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1	Accounting and Finance	ABS-19
QUANTIFIYING SOSIAL COSTS OF TENAYAN RAYA COAL-FIRED POWER PLANT Andewi Rokhmawati1*), Yulia Efni1, Rendra Wasnury1, and Agus Sugiyono2 1) The Faculty of Economics and Business Universitas Riau 2) Energy Resource Development Technology Center, Agency for the Assessment and Application of Technology Abstract Various studies show that coal still dominates the electricity supply in Indonesia for long-term power generation from fossil energy. The coal-fired domination is because the primary consideration in selecting generators is based on the low production costs. This cost makes the coal-fired generation seems cheaper than the electricity generation from renewable energies. The less expensive cost perceived of the generation costs is due to ignoring the social costs. At the same time, studies conducted to quantify the social costs produced from generation costs have been limited. Using QUERI-AirPacts Modeling, this study quantifies the social costs resulting from the Tenayan Raya coal-fired generation. The research result shows that there is an extra cost of USD15.98/MWh or USD0.01598/kWh of social cost that is not included in the generating cost. At a level of 1,301,821.96 MWh per year, there is expected an extra cost that has not been included in the electricity generating cost at USD2,0803,114.92. This result implies that the government should consider the source of funds to finance that cost and who will pay that cost. Keywords: fossil-fired generation- social costs- AirPact model- Levelized cost of electricity Share Link | Plain Format | Corresponding Author (Andewi Rokhmawati)

2	Accounting and Finance	ABS-53
Preparation and Challenges Upon The Implementation of PSAK 55: A Case Study of Rural Banks Firda Farida, Elvia R Shauki Study Program of Master of Accounting, Universitas Indonesia Gedung Prof. Dr. M. Sadli, Jl. Salemba Raya No. 4, Kampus UI Salemba, Jakarta 10430, Indonesia. Abstract This study aims to analyze the preparation and challenges upon the implementation of PSAK 55 in Rural Banks (BPR). This study used descriptive qualitative methods through questionnaires and semi-structured interviews. This research utilized data analysis in the form of content, thematic, and constant comparative analysis. The results of this study indicated that there were some challenges in the preparation for the PSAK 55 implementation in BPR. These challenges occurred due to the dominance of logic that triggered the behavior of actors not to apply PSAK 55 in BPR. This study revealed a solution to minimize the dominant logic by increasing the knowledge and capabilities of human resources in BPR, as well as the role of standard setters in the application of PSAK 55. In addition, this study explained the application of Institutional Logic Theory where symbolic carriers (regulations) could affect material carriers in BPR including the actor behavior and preferences to follow (coupling) or not to follow (decoupling) the PSAK 55 implementation in BPR. Keywords: Preparation and Challenges- PSAK 55- Institutional Logics- Symbolic Carriers- Material Carriers- Dominance of Logics Share Link | Plain Format | Corresponding Author (Firda Farida)

3	Accounting and Finance	ABS-55
The role of work experience and internal auditor accountability in University Yana Seprilia, Safaruddin Halu Oleo University Abstract The aim in this study is so identify and explain the role of work experience and accountability of internal auditors for the Internal Control Unit of Halu Oleo University. The data used in this study is qualitative data. The data is in the form of descriptive statements obtained from interviews related to research. The data analysis method used in this study is qualitative descriptive analysis technique. The result of this study show that work experience plays a role for the internal Control Unit of Halu Oleo University, this can be seen from the length of work and many examination tasks performed by internal auditors who play role in the quality of audit results, and the accountability of internal auditors plays a role for the Internal Control Unit of Halu Oleo University, this can be seen from the motivation of completing the work, effort of thingking power in completing the work, and confidence in the results of his work that plays a role in the quality of the audit results. Keywords: Internal Audit, Work Experience, University level Share Link | Plain Format | Corresponding Author (Dr. Muntu Abdullah)

4	Accounting and Finance	ABS-56
The Impact of UMKM and Socialization the Rupiah Exchange Rate Against Prof.Hasbudin,Dr. Tuti Dharmawati,Nur Annisa University Halu Oleo Abstract This study aims to examine and determine the effect of UMKM tax rate reduction and taxing socialization on UMKM taxpayer compliance. The population in this sudy were UMKM Taxpayers who are in Kendari City and registered at KPP Pratama Kendari, toatling 10,877 Taxpayers. The sampling method used in this study is accidential sampling with the formula slovin formula totaling 100 samples. The data collection method used a questionnaire. The data analysis used decriptivenahalysis method and multiple linear regression analysis. The result of this study indicate that (1) UMKM taxrate reduction has a positive and significant effect on UMKM taxpayers compliance. (2) taxinf socialitzation has a positive and significant effect on UMKM taxpayers compliance. (3) UMKM tax rate reduction and taxing socialization simultaneously have a positive significant effect on UMKM taxpayers compliance. Keywords: UMKM tax rate reduction, taxing socialization, UMKM taxpayer compliance In Kendari City Share Link | Plain Format | Corresponding Author (Dr. Tuti Dharmawati)

5	Accounting and Finance	ABS-57
Reveal meaning and farmsmall Business Accounting Information Intihanah,Mulyati Akib,Wa Ode Meltyna Maulid University Halu Oleo Abstract This study aims to determine the meaning and form of small business accounting information. The data used in this study are qualitative and phenomenological data. The data isin the form in-depth interviews with four informants and observations. The data analysis method used in this study is a phenomenological approach. The results of this study indicate that each informant has a different perception of accounting. The first informant considers that accounting is a process of recording in company finances because accounting for small bussines has not been studied in school. According to the second informant, accounting equates to receipts and does not do physical financial records. The third informant of accounting is the study of planning, calculation, evaluation, and financial auditing however, does not perform physical financial records. The fourth informant considers that accounting is only used in banks, not for sellers in small businesses. Accounting practice is carried out in the form of memory, intuition and belief. Keywords: Meaning Of Accounting, Accounting Practices, Street Vendors, Phenomenology Share Link | Plain Format | Corresponding Author (Dr. Intihanah Yahya)

6	Accounting and Finance	ABS-58
Impact of Understanding of Regional Financial Accounting System and Organizational Commitment to Financial Manager Performance on Regional Organizational (OPD) West Muna District Dr.La Ode Anto, Dr.Erwin Hadisantoso,Sahidin Nurdin University Halu Oleo Abstract This study aims to examine and explain the effect of understanding the regional financial accounting system and organizational comunitment on the performance of financial managers at Regional Apparatus Organizations OPD in West Muna Regency. The sample in this study amounted to 36 employees of the finance department at each Regional Apparatus Organization OPD of the West Muna Regency government. Methods of data collection using a questionnaire. Data analysts using multiple linear analysis method The results of this study indicate that 1 understanding of the regional financial accounting system has a significant positive effect on the performance of financial managers at the Regional Apparatus Organization OPD of West Muna Regency. 2 organizational commitment has a signtficant positive effect on the performance of financial managers at the Regional Apparatus Organization OPD of West Muna Regency. Keywords: Understanding of Regional Financial Accounting System, Organizational Commitment, Financial Manager Performance. Share Link | Plain Format | Corresponding Author (La Ode Anto)

7	Accounting and Finance	ABS-59
Impact of Member Savings and Loans On The Remening Operating Results Andi Basru Wawo, Sulvariany Tamburaka, Siti Sarni Universitas Halu Oleo Abstract This study aims to determine and measure financial performance using the Economic Value Added EVA method at the Sultra Bank for the period 2016-2019, which is useful for determining the amount of the company^s economic added value. The tools used in this rescarch are quantitative descriptive analysis and use secondary data as a data source. The results of this study indicate that the financial performance of Bank Sultra for the period 2016-2019 measured using the Economic Value Added EVA method has a good performance. This is in accordance with the results of measuring the value of EVA which is positive or greater than zero resulting in economic added value for the Bank of Southeast Sulawesi because the profits generated can meet the expectations of the funders. Keywords: ROA,ROE, Financial Performance, Economic Value Added Share Link | Plain Format | Corresponding Author (Andi Basru Wawo)

8	Accounting and Finance	ABS-61
Analysis Of Village Financial Management Based On Minister Of Domestic Regulation 20 Of 2018 (Case Study In Tanggobu Village Lambuya District Konawe Regency) Husin,Sulvariany Tamburaka,Wilda Pratiwi University Halu Oleo Abstract The purpose of this research is to find out whether village financial management in Tanggobu village is in accordance with Permendagri Number 20 of 2018. This research was conducted in Tanggobu Village, Lambuya District, Konawe Regency. The method used in this research is qualitative descriptive qualitative research. Researchers collected data through interviews with the village head, village secretary and treasurer of the Tanggobu village, Lambuya sub-district, Konawe district and documentation, the data analysis techniques used in this study were from the results of interviews and documentation, then the data that had been obtained were processed and analyzed after it was concluded. The results show that village financial management in Tanggobu village is generally in accordance with the Minister of Home Affairs Regulation Number 20 of 2018. However, there are still some provisions that have not been implemented. First, the village financial planning process is still experiencing delays in determining the Village Income and Expenditure Budget because new regulations have emerged so that adjustments are needed. Furthermore, in the implementation process, not all village expenditures have been carried out through village treasury accounts. In addition, the reporting and accountability process also experienced delays in submitting reports on the realization of the implementation and financial accountability of the village. Keywords: Planning, Implementation, administration, reporting, accountabilty Share Link | Plain Format | Corresponding Author (Sulvariany Tamburaka)

9	Accounting and Finance	ABS-62
The Effect of Member Deposits And Loans On the Rest Of Bussines Result (Study On Multiple Business Coorporative Bina Sejahtera Lemoambo Villlage Muna Regency Sitti Nurnaluri,Andi Basru Wawo,Fathu Rahman University Halu Oleo Abstract This study aims to examine and determine the effect of Member Saving and Loan on the Remaining Profits of Cooperatives at the Multipurpose Cooperative Bina Sejahtera. The method of data collection in this study uses documentation. The data used is secondary data in the form of records of member saving, member loan, and remaining operation balance. The research method used is descriptive analysis method and multiple linear regression analysis with the help of the IBM SPSS Statistic Version 25 software application. The balance of this study indicate that (1) member saving partially have a significant and positive effect on the remaining operation income of cooperatives, (2) member loan partially have a significant and positive effect on remaining operation balance, (3) amd member saving and loan simultaneously have a significant effect on remaining operation balance of cooperatives. The conclusion in this study is that the increasing number of member saving and member loan will increase the amount of the remaining operation balance of the cooperative. Keywords: Member Saving,Member Loan, Remaining Operation Balance Share Link | Plain Format | Corresponding Author (Sitti Nurnaluri)

10	Accounting and Finance	ABS-63
The Effect Of Implementation Of The The Regional Financial Management Information System (SIMDA) On The Characteristics Of The Quality Of Financial Reports Husin,Fitriaman,Elvina Rachmah Dani University Halu Oleo Abstract This study aims to determine the influence of the implementation of financial regional management information system SIMDA on the quality characteristics of keuanagan reports. This type of research is quantitative research. Through the census method, the population in this study was as many as 30 people. The sample in this study used census method so that a sample of 27 respondents who worked at the municipal revenue agency kendari. The analysis method used is a simple linear regression analysis method. The results showed that the Regional Management Information System SIMDA of Finance had a positive and significant effect on the quality characteristics of financial statements at the Kendari Municipal Revenue Agency. SIMDA Keuangan application can publish reports better than through manual data processing and performance in financial data processing will also be improved. In the Implementation of Simda Keuangan, it is necessary to develop employee understanding related to the application of SIMDA. Keywords: Financial Regional Management Information System (SIMDA), Quality Characteristic of Financial Statement, SIMDA User Share Link | Plain Format | Corresponding Author (Dr. Husin M.Si)

11	Accounting and Finance	ABS-64
Accountabilty Analysis Of Village Of Fund Allocations In Improving Village Development (Case Study Puundokulo Village,Poli-Polia District East Kolaka Regency) Dr.Erwin Hadisantoso,Emilia Nurdin,Asmawati University Halu Oleo Abstract This study aims to determine whether the Accountability of Village Fund Allocations in Efforts to Improve Village Development in Puundokulo Village, Poli-Polia District, East Kolaka Regency is in accordance with the Indonesian Minister of Home Affairs Regulation No. 20 of 2018 concerning Village Financial Management and Regent^s Regulation No. 6 of 2017 concerning Procedures. Distribution and Determination of Village Fund Allocation Details in East Kolaka Regency. This study uses primary data in the form of interviews with village heads, village treasurers, village secretaries and the community. As for secondary data, namely data obtained from the Puundokulo village office in the form of reports/books/notes that are closely related to the problem being studied. The analytical method used in this research is descriptive qualitative analysts. The results of this study indicate that accountability for the management of village fund allocations in an effort to improve village development in Puundokulo Village, Poli-Polia District, East Kolaka Regency in 2020 in applying the principle of accountability has not been carried out optimally, especially at the planning, implementation, administration and reporting stages it is still not in accordance with the Minister of Home Affairs Regulation of the Republic of Indonesia. No. 20 of 2018 and Regent Regulation No. 6 of 2017. Keywords: Village Development, Village Fund Allocation, Accountability Share Link | Plain Format | Corresponding Author (Dr. Erwin Hadisantoso)

12	Accounting and Finance	ABS-65
Analyses Of Internal Control In The Provison Of CreditIn The Abdi Karya Sejahtera Fitriaman, Nasrullah Dalli, Adelina Putri Zusriadi Univeristy Halu Oleo Abstract This study aims to analyze the internal control in giving credit to the credit union of Abdi Karya Sejahtera. This research uses descriptive qualitative data analysis. The types of data used in this research are quantitative and qualitative data. Data collection methods used are observation, interviews, and documentation conducted at the Abdi Karya Sejahtera Credit Union. The results of the study indicate that 1 Control environment does not fully support the implementation of internal control, the lack of clear and written ethical and behavioral standards in each division of the organization causes no definite reference in employee performance, 2 Risk assessment is not fully implemented because of no identification and analysis process when there is a significant change in the balance of receivables so that there is no analysis to anticipate when it happens, 3 Control activities have not been fully carried out completely because the management of the Abdi Karya Sejahtera Credit Union has not performed with the outsourcing to assist in control activities, 4 Information and communication have been carried out in internal control activities in accordance with existing guidelines, and 5 Monitoring Activities has not been carried out properly because there is no an internal auditor who is good at monitoring and checking internal controls on a regular basis. Keywords: Control Enviroment, Risk Assesment, Control Activities, Information and Communication, Monitoring Activities and Giving Credit Share Link | Plain Format | Corresponding Author (Fitri aman)

13	Accounting and Finance	ABS-66
The Effect Of Taxpayer Attitude, Taxpayer Awareness, And Tax Knowledge On Taxpayer Compilance In Paying Rural And Urban Land And Building, Taxes PBB-P2 In Samaturu District, kolaka Regency Attitude, Taxpayer Awerness, Tax Knowledge, and Taxpayer Compliance University Halu Oleo Abstract This study aims to determine effect of Attitude, Taxpayer Awareness, and Tax Knowledge, on Taxpayer Compliance in Paying Rural and Urban Land and Building Tax PBB-P2 in Kecamatan Samaturu Kabupaten Kolaka. This study uses a quantitative approach. The sampling method is incidental sampling using the slovin formula with a total of 99 respondents. Methods of data collection using questionnaires and documentation. The data analysis method used is data quality test, classical assumption test, multiple regression analysis test, coefficient of determination test R2, and hypothesis testing. Based on the results of the study, it can be concluded that there is a partially significant effect between Taxpayer Attitudes, Taxpayer Awareness and Tax Knowledge on Taxpayer Compliance in paying Land and Building Taxes, and Simultaneous Effects of Taxpayer Attitude, Taxpayer Awareness and Tax Knowledge on Taxpayer Compliance Taxes in Paying Rural and Urban Land and Building Taxes in Kecamatan Samaturu Kabupaten Kolaka. Keywords: Attitude, Taxpayer Awerness, Tax Knowledge, and TAxpayer Compliance Share Link | Plain Format | Corresponding Author (Satira Yusuf)

14	Accounting and Finance	ABS-67
Effect of Financial Literacy and Behavior on Investment Decisions Sujono,Nitri Mirosea,Ibnu Hajar University Halu Oleo Abstract The purpose of this study is to examine the effect of financial literacy and financial behavior on investment decisions. This study was conducted on investors listed on the Indonesia Stock Exchange Representative of Southeast Sulawesi. The number of investors is 4,560 investors in 2021. The number of samples is 367. The data collection technique uses e-questionary with the help of google forms. Questionnaires were distributed through the Southeast Sulawesi Investor Group WhatsApp. The number of respondents who returned the questionnaire was 365. The results of the study found that financial literacy and financial behavior have a significant effect on investment decisions of Southeast Sulawesi investors. Investment knowledge is the indicator that reflects the highest financial literacy variable. Meanwhile, the financial behavior indicator that reflects the most financial behavior is familiarity. The indicators of the study of macroeconomic conditions and the company^s fundamental factors are the ones that reflect the highest investment decision variables. Keywords: financial literacy, financial behavior and investment decisions Share Link | Plain Format | Corresponding Author (Dr. Sujono)

15	Accounting and Finance	ABS-68
Influence Of Audit Accountablity And Knowledge On The Quality Of The QorkOf Internal Auditors Nasrullah Dalli, Erwin Hadisantoso, Ulva Kurnia Halu Oleo University Abstract This study aims to examine and determine the effect of accountability and audit knowledge on the quality of the work of the internal auditors. The variables in this study consisted of accountability and audit knowledge as independent variables, and audit quality as the dependent variable. The data collection method used a questionnaire. The sample in this study were 38 auditors at the Inspectorate of Southeast Sulawesi Province. Data analysis used descriptive analysis method and multiple linear analysis with the help of IBM SPSS Statistics Version 26 software application. The results of this study indicate that 1partial accountability has a significant positive effect on the quality of the work of the internal auditors. 2Audit knowledge partially has a significant positive effect on the quality of audit work. 3 accountability and audit knowledge simultaneously have a significant positive effect on the quality of the work of the internal auditors. The conclusion of this study is that the higher the accountability and knowledge of the audit, the higher the quality of the work of the internal auditors. Keywords: Accountablity, Audit Knowledge, Quality of Internal Auditor Work Results Share Link | Plain Format | Corresponding Author (Dr. Nasrullah Dalli)

16	Accounting and Finance	ABS-69
INFLUENCE OF AUDIT COMMITTEE COMPETENCE, AND ACCOUNTANT PUBLIC FIRM SIZE ON AUDIT DELAY (Empirical Study on Mining Sector Companies Listed on Indonesia Stock Exchange 2017-2019) Nitri Mirosea,Andi Basru Wawo,Firlyana Asri Maharani Halu Oleo University Abstract This study aims to analyze the effect of audit committee competence and audit firm size on audit delay. This research conducted through quantitative approach that utilizes secondary data collected from financial reports and annual reports of companies listed on the IDX. Using the purposive sampling method, the sample of this study are 43 mining sector companies listed on the Indonesia Stock Exchange in 2017-2019. The analysis method used is multiple regression analysis. The result of the study revealed that 1 Audit committee competence partially have a negative and significant effect on audit delay, 2 Audit firm size partially have a negative and significant effect on audit delay, and 3 Audit committee competence and audit firm size simultaneously have a negative and significant effect on audit delay. Keywords: : Audit Delay, Audit Committee Competence, Audit Firm Size Share Link | Plain Format | Corresponding Author (Nitri Mirosea)

17	Accounting and Finance	ABS-75
INCREASING FAMILY ECONOMIC INCOME DURING THE COVID-19 PANDEMIC THROUGH UTILIZING ENVIRONMENTAL RESOURCES MANAGEMENT Dr. Nanik Hindaryatiningsih Halu Oleo University Abstract The condition of the COVID-19 pandemic has caused people^s income to be reduced and unstable, so it is necessary to look for economic activities that increase income. Kaesabu Baru Village, Sorawolio District, Baubau City has a natural landscape and fertile agricultural land so it is very suitable if the home yard is used for organic vegetable plants and Toga (Family Medicinal Plants). Women have potential in the utilization and management of environmental resources, so it is time for women to play a role in increasing family income. Various programs, one of which can be implemented by women in an effort to improve family welfare, especially in the food sector, is to optimize the use of the yard to meet the family^s daily nutritional and medicinal needs, and if production exceeds the need for produce or plants can be sold to increase family income. . The program for planting and utilizing environmental resources, namely house yards, among others, provides (1) counseling on optimizing home gardens, plant cultivation, benefits of vegetable crops and TOGA- (2) Delivery of seeds/vegetables and TOGA seeds (3) Financial management of sales proceeds from the processing of TOGA plants and vegetables and (4) marketing strategies to the public or consumers in need. Keywords: Organic Vegetables, Toga Crops, Income Share Link | Plain Format | Corresponding Author (Nanik Hindaryatiningsih)

18	Accounting and Finance	ABS-76
ONLINE LEARNING IN THE MIDDLE OF THE COVID-19 PANDEMIC AT THE DEPARTMENT OF ACCOUNTING EDUCATION HALU OLEO UNIVERSITY KENDARI. Dr. Ramly.,M.Pd,Dr. Nanik Hindaryatiningsih,SE.,M.Si,Nur Aulia Fitriani Amrullah Halu Oleo University Abstract This study aims to (1) analyze the implementation of online learning and (2) analyze the supporting and inhibiting factors of online learning in the Department of Accounting Education, Halu Oleo University, Kendari. This type of research is a case study. Data collection techniques are questionnaires, observasion, interviews and documentation. The informants of this research were lecturers and students from 2018 to 2020. Determination of informants used purposive sampling technique. The data analysis technique used the analysis technique of Miles and Huberman. Test the validity of the data using triangulation techniques. The results of this study are: (1) The implementation of online learning in the Department of Accounting Education, Halu Oleo University Kendari Includes:(a) the planning stage, lecturers have prepared lesson plans, media, methods and learning materials, (b) the implementation stage, the readiness of lecturers and students is quite good, lecturers and students already have facilities and infrastructure that support online learning. lecturers and students use Zoom, WhattsApp, Google Classroom, Google Meet and Youtube applications. during online learning there are some students who understand the material and are active during learning and there are also students who do not understand and are less active. For the approach used by lecturers during online learning, the lecturer will give additional assignments to students if there are students who are unable to attend because the network is less stable. For learning resources, students use Google, Youtube and Books. (c) evaluation, During online learning, lecturers assess students based on exams, individual assignments, punctuality in collecting assignments, activity, attendance and attitudes. (2)Inhibiting factors are poor network quality, noisy environment, and disturbances in psychological and physical conditions. supporting factors, namely parents, lecturers, environment and completeness of facilitie Keywords: Online Learning Share Link | Plain Format | Corresponding Author (Dr Ramly)

19	Applied Social Sciences	ABS-80
CONDITIONS OF MANGROVE ECOSYSTEMS AS A POTENTIAL OF ECO-TOURISM IN KULISUSU DISTRICTA Rosmawati1), Ma^ruf Kasim2), Muhammad Ramli2)and Dewi Nurhayati Yusuf3) UNIVERSITAS HALU OLEO, JL. H.E.A MOKODOMPIT, KELURAHAN KAMBU, KECAMATAN KAMBU,KOTA KENDARI, PROVINSI SULAWESI TENGGARA Abstract Research With The Title Conditions Of Mangrove Ecosystems As A Potential Of Eco-Tourism In Kulisusu District, Utara Utara Regency, Southeast Sulawesi Province, Indonesia. The objectives of the research are: (1) To determine the current ecological and socio-cultural conditions (2) To determine the sustainability of Mangrove ecotourism according to ecological and socio-cultural conditions. This research was conducted from February to July 2020. Located in Kulisusu District, North Buton Regency, Southeast Sulawesi, Indonesia. The selection of this research location was determined purposively with the consideration that Kulisusu sub-district is one of the developments of mangrove ecotourism. Determination of the sample of the condition of the mangrove ecosystem was carried out in Kulisusu District, North Buton Regency. From each station, 3 observation points were determined, while the socio-cultural was done through community and local government interviews. The data analysis used in quantitative and qualitative descriptive analysis are used according to Bengen, (2000), Subbayantoro and Suwarto, (2006), Multidimensional Scaling (MDS) analysis according to (Mukhlisi et al, 2014). Based on the analysis of the data obtained that,. The composition of mangrove species in the Kulisusu sub-district, North Buton Regency, varies in species around mangrove ecotourism, and the vegetation conditions in the mangrove area are in good condition. This can be seen from the density value at the tree level, and the uniformity value shows that there are variations in the number of each type in each village Keywords: Mangrove ecosystem, ecology, socio-culture and ecotourism Share Link | Plain Format | Corresponding Author (rosmawati sabir)

20	Applied Social Sciences	ABS-81
The Influence of Temperature and Time Sintering on Crystal Structure and Magnetic Properties of ore manganese and Mn- Ferrites Rosliana Eso Universitas Halu Oleo Abstract This study aims to characterize magnetic properties and crystal structure of ore manganese and Mn-Ferites of ore manganese and irond sand from Buton Island, Indonesia. Ore manganese powder were sintering with temperature from 200 Celcius to 900 Celcius to find its magnetic properties by using susceptibility meter susceptibility Bartington MS2B. X-ray diffraction (XRD), X-ray Fluoresence (XRF) and a energy dispersive X-Ray Spectroscopy (EDX) were utilized in order to study the effect of variation temperature sinterring and its impact on crystal structure, chemical element and crystalline size of ore manganese and the ferrite powders formed. The result magnetic susceptibility in low frequencies (&#967-LF) before heating were 26.8x10-8 m3/kg, and after heating from 200 to 700 Celcius were from 23.1 x10-8 m3/kg to 30.4 x10-8 m3/kg where confirms the paramagnetic properties, whereas in temperature 800-900 Celcius confirms anti ferromagnetic properties. The mineral of ore manganese was dominated by groutellite (MnO2) whice is an orthorhombic crystal structure, with lattice parameters a= 9.52 b= 2.86 c= 4.70. Meanwhile, for the 4000C sample, the dominant mineral is bixbyite (Mn2O3) with a cubic crystal structure, lattice parameter of a= 9.41 and density value of 5.034 gr/cm3. The XRD analysis showed that pure single phases of Mn ferrites were obtained by increasing the sintering temperature to 1050 Celcius Keywords: Ore Manganese, Magnetic Susceptibility, and Mn-Ferrite Share Link | Plain Format | Corresponding Author (ROSLIANA ESO)

21	Behavioral and Cultural Studies	ABS-11
Sustainable Fishermen Poverty: Analysis of External and Internal Factors of Fishermens Poverty in Gorontalo Lukman Kasim (PhD of Anthropology, Hasanuddin University) Tasrifin Tahara (Department of Anthropology, Hasanuddin University) Munsi Lampe (Department of Anthropology, Hasanuddin University) Ansar Arifin (Department of Anthropology, Hasanuddin University) UNIVERSITY OF HASANUDDIN MAKASSAR Abstract This article is a holistic and integrated study of the phenomena of fishermen^s poverty in Gorontalo regarding the dimensions of economic, social and cultural life so that poverty occurs sustainably even though it has been intervened by various government programs, both central and local governments. This article is the result of qualitative research using observational data collection techniques, in-depth interviews and documentation studies which were analyzed using a qualitative descriptive approach. The phenomena of poverty is categorized based on the dimensions of poverty experienced by Gorontalo fishermen, as well as internal and external socio-cultural factors that influence the occurrence of sustainable poverty. The phenomenon of sustainable poverty for fishing communities as part of the social structure of the fishing community in Gorontalo is a consequence of the problems faced by fishermen in their business, including: difficulties in obtaining capital and business development, uncertain conditions of fishery resources, practices of using marine fishery resources in a sustainable manner. free/open use, and the inability of fishermen to control the situation and condition of the marketing of their catch. The condition requires joint handling and contributions from various scientific studies, especially anthropology Keywords: Fishermen, Poverty, and External/Internal Factors Share Link | Plain Format | Corresponding Author (LUKMAN KASIM)

22	Behavioral and Cultural Studies	ABS-20
Alternative Film Screening Venues and Post-Pandemic Sustainability of Indonesian Film Industry Azalia Primadita Muchransyah, Ph.D. Film Program, School of Design, Bina Nusantara University Jl. Jalur Sutera Barat Kav. 21, Alam Sutera, Tangerang 15143, Indonesia *aprimadita[at]binus.edu Abstract Since the COVID-19 pandemic hit Indonesia in early 2000, the Indonesian film industry has experienced stagnation in production and exhibition aspects. Data released by filmindonesia.or.id shows a significant decline in 2020 in the number of films produced, the number of Indonesian film viewers, and the number of mainstream cinemas and screens throughout Indonesia. This decline has a significant impact on the socio-economics of film workers in Indonesia. With the cessation of film industry activities in Indonesia, the high turnover rate of film workers also threatens the sustainability of the film industry after the pandemic. At the end of 2021, the government disbursed production assistance funds to revive Indonesian film production activities, which were stagnating. However, audiences are still reluctant to come and watch films in mainstream theatres. Therefore, alternative screening venues have the potential to drive the wheels of the Indonesian film industry forward. In relatively smaller spaces, it is easier for film screening organizers to control and limit the number of their audience while creating a clean and safe space for them. Online platforms also emerged to create more alternative spaces in contemporary film ecology in Indonesia. This paper will discuss the trajectory of these spaces moving forward to support the sustainability of the post-pandemic Indonesian film industry. Keywords: Alternative Screening Venues- Film- Indonesia- Post-Pandemic- Sustainability Share Link | Plain Format | Corresponding Author (Azalia Primadita Muchransyah)

23	Behavioral and Cultural Studies	ABS-21
Bentor in Gorontalo City: Space Contestation to Become a Favorite Mode of Transportation Ade Permana (PhD of Anthropology, Universitas Hasanuddin) Tasrifin Tahara (Department of Anthropology, Univeritas Hasanuddin) Muh Basir Said (Department of Anthropology, Univeritas Hasanuddin) Ansar Arifin (Department of Anthropology, Univeritas Hasanuddin) UNIVERSITY OF HASANUDDIN MAKASSAR. Abstract This article will describe the socio-cultural factors of the people of Gorontalo choosing bentor (Becak Motor) as a means of public transportation. Even though with various considerations such as safety reasons, actually bentor is not a proper means of transportation compared to other means of transportation (bendi, city buses, taxi, mikrolet, and online transportation). But the fact is that bentor is a favorite means of transportation for the people of Gorontalo, especially in Gorontalo City. This article is the result of anthropological research using an ethnographic approach with observational data collection techniques, interviews with informants and documentation studies. Data were analyzed by qualitative descriptive. As a favorite mode of transportation, bentor develops capital in building power relations that are supported by the cultural values of the Gorontalo people in every day lives. Keywords: Bentor, Power Relation, and Favorite Mode of Transportation Share Link | Plain Format | Corresponding Author (ADE PERMANA)

24	Behavioral and Cultural Studies	ABS-22
WOMEN INITIATE DIVORCE, WHAT^S MAKE THEM HAVE THE COURAGE? Haiyun Nisa (a), Koentjoro (b*) a. Program Doktor Ilmu Psikologi Universitas Gadjah Mada email - haiyun.nisa[at]mail.ugm.ac.id b. *Fakultas Psikologi Universitas Gadjah Mada email : koentjoro[at]ugm.ac.id Abstract Women file for divorce is a divorce mechanism that is submitted to the Religious Court by the wife. Being in a patriarchal culture and social environment that tends to emphasize the position of women under men is an important study that underlies the courage of wives/women in filing for divorce. This study aims to find out and understand the background of women having the courage to file a lawsuit with the source of information data submitted by the wife during the court trial which is contained in the final court file. This study uses a descriptive qualitative method with the data source is secondary data in the form of court files totaling 10 decisions in 2021 with the following criteria: (1). Divorce lawsuit filed by the wife- (2). the age of marriage is more than 10 years at the time of filing the lawsuit- (3). Housewife and (4). have children. The results show that for women who file for divorce, especially after 10 years of marriage, it is not an easy thing, several processes have been passed such as peace efforts from extended families and village officials. Other reasons and considerations were presented by women in the court trial who showed their courage in filing for divorce even though there were several other influencing factors such as economic dependence, social stigma, and other things. The women who sued also had the courage to be motivated by the husband^s lack of responsibility in the household and fatigue from experiencing constant fights and various negative husband behaviors. The husband^s absence from the court trial shows the husband^s lack of responsibility to restore marital conditions. For married couples, skills in problem-solving and conflict resolution are needed to catch up with a win-win solution. Keywords: women initiate divorce, court file, the courage Share Link | Plain Format | Corresponding Author (Haiyun Nisa)

25	Behavioral and Cultural Studies	ABS-27
Augmented Reality Development ideas for Green Open Spaces in Jakarta Javier Mahsa Wirautama1, Tunjung Riyadi2, Satrya Mahardhika3 Binus University Abstract The versatility of Augmented Reality technology in a wide range of applications opens new avenues for open-space exploration. In green open spaces, educational materials, digital games, digital art, and social media offer opportunities to create more appealing information items that provide users with new experiences. Smartphone users are more likely to use this technology if the developer provides a diverse set of applications and information. The authors provide several examples of how this technology has been used to promote the possibility of more beautiful public spaces, particularly green open spaces in Jakarta. The method of exploration draws on existing references and will be launched in Jakarta^s green open spaces. As a result, an example of leveraging the potential of new environment-based AR experiences to support more engaging educational and informational experiences is provided. Keywords: augmented reality, open space area, public area, environment Share Link | Plain Format | Corresponding Author (javier wirautama)

26	Behavioral and Cultural Studies	ABS-28
Gentrification & Adaptive Reuse: An Exploration of the Design Concept of Sustainable Urban Escape. Case Study: Pos Bloc and Pasar Baru Shopping Street, Jakarta Octaviana S.C.Rombe (1), Lena Henry (2), Ika Rachmayanti (1*), Ade A.S. Fajarwati (1), Silvia Meliana (1) 1. Scoool of Design, Interior Design, Bina Nusantara University, Jakarta, Indonesia 2.School of Architecture and Planning, The Univesity of Auckland, Aotearoa New Zealand * Correspondent Author: ikarachmayanti[at]gmail.com Abstract It is a research project that aims to explore the design concept of sustainable urban escape by considering gentrification as a turning point for adaptive reuse. The chaos of a fast-paced city serves as the background for this study, which addresses a research gap in the intersection of urban culture and interior architecture design. In the context of interior and architecture, this study looks at urban culture and the concept of inner space in urban chaos. By exploring the idea of adaptive reuse, the study explored a social space with an interior and architectural context that is perceived and defined as a place to relax the body, mind, and soul in the middle of an urban environment. It used a case study of the Pos Bloc building and Pasar Baru shopping street in the Pasar Baru neighborhood of Central Jakarta^s Sawah Besar subdistrict. One of Jakarta^s chaotic subdistricts is Sawah Besar. This study combined a collection of images with a collection of narrative opinions to create a storytelling experience. The interweaving of historical images with the most up-to-date documentation can plan the area^s sustainable development. Keywords: sustainable development, sustainable urban escape, social space, urban gentrification, Pos Bloc Pasar Baru Jakarta Share Link | Plain Format | Corresponding Author (Octaviana S.C. Rombe)

27	Behavioral and Cultural Studies	ABS-30
ALIGNED IN DIVERSITY: CULTURAL PATTERNS TO CREATE HARMONIZATION OF RELATIONS BETWEEN TRIBES IN SOUTHEAST SULAWESI Indra Rahayu Setiawati Badan Penelitian dan Pengembangan Provinsi Sulawesi Tenggara Abstract ABSTRACT People of Southeast Sulawesi are multicultural communities, four large tribes inhabit this area including Tolaki, Muna, Buton, and Moronene. The development of time caused the presence of various tribes from other regions choosing to live and settle to make Southeast Sulawesi a place of cultural plurality. As social beings who need each other, it takes awareness and respect in fulfilling nature as a human being. But in real conditions, there is often disharmony between tribes that often cause conflicts that threaten security in the community. This paper aims to study and describe the form of cultural patterns in creating harmonization of relations between tribes in Southeast Sulawesi. This paper uses qualitative methods, data collection is done by interviews, observations and literature review on related objects. The results showed that in general people with a diversity of tribes and cultures in Southeast Sulawesi can coexist and harmonize social relationships amid their lives. But on the other side, people are also often faced with social situations that are not conducive, problems that arise are sometimes only triggered by personal problems but are used by a handful of irresponsible people by bringing inter-tribal issues that trigger spontaneity reactions in the name of solidarity, in other cases economic and welfare gaps are also the cause of disarms relationships. Seeing this phenomenon takes a holistic approach to understanding the issue of plurality, multiculturalism, and harmonization of relations between tribes. This approach is in the form of analysis that can give birth to steps and recommendations that must be done to build harmony and harmony in the diversity of the southeast Sulawesi community. So it is hoped that this paper can contribute to the growth of tolerance, mutual respect, mutual autonomy, and coexistence in building areas both economically, religiously, socially, culturally, and politically. Keywords: Diversity, Cultural Pattern, Harmonization, Inter-Tribal Relations, Southeast Sulawesi. Share Link | Plain Format | Corresponding Author (Indra Rahayu Setiawati)

28	Behavioral and Cultural Studies	ABS-31
MAPAG TOYA: A SYMBOLIC INTERACTION ANALYSIS OF AGRICULTURAL RITUAL IN SUBAK Maria Wahyuni (a*), Imam Santosa (a), Irfansyah (a), I Nyoman Larry Julianto (b) a) Faculty of Visual Arts and Design, Institut Teknologi Bandung, Jl. Ganesa No.10, Lb. Siliwangi, Kecamatan Coblong, Kota Bandung Jawa Barat 40132, Indonesia *37020009[at]mahasiswa.itb.ac.id - taferil234[at]gmail.com b) Faculty of Arts and Design, Institut Seni Indonesia Denpasar, Jl. Nusa Indah, Sumerta, Kecamatan Denpasar Timur, Kota Denpasar, Bali 80235 Abstract Mapag Toya is a gathering of water from its source. Mapag Toya is an early ritual performed in Subak before the rice planting season begins as an expression of gratitude to the manifestation of God through Lord Vishnu and Goddess Ganga for providing an abundance of water for crop fertility. In the Mapag Toya ritual, the implementation of Tri Hita Karana (Parhyangan aspect), which is the relationship between humans and God, is realised through the symbolic interaction of humans with nature, social, cultural, and economic. Interaction between humans and the ecological environment as a process that affects each other. Humans^ understanding of the world and themselves is influenced by their society. Human actions have meaning for themselves, which is dynamically interpreted from time to time in response to changing circumstances as a form of adaptation. In this narrative qualitative study, the perspective of symbolic interaction will be used. The symbolic interaction process examines the Mapag Toya ritual as it relates to the role of meaning in human life, particularly the use of symbols in interacting with nature, social, cultural, and economic factors. As a repetition of cultural activities, the Mapag Toya ritual strengthens the meaning of symbols as social and communication processes that form self-concept. Self-concept as a reflective awareness of the Balinese agricultural community that relies on the harmony of human, nature, and God relations (Tri Hita Karana) while upholding the Mapag Toya ritual tradition in Subak. Keywords: agricultural ritual, Mapag Toya, subak, symbolic interaction Share Link | Plain Format | Corresponding Author (Maria Wahyuni)

29	Behavioral and Cultural Studies	ABS-35
Visual characters Stiker Kota classic text sticker category as inspiration in Indonesian proverb poster Rafael Jonathan, Tengku Ghassany, Frans Santoso Bina Nusantara University - School of Design, Kav 21, Alam Sutera Jalan Jalur Sutera Barat Panunggangan Timur, RT.001/RW.004, Panunggangan, Kec. Pinang, Kota Tangerang, Banten 15143 Abstract Glancing at one of the visual cultures found in Jakarta, namely the city sticker, where this city sticker is commonplace in various public places, not only in Jakarta but also in big cities on the island of Java. We can see the presence of City Stickers on public transportation, motorized vehicles, various public facilities, and various other places. City stickers have been circulating in the community for a long time and have circulated a lot without enough attention. City stickers have an important role in the middle of the small community as a means of releasing simple thoughts that they think about every day. This research was conducted with the aim of rekindling a sense of pride in Indonesian culture through the design of Indonesian proverb posters inspired by local visual cultural artifacts. Meanwhile posters of well-designed Indonesian proverbs are still hard to find. With the increasing number of Indonesian proverb poster designs with an attractive and contemporary appearance, it is hoped that it can evoke a sense of pride in Indonesia. With the poster design as a product of popular visual culture combined with visual references from city stickers, it will further help evoke a sense of Indonesia and enrich Indonesian popular visual culture. The stages of the creation process in this research use ^The Design Method^ where this method emphasizes the process of observation, problem identification, visual concept development, and design implementation. The words in the proverb are visualized with a cheerful and attractive composition. Keywords: Stiker Kota, Indonesian proverb, poster design. Share Link | Plain Format | Corresponding Author (Rafael Jonathan)

30	Behavioral and Cultural Studies	ABS-71
The Contribution of Fisher Women for Household Economy during COVID-19 Pandemic in Southeast (SE) Sulawesi of Indonesia La Ode M. Aslan, Sartiah Yusran, GNA Wibawa, Sarini Yusuf, Rosmawaty, Irdam Riani 1Department of Aquaculture, Faculty of Fisheries and Marine Science, Halu Oleo University, Kendari, 93232 Indonesia 2Department of Public Health, Faculty of Public Health, Halu Oleo University, Kendari 93232, Indonesia 3Department of Statistics, Math and Science Faculty, University of Halu Oleo, Kendari Southeast Sulawesi 93232, Indonesia 4Department of Fisheries Agribusiness, Faculty of Fisheries and Marine Science, Halu Oleo University, Kendari 93232, Indonesia Abstract The COVID-19 pandemic has had many impacts on the economic conditions of fishermen^s families in Indonesia. On the other hand, studies on the contribution of fisher women in supporting their family are still very few. The purpose of this study is, therefore, to analyze the contribution of fisher women in their household economy during the Covid-19 pandemic in Wakatobi district and North Buton district, SE Sulawesi was done. The method used in this research was quantitative analysis and qualitative analysis. The economic condition of the families of includes age, education and family dependents. The women in this two district are mostly dominated by low level education (graduated from the elementary school). They have the productive age, and still active to carry out income-generating activities. The contribution of fisher women in their household family economy is very significant because during the COVID-19 pandemic, many of their husbands lost their jobs or were unemployed. They are ^real heroes^ for their family by selling the fish and other domestic and social roles, namely cooking, cleaning their houses and caring and/or their children and husbands. Keywords: Fisher women, SE Sulawesi, Covid-19, household Share Link | Plain Format | Corresponding Author (LM Aslan)

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