2017)

December 4

to 5

, 2017

Bangkok, Thailand

Global Academy of Training and Research

(GATR)

Kuala Lumpur, Malaysia

Editors:

Kashan Pirzada

Gabriel A. Moens

Danture Wikramasinghe

Professor Dr. Gabriël A Moens

Professor Dr. Danture Wickramasinghe

Professor Dr. Kamran Ahmed

Professor Dr. Bjoren Willy Aamo

Professor Dr. Ahmad Fauzi Abdul Hamid

Table of Contents

Building the B2B Customer Loyalty: A Role of Relationship Quality

Comparison of Traditional and Value-

Added Method on China’s

Trade

Increasing Productivity Through The Empowerment of SME: A

Case Of Cepogo Tourism Village, Boyolali, Central Java

Internal Control Implementation in the Revenue Cycle

–

Case Study

an Online Transportation Company

The Effect of Application of Management Accounting to

Performance through Strategy

Local TV Station in Indonesia (Case Study of Media Management

Style of Batu TV in Broadcasting Network System Era)

Criminal Policy on Hidden Defects in Marriage in Indonesia

Sustainability and Value Creation of Tourism Sector: In the case of

10 Economies in Asia Region

Foreign Direct Investment Policy as the Method of Controlling a

Foreign Investment Activities

Board Characteristics and Dividend Policies among Public Listed

Companies: Prior and Post Nigerian Code of Corporate Governance

Revision

Harmonization of the Provision of Death Penalty in the Penal Code

with Pancasila as the Base of the Republic of Indonesia in the Effort

of Penal Law Reform (A Case Study in Yogyakarta Special District)

Corporate Governance, State Ownership and Firm Performance:

(An Empirical Study of State-Owned Enterprises in Indonesia)

The Behaviour Model of Participative Sports Tourists’ in Taroko

Gorge Marathon

The Effect of Transformational Leadership and Change

Self-Efficacy on Affective Commitment to Change

The Use of Collective Trademarks on Cooperatives, Micro, Small

and Medium Enterprises to Increase the National Economic Growth

Transformation of Accountability Values of Local Cultures: An

Inculturative Ethnography Study on Catholic Churches in Tana

Toraja

The Roles of Elementary Schools in Combating Corruption

Criminal Act in Indonesia

The Research on the Service Mistakes, Service Compensation and

Satisfaction of the Tour Team Leader

Postmodern Study on the Ecological Idea o

f ‘Rechtsidee’

Pancasila

Strategic Co-operational Attitudes of SMEs in Food Supply Chains:

An Empirical Survey

The Relationship between Supply Chain Management and Quality

Management on Organization Performance of Thailand Orchid

Exporters: A Conceptual Framework

Leadership of Child Protection Services - Exercise of Professional

Judgment

Political Islam and International Terrorism: Perspectives of

Malaysian Chinese Muslims

Non-interest Activities Affect the Bank Performance in the Asia

Pacific Region