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1	Accounting	ABS-24
Ownership and Tax Planning (Study on Manufcturing Companies on Indonesia Stock Exchange in 2017 - 2019) Juliati (a*), Rahmawati (b), Sri Hartoko (c), Eko Arief Sudaryono (d) a) Sebelas Maret University, Jalan Ir Sutami No. 36A Kentingan Jebres Surakarta, Indonesia *juliati[at]staff.uns.ac.id) b) Sebelas Maret University, Jalan Ir Sutami No. 36A Kentingan Jebres Surakarta, Indonesia c) Sebelas Maret University, Jalan Ir Sutami No. 36A Kentingan Jebres Surakarta, Indonesia d) Sebelas Maret University, Jalan Ir Sutami No. 36A Kentingan Jebres Surakarta, Indonesia Abstract This research aims to examine the effect of ownership on company^s tax planning. In share ownership,there are shares owned by families, institutions, foreigners, the state and society. Under the stakeholder theory, hypothesis of this research are families ownership have a positif effect to tax planning- institusions ownership have a negatif effect to tax planning- foreigners ownership have a positif effect to tax planning- the state ownership have a negatif effect to tax planning and society ownership have a positif effect to tax planning. The method of this research is multiple linear regression. Variabel tax planning is measured by ETR and CETR, the variable independent is measured by the number of shareholding and variable control are return on asset, leverage, size and operating cash flow. The result of this research that ownership have an effect to tax planning because the ownership can determine tax planning that one of the policy^s management company and tax planning is the policy that can affect their investment profit. Keywords: ownership, tax planning Share Link | Plain Format | Corresponding Author (Juliati Juliati)

2	Accounting	ABS-27
ANALYSIS OF THE IMPACT OF IMPLEMENTATION OF PSAK 72 ON COMPANY VALUE WITH PROFITABILITY MEDIATORS Cici Wijayanti University of Jember Abstract Competition between companies in the era of globalization is increasing so that companies are competing to increase the value of the company and provide the welfare of shareholders. The purpose of the company for the short term is to maximize profit, which the company can measure with the profitability ratio. In September 2002, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) signed the Norwalk Agreement, which stated that they would eliminate the differences between US GAAP and IFRS and establish a set of high quality accounting standards. After one month, the FASB and IASB issued a Memorandum of Understanding (MOU) including a joint project on revenue recognition. In May 2014 the FASB and IASB finally issued Revenue From Contracts with Customers (IFRS 15) by changing several standards regarding revenue recognition under US GAAP and IFRS (Khamis 2016). PSAK 72 amends several PSAK and ISAK including PSAK 23 regarding Revenue- PSAK 34 concerning Construction Contracts- ISAK 10 concerning Customer Loyalty Program- ISAK 21 concerning Real Estate Construction Agreements- ISAK 27 concerning Transfer of Customer Assets- and PSAK 44 concerning Accounting for Real Estate Development Activities ((IAI) 2017). Khamis (2016) states that in general accountants and auditors in Egypt are still not ready to adopt and have insufficient knowledge of IFRS 15 and are even afraid that the new revenue recognition requirements will increase wisdom and professional judgment in revenue recognition and its impact on different sectors. This type of research is quantitative research. The population taken is the electricity company on the BEI. Furthermore, the research sample was taken from the population using the purposive sampling method. Keywords: IFRS 15, PSAK 72, profitability Share Link | Plain Format | Corresponding Author (Cici Wijayanti)

3	Accounting	ABS-36
The Classification of Liabilities or Equity on Convertible Bond Issuance Transactions at PT ABC Mochammad Kiky Noviar, Aria Farah Mita Prof.Dr. Mohammad Sadli Building, Sumitro Djojohadikusumo Campus Jl. Salemba Raya No.4, UI Salemba Campus, Special Capital Region of Jakarta 10430 mkikyn[at]gmail.com aria.farahmita[at]ui.ac.id Abstract This research aims to analyze the implementation of PSAK 50 (2014) in determining the classification of liabilities or equity on convertible bond issuance transactions at PT ABC. PT ABC is a start-up company with a status as a foreign investment company effective since August 2020, which then issued convertible bonds in December 2020. The convertible bond was issued as a payment instrument for the acquisition of 100% ownership in KLM, an overseas entity. The convertible bonds were entirely absorbed by only one party, XYZ, the owner of 100% of KLM^s shares, prior to the acquisition transaction. This case study research uses qualitative descriptive analysis based on data analysis techniques, namely data reduction, data presentation, and conclusion drawing using text-based content analysis. The study demonstrates that it is important to consider some qualitative factors to ensure the tone and substance of the transaction are reflected adequately under PSAK 50 (2014) and that the classification of an instrument as a liability or equity is heavily dependent on the specific facts and circumstances of the transaction. In this case, the results showed that the convertible bond instrument at PT ABC was classified as equity. This conclusion obtains by considering the understanding of the substance above in the form that convertible bonds have no contractual obligations and are mandatory for conversion. Keywords: PSAK 50 (2014)-Classification- Liabilities- Equity- Mandatory Convertible Bonds Share Link | Plain Format | Corresponding Author (Mochammad Kiky Noviar)

4	Accounting	ABS-42
Auditor s response in facing challenges in implementing audit during the Covid-19 pandemic Ananti Putri Rahayu, Aria Farah Mita Faculty of Economic and Business Universitas Indonesia Gedung Prof. Dr. Mohammad Sadli Kampus Sumitro Djojohadikusumo Jln. Salemba Raya No. 4 Kampus UI Salemba, Jakarta, 10430, Indonesia anantipuput[at]gmail.com aria.farahmita[at]ui.ac.id Abstract During the Covid-19 pandemic, auditors need to make adjustments to face the challenges that arise due to the Covid-19 pandemic during the audit process to maintain audit quality. This research is a qualitative research with a single case study conducted at KAP X. This study aims to find out and analyze the auditors response in dealing with the Covid-19 pandemic and to evaluate the auditors response to the Covid-19 pandemic situation in maintaining audit quality. This study uses semi-structured interviews as primary data, and literature and government policy studies as secondary data. Interviews were conducted with 8 informants spread from the audit partner level to audit junior level. The results of this study indicate that KAP X auditors have responded in accordance with the guidelines published by IAPI in the Technical News Flash bulletin (2020) and have implemented relevant audit standards that must be considered according to IAPI in the Technical News Flash bulletin (2020). Technology has a big role to play in overcoming the challenges that arise due to the Covid-19 pandemic. Thus, in this study, KAP X is suggested to start conducting studies and considerations to have advanced technology such as audit tools that support remote audit, cloud data storage to maintain the security of audit data received by online and paid online communication platform that have no limits of usage time to support audit process. Technology is a long-term investment that has no time limit, so this research suggestion can still be applied to the further period. Keywords: Audit- Covid-19- Standards audit- Remote Audit- Auditor Responses- Technical News Flash Share Link | Plain Format | Corresponding Author (Ananti Putri Rahayu)

5	Accounting	ABS-43
Analysis Of Sustainability Report Disclosure And Firm^s Market Value Following The Implementation Of POJK No. 51/POJK.03/2017 Jeska Almira Indyanti, Edward Tanujaya Master of Accounting, Universitas Indonesia Gedung Prof. Dr. M. Sadli, Jl. Salemba Raya No. 4, Kampus UI Salemba, Jakarta 10430 Abstract This study aims to analyze the disclosure of firms^ Sustainability Report following the implementation of regulation number 51/POJK.03/2017 by the Financial Services Authority and the market value after the Sustainability Report was published. Since the implementation of the regulation in 2017, financial services institutions, issuer, and public firms are required to publish their Sustainability Report to the Financial Services Authority and notify the public through electronic medium (the firm^s website) or print media if they do not have a website. This study is conducted on three Indonesia Stock Exchange registered firms: PT AKR Corporation Tbk, PT Indo Tambangraya Megah Tbk, and PT Petrosea Tbk, which are classified into the energy sector based on the Indonesia Stock Exchange Industrial Classification or IDX-IC. This study used content analysis from a secondary data that is 2018 - 2021 period Sustainability Report with a comparison to GRI 2020 standard and movement on firms^ closing prices one month after the publication of Sustainability Report. The result of this study shows that regulation number 51/POJK.03/2017 by the Financial Services Authority affects firms^ Sustainability Report in the form of an increase in the amount of information disclosed. However, after the publication of Sustainability Report the results do not show any increase in corporate values through the closing prices. This study investigated the Sustainability Report that was required to report and published. This requirement is based on regulation No. 51 (POJK 51) by the Indonesian Financial Services Authority, which requires firms to make Sustainability Report that has to be reported to the Indonesian Financial Services Authority and published to the public every year. In this effort of reporting, it is hoped that there will be an increase in a firm^s value. Keywords: Sustainability Report, market value, content analysis, 51/POJK.03/2017 Share Link | Plain Format | Corresponding Author (Jeska Almira Indyanti)

6	Accounting	ABS-46
Implementing Hedge Accounting with IFAS 71 (Case Study at PT ABC) Pebriansyah, Aria Farah Mita Faculty of Economic and Business Universitas Indonesia Gedung Prof. Dr. Mohammad Sadli Kampus Sumitro Djojohadikusumo Jln. Salemba Raya No. 4 Kampus UI Salemba, Jakarta, 10430, Indonesia pebriansyah.arpah[at]gmail.com aria.farahmita[at]ui.ac.id Abstract The most common risk faced by companies is financial risk. Financial risk can come from fluctuations in interest rates, currency exchange rates, stock prices, or commodity prices in the future. The best option in dealing with these risks is to carry out hedging transactions while applying hedge accounting. In addition to the benefits of risk mitigation, financial statements will be presented more stable. However, the application of hedge accounting must be paid quite expensively by the company because its implementation tends to be difficult. This research was conducted to study and answer the question of how the application of hedge accounting on hedging transactions at Bank ABC based on PSAK 71. This study used a qualitative method with case studies at Bank ABC. Qualitative data is processed through descriptive methods. The results of the study provide an overview of what ABC needs to prepare, such as updating accounting policies, making guidelines or procedures for implementing hedge accounting, making forms, and determining the methodology for measuring hedging effectiveness. Keywords: Hedging- Hedge Accounting- Derivative- Risk Management- Profit and Loss Fluctuation Share Link | Plain Format | Corresponding Author (pebriansyah pebriansyah)

7	Accounting	ABS-58
Perspectives of Financial Reporters and Institutional Investors Regarding Non-Financial Reporting and Sustainability Frame-works (Case Study in Indonesia) Dimaz Prayogi, Elvia Rosantina Shauki Universitas Indonesia Abstract IFRS has announced the establishment of the International Sustainability Standards Board (ISSB), which will develop a comprehensive global basis of high-quality sustainability disclosure standards to meet the information needs of investors. A problem arises regarding how harmonization can be done if financial statement preparers and institutional investors have different perspectives on sustainability reporting. Regarding this issue, the researcher wants to explore the different perspectives of financial statement preparers and institutional investors on non-financial reporting and sustainability frameworks in Indonesia. Online surveys and online interviews have been distributed to assess why the perspectives of financial statement preparers and institutional investors differ. A total of 78 questionnaire respondents and 5 interview respondents became respondents in this study. The results found that the constraints faced by financial statement preparers were limited time, limited costs, and limited human resources in the preparation of non-financial reports. Institutional investors say that there are still many companies they fund that do not have good financial reports. The results also indicate that there is a decoupling practice. Keywords: Harmonization, Environmental, Social and Governance Reporting (ESG Re-porting), Sustainability Reporting, Fragmented Non-Financial Reporting Share Link | Plain Format | Corresponding Author (Dimaz Prayogi)

8	Accounting	ABS-63
THE EFFECT OF FISCAL DECENTRALIZATION AND REGIONAL INCOME INEQUALITY ON REGIONAL FINANCIAL PERFORMANCE OF DISTRICT/CITY GOVERNMENTS OF WEST SUMATRA PROVINCE Amor Marundha (a), Arna Suryani (b), Eva Herianti (c) (a) Faculty of Economic and Business Bhayangkara Jakarta Raya University Amor.Marundha[at]dsn.ubharajaya.ac.id (b) Faculty of Economic and Business Batanghari Jambi University Arna.halim[at]yahoo.co.id (c) Faculty of Economic and Business Muhammadiyah Jakarta University Eva.herianti[at]umj.ac.id Abstract The optimal condition of regional financial performance is realized when the delegation of authority in the field of revenue and financing of regional expenditures has independence and minimal inequality in regional income. This study aims to examine the effect of fiscal decentralization and income inequality on regional financial performance. The sample of this study used secondary data obtained from the Ministry of Finance, the Central Statistics Agency for the Province of West Sumatra with a panel data approach consisting of 19 districts/cities in the province of West Sumatra with a time span of 2018-2020. The analysis approach uses ordinary least square (OLS) regression with data analysis techniques carried out using the SmartPLS version 3.2 model. The results of the analysis concluded that- (1) Fiscal Decentralization has a positive and significant impact on regional financial performance- (2) Regional income inequality has a positive and significant effect on regional financial performance. Regional Financial Performance is influenced by fiscal decentralization and regional income inequality by 35.2% while the remaining 64.8% is explained by other factors outside the study. The support of hypotheses one and two in this study proves that fiscal decentralization, regional inequality and regional financial performance can make important contributions to the development of development theory. Fiscal decentralization, regional inequality and financial performance have an impact on changes in economic, political and social orientation as well as people^s views on changes in life attitudes and customs in economic development. The implications of this research are related to the theory of development of the Rostow model based on the perspective of changes in community economic growth, especially districts and cities which are challenged to grow significantly in changes in economic, political, social orientation and changes in life attitudes. Keywords: Decentralization, regional income inequality and regional financial performance Share Link | Plain Format | Corresponding Author (Amor Marundha)

9	Accounting	ABS-90
Does Management Control System affect MSME Performance? The Role of Business Strategy and Accounting Information System Sri Mulyani (a*), Doddy Setiawan (b) a) Faculty of Economics and Business, Sebelas Maret University, Surakarta - Muria Kudus University Indonesia, Indonesia *s.mulyani[at]umk.ac.id b) Faculty of Economics and Business, Sebelas Maret University, Surakarta, Indonesia Abstract Micro Small and Medium Enterprises (MSMEs) are the backbones of the nation^s economy, so it needs to get attention so that their business performance increases. This research explores management control systems, MSME performance, business strategies, and accounting information systems. This research method uses a survey with a sample of 173 respondents of Indonesian Central Java MSMEs. They are members of the International Council for Small Business (ICSB) with MSEM (Moderated Structural Equation Model) analysis of the LISLER (Linear Structural Relationship) program. The results showed that the management control system had a significant positive effect on the performance of MSMEs. Furthermore, accounting information systems strengthen the influence between management control systems and MSME performance. At the same time, the business strategy weakens the impact between the management control system and the performance of MSMEs. This research contribution provides input to policymakers to introduce the importance of management control systems for MSMEs. Keywords: Management Control System- MSME Performance- Business Strategy- Accounting Information System Share Link | Plain Format | Corresponding Author (Sri Mulyani)

10	Accounting	ABS-96
The Effect of Changes in Work Mobility on Company Performance: Does The History of Managerial Ability Have An Impact? Dita Adelia Ndaomanu (a*), Ari Budi Kristanto (b) a) Faculty of Economics and Business, Satya Wacana Christian University Jl. Diponegoro No.52-60, Salatiga 50711, Indonesia b) Faculty of Economics and Business, Satya Wacana Christian University Jl. Diponegoro No.52-60, Salatiga 50711, Indonesia Abstract This research aims to see whether changes in work mobility due to the impact of COVID-19 cause a decrease in company performance and to examine the moderating effect of historical managerial ability. The secondary data used in this study are in the form of financial statements for 2020 and data on managerial ability. 193 manufacturing companies listed on the IDX were used as the population in this study with 90 companies as samples based on purposive sampling. This research is a quantitative study using the Moderate Regression Analysis (MRA) test. The results of this study indicate that there is no significant effect of changes in work mobility on changes in ROA and the fact that historical managerial ability are not able to moderate the effect of changes in work mobility on company performance. This research is expected to be useful for investors to see the company^s ability to maintain the company^s performance during changes in work mobility and can add to the literature on the role of managerial ability in dealing with the COVID-19 pandemic that occurred. Keywords: Work Mobility- Company Performance- History of Managerial Ability Share Link | Plain Format | Corresponding Author (Dita Adelia Ndaomanu)

11	Accounting	ABS-99
Challenges of Cryptocurrency to Accounting and Accountants^ Readiness Fariza Nurahma (a*), Arthik Davianti (b) a) ICMAP Faculty of Economics and Business, Satya Wacana Christian University Jl. Diponegoro No. 52-60, Salatiga 505711, Indonesia *232019505[at]student.uksw.edu b) Faculty of Economics and Business, Satya Wacana Christian University Jl. Diponegoro No. 52-60, Salatiga 505711, Indonesia Abstract Cryptocurrency is a phenomenon that has emerged more and more over the last few years, and individuals and companies widely use it. These transaction tools that appear with the development of the technological revolution have attracted many people to use them. However, using cryptocurrencies brings out new challenges for accountants and accounting itself. This study aims to provide literature-based empirical evidence regarding the readiness of accounting and accountants to face the challenges in cryptocurrency. Furthermore, this research will answer the research question about what are the accounting and accountants^ issues and challenges related to cryptocurrencies. The method used as an analytical tool is a meta-synthesis of several findings in research regarding cryptocurrency in accounting and accountants. The result of the analysis concludes that the accountants know the challenges they are facing with cryptocurrencies. However, there are still many different perspectives on facing these challenges. The different perspectives emerged because there is no accounting standard issued for cryptocurrencies. The biggest challenges are related to asset classification, valuation, and impairment. Keywords: Cryptocurrency- Readiness- Accountants^ perspective- Accounting standard Share Link | Plain Format | Corresponding Author (Fariza Nurahma)

12	Accounting	ABS-101
The Impact of Effectiveness of Board Commissioner, Audit Committee, Managerial Ownership, and Institutional Ownership on the Corporate Social Responsibility Alya Sabilita Asahra (a*), David Adechandra Pesudo (b) a) ICMAP Faculty of Economics and Business, Satya Wacana Christian University Jl. Diponegoro No. 52-60, Salatiga 505711, Indonesia *232019508[at]student.uksw.edu b) Faculty of Economics and Business, Satya Wacana Christian University Jl. Diponegoro No. 52-60, Salatiga 505711, Indonesia Abstract This study aims to empirically examine the effect of the effectiveness of the board of commissioner, audit committee, managerial ownership, and institutional ownership on corporate social responsibility. This analysis uses independent variables, namely the board of commissioners, audit committee, managerial ownership, and institutional ownership. The dependent variable is corporate social responsibility. This study uses annual reports from food and beverage companies listed on the IDX that carry out corporate social responsibility between 2019 and 2021. Sampling uses purposive sampling using criteria samples. Based on the criteria determined to select the sample, the number of samples was 22 companies. The statistical method uses multiple linear regression analysis. The result of developing the hypothesis that the board of commissioners has a significant effect on corporate social responsibility. Meanwhile, the audit committee, managerial ownership, and institutional ownership have no significant effect on corporate social responsibility. Keywords: Board of Commissioner - Audit Committee - Managerial Ownership - Institutional Ownership - Corporate Social Responsibility Share Link | Plain Format | Corresponding Author (Alya Sabilita Asahra)

13	Accounting	ABS-103
Internal Audit and The Shifting of Hierarchy to Holacracy Business Structure A Study on PT X Afganjaya Pindongo (a*), David Adechandra Pesudo (b) Universitas Kristen Satya Wacana Abstract This research is a qualitative research, data collection is done using test and interview methods. This study aims to analyze how the structure of a company called holacracy in the view of internal auditors in a company in Indonesia. Many businesses have relied on a corporate structure known as the hierarchy over the years. The most common sort of structure is the hierarchical structure. This organizational chart is shaped like a pyramid, with the chief executive officer at the top (CEO). The move from hierarchy to holacracy, on the other hand, is not without its difficulties. Business observers have noted a variety of problems, including its applicability on a wide scale. Some have argued the need for ideal pre-conditions for the experiment to take off, such as enterprises based in small locations with strong community ties, as a lesson from the past. Internal control can be affected due to the holacracy is a system for managing a company where there are no assigned roles and employees have the flexibility to take on various tasks and move between teams freely. Different interpretations of the shifting structure by the auditors could have an impact on how the business is run. In conclusion, the study will be helpful to businesses that is looking to switch to a holacracy framework. This study might be made as part of the agile management company^s internal audit task considerations. Keywords: Internal Audit, Internal Control, Holacracy Share Link | Plain Format | Corresponding Author (Afganjaya Pindongo)

14	Accounting	ABS-105
Adjustment Costs and Cost Stickiness Jerica Helen Wijaya, Ronny Prabowo Department of Accounting, Faculty of Economics and Business, Satya Wacana Christian University Abstract This research aims to determine the effect of asset intensity and employee intensity on cost stickiness in manufacturing companies in Indonesia. This research uses secondary data, namely financial statements of companies listed on the Indonesia Stock Exchange (IDX) with purposive sampling method for the sampling process. The analytical method used in testing the hypothesis is the method developed by Anderson, Banker and Janakiraman (ABJ) to see the behavior of cost of goods sold when sales decline. The results of this study indicate that the cost stickiness phenomenon does not occur at these costs, but finds an indication of the relationship between asset intensity and cost stickiness. This is different from employee intensity which has no effect on cost stickiness. Keywords: cost management, cost stickiness, adjustment costs Share Link | Plain Format | Corresponding Author (Ronny Prabowo)

15	Accounting	ABS-115
Professional Development discourse in the ASEAN Accountants Conference Presentation Fauzanna, Wulan 1) Faculty of Languages and Linguistics, Universiti Malaya, Kuala Lumpur, Malaysia 2)Faculty of Humanities, Andalas University, Padang, Indonesia Abstract Conference presentation (CP) is one of the Continuing Professional Development (CPD) Programme for accountants in the ASEAN region. This programme is carried out at professional conferences whereby the presenters discuss the Accountancy profession and professional development programme for accountants in the region. The ASEAN Federation of accountants (AFA) has a regular conference that aims to discuss and find out solutions for the accountancy issues in the ASEAN region attended by the members and stakeholders. The study investigated the professional development discourse that contains several professional development activities for the members of the accountant organisation in ASEAN. Data was collected from 13 presentations at the AFA conference in 2019. The presenters represent the organisation that conducts accountancy activity. The presentation was audio recorded, transcribed and then analysed to identify the professional development discourse that exists in the presentation applying the framework of Boyes (2004). The findings show that the professional development discourse appears in the presentation- training for business communication skills, building awareness of professional scepticism and fraud, the uses of technology and other training for skills that support the work of accountants. The study concluded that the professional development discourse that appears in the conference presentation can be implemented to improve the accountancy services in the ASEAN region to meet the needs of the public. Keywords: Professional development discourse, CPD programme, Conference Presentation, ASEAN Accountants. Share Link | Plain Format | Corresponding Author (Wulan Fauzanna)

16	Business	ABS-95
The Influence of Consumer Behaviour towards Online Shopping during COVID-19 Pandemic on Purchase Decision Football Merchandise in Persib Bandung Vrisly Putri (a*), Arfenia Nita (b) a) School of Business and Management, Bandung Institute of Technology Jalan Ganesha 10, Bandung 40132, Indonesia *vrisly_putri[at]sbm-itb.ac.id b) School of Business and Management, Bandung Institute of Technology Jalan Ganesha 10, Bandung 40132, Indonesia Abstract The pattern of consumer behavior during COVID-19 experiences changes in purchasing products. This can be seen from the way consumers buy products during COVID-19 pandemics through online platforms which have an impact on a business. This research focused on the case football club in Indonesia is Persib Bandung related with the impact of COVID-19 pandemic become the things behind consumer behavior affects on purchase decision Persib Bandung products through online platform. The aims of this study are identified factor are indicated to consumer behavior towards purchase decision and find out the influence of these factors have effect on purchase decision. This study uses a mixed method with qualitative through semi-structured interviews to 7 participants and questionnaires distributed to 201 respondents with the criteria of people who have bought Persib Bandung products during COVID-19 through online. Interview results are 4 additional factors of consumer behavior towards purchasing decisions including online shopping attributes, product attributes, price, promotion. The findings quantitative show that social factors, personal factors, online shopping attribute factors have a significant influence on purchasing decisions. This research will be aimed to assisting Persib Bandung in paying attention the context of consumer behavior factors towards purchasing decisions during COVID-19 pandemic. Keywords: Football Business- Merchandise Products- Consumer behavior- Purchase Decision- COVID-19 Pandemic- Online Shopping Share Link | Plain Format | Corresponding Author (Vrisly Putri)

17	Entrepreneurship	ABS-1
Gender Role Distribution in the Co-preneurship Practice: An overview from Social, Culture, and Religious Perspectives Hafiz Rahman[a], Rahmi Fahmy[b], Sri Oktavia[c], Mya Yuwanita Suhanda[d], Rifa Cantika Wulandari[e] [a], [b], [c], [e] Universitas Andalas, Indonesia [d] Universitas Baiturrahmah, Indonesia Abstract This study explores facts and facets regarding gender role distribution between males and females in the co-preneurship practice. Using a qualitative method with an exploratory approach, this study uses copreneurs who run businesses in various sectors in Jakarta, Indonesia as participants. They are divided into two forms of relationship: [a] a couple of husband and wife, and [b] a couple of courted/partners. There are seven couples of co-preneur who took part in this study, in which their responses and feedback are analyzed by using the thematic analysis. Parameters from the perspectives of social, culture, and religion are used as the basis. From the social perspective, role distribution between males and females is considered equal, either in domestic or business affairs. From the cultural perspective, the study finds a shifting cultural paradigm related to the continuum of masculinity and femininity, which currently encourages females to think on a more logical and rational basis. Meanwhile, from a religious perspective (majorly Islam), the study finds a more-bigger religious-based tolerance related to the position of females to be incorporated in daily activities, especially in business operations. The study, therefore, implies that co-preneurship business practice may stimulate professionalism between gender in terms of respect, openness, and recognition of equal personal capacity, ability, and potential. The study claims its values and originality regarding the exploration and exposition of co-preneurship practice which is argued to impact the formation of professionalism in business activities. This will enrich the discussion of the co-preneurship concept in entrepreneurship. Keywords: co-preneurship, role distribution, social-cultural-religious perspectives, professionalism Share Link | Plain Format | Corresponding Author (Hafiz Rahman)

18	Entrepreneurship	ABS-7
Effect of Human Capital, Social Capital, and Financial Capital on SME Survival in Digital Era Study in DKI Jakarta Meliza (a*), Ruslan Prijadi (b) University of Indonesia Abstract SMEs are the most important pillar in the Indonesian economy. Based on data, the number of SMEs in 2018 reached 64.2 million with a contribution to GDP of 61.07% or worth 8,573.89 trillion rupiah. In 2019 the COVID-19 pandemic occurred, restrictions on community activities as an effort to deal with the COVID-19 pandemic had caused significant economic losses nationally (Hadiwardoyo, 2020). Small businesses are among the hardest hit by the COVID-19 crisis, many are closing their businesses temporarily, and furthermore facing cash flow constraints (Baker & Judge, 2020). Based on BPS data, the contribution to GDP in 2020 decreased by 23% on an annual basis from 60.3% to 37.3%. The Covid-19 pandemic has had a major impact on the business continuity of Micro, Small business. If we do not know the factors that affect business survival, SME business actors will not know for sure such as the importance of the role of SME owners, access to finance, having strong and good social capital with customers, suppliers, and closest colleagues such as family or friends, the importance of knowing market information that is useful for SME owners in setting strategies to survive and still profit from the business. This study analyze the impact financial, social, and human capital influences the survival of SME in DKI Jakarta during Covid-19 by examining access to finance, trust in networks, networks ties, experience and education as predictors. Online structure questionnaire has been used to collect the data from 150 micro and small enterprise Owners in DKI Jakarta and the data was analyzed through correlation analysis and regression using IBM SPSS 26 software. The results revealed that access to finance, trust in networks, networks ties, experience and education affect SMEs survival. This study is considered useful for SMEs in DKI Jakarta to develop their own businesses by focusing on the main factors that affect the lives of SMEs. Keywords: SME Survival- Financial Social, Human Capital, social Capital, Entrepreneurship Share Link | Plain Format | Corresponding Author (Meliza Kawiharja)

19	Entrepreneurship	ABS-14
Differences in Organizational Behavior amongst Startups and Established Company: A Literature Review Tri Astuti(a,b*), Avin Fadilla Helmi (a), Bagus Riyono (a), Rahmat Hidayat (a) a) Faculty of Psychology, Universitas Gadjah Mada Jl. Humaniora, Bulaksumur, Yogyakarta, Indonesia *triastuti90[at]mail.ugm.ac.id b) Faculty of Psychology, Universitas Muhammadiyah Kalimantan Timur Jl. Ir. H. Juanda, Samarinda, Indonesia Abstract Two business models are quite strikingly different in the industrial world, namely an established company and a startup. The two business models have significant differences in various aspects which if analyzed more deeply can provide an overview to entrepreneurs, practitioners, researchers, and the government in developing the right business model strategy. This study then aims to examine the differences in organizational behavior between larger companies and startups in more depth. This study uses a literature review approach to answer the research questions posed, considering that there are many sources of research that have been carried out but have not been synthesized more comprehensively. This method is also able to see the difference from the context raised. The results of this study found three important things that distinguish established companies and startups. More specifically, the results of the study found differences in the definitions and life cycles of the two business models. Second, there are differences in the structure and system of social relations that are built from these two business models. Third, different levels of uncertainty in the work environment must be faced by these two types of companies. This research implies that it can help business actors both in large-scale companies and small-scale companies that are just starting their business by looking at the differences between the two of them so that they can be a reference for improving organizational performance. Keywords: Organizational behavior- Startup- Established company- Entrepreneurship Share Link | Plain Format | Corresponding Author (Tri Astuti)

20	Entrepreneurship	ABS-44
Development of Online Sales Through Tokopedia And Shopee And Improvement of Customer Relationship Management at Alaskaki Concept Store Cheeryl Nefidya Sari Universitas Indonesia Abstract Increasing sales and improving customer relationship management is really important for any business. Alaskaki Concept Store, the object of study, an SME who sells apparels and accessories such as shoes, glasses, hats and bags, facing difficulties to increase their online sales and managing relationship with customers. The study aims to guide SME Alaskaki Concept Store on how to develop or increasing the sales through online channels (Tokopedia and Shopee) and improving their customer relationship management. The business coaching was conducted during January until June 2022 and using qualitative research with descriptive analysis. All data collected by in-depth interviews, observations, online questionnaires, and literature reviews. Through this business coaching, it is expected that the sales of SME Alaskaki Concept Store will be increased and they could maximize the use of customer^s database to carry out more targeted promotions. Keywords: Business Coaching, Customer Relationship Management, Online Sales, Alaskaki Concept Store, SME Share Link | Plain Format | Corresponding Author (Cheeryl Nefidya Sari)

21	Entrepreneurship	ABS-52
Revitalization of Operations Aspects of Management to Improve Performance Efficiency: Study Case at PT. XYZ Muhammad Bari Faculty of Economics and Business, Universitas Indonesia Jl. Salemba Raya No.4, RW.5, Kenari, Kec. Senen, Kota Jakarta Pusat, Daerah Khusus Ibukota Jakarta 10430 Abstract MSMEs contribute significantly to both Indonesia^s economic growth and employment. According to data published by Ministry of Cooperatives and Small and Medium Enterprise, in 2021 MSMEs contribute estimated at 8,573 trillion rupiah. MSMEs also contributed to employment by at least 96.92% estimated at 119,6 million people. Among product and service-oriented business, MSMEs that focuses its products on services business need to pay more attention to its standardization both in service delivering process and the end products received by clients. Located in South Jakarta, PT. XYZ is a medium enterprise focusing its products on service business as management and psychology consultant. This study uses business coaching techniques with qualitative method in data collection to map current condition and problems of the company to devise and implement solutions of improvement. Two main problems found within the company are the unavailability of proper job descriptions and standard operational procedure (SOP) for service standardization to improve its performance efficiency. The result shows the implementation of proper SOP (standard operating procedure) and job descriptions of functions positively affects company^s performance efficiency because of the standardization in service deliver procedure which in turn improving the quality of the company^s end-products, the psychological reports. The implementation of SOP and job description helps the employees understand about their responsibility and functions properly to meet company standards. The implementation of SOP and job description also helps the company to gain international certification of ISO which in turn broaden market segments for B2G (business to government) and increase in company annual income. This study aims to assist MSMEs in managing their internal function of management in operations aspect by implementing proper job description and SOP (standard operational procedure). Keywords: business coaching, company performance, operations management, standard operational procedure, job description. Share Link | Plain Format | Corresponding Author (Muhammad Bari)

22	Entrepreneurship	ABS-76
Sharing Economy And The Role Of Social Entrepreneurship Hakan Eren Sengelen Abstract A type of economy that aims to prevent the damage of excessive consumption to the environment and the future, and which aims to share rather than own, has recently come to the fore. The model known as the sharing economy is an economic activity based on the sharing of underutilized assets or services between individuals through online platforms. Social entrepreneurship is a concept that aims to create social values as well as profit. The aim of this study is to make due diligence by explaining the concepts of sharing economy and giving examples and to determine what effect social entrepreneurship has on the sharing economy. In order to determine the role of social entrepreneurship on the sharing economy, the most preferred sharing economy platforms were selected. The selected platforms were categorized into certain categories and their relationship status with social entrepreneurship was examined. Keywords: Sharing Economy- Collaborative Consumption- Social Entrepreneurship- Share Link | Plain Format | Corresponding Author (Hakan EREN SENGELEN)

23	Entrepreneurship	ABS-119
Optimization of Social Funds toward Covid 19 Pandemic Vania Nur Rizqi, Fera Yunita, Fitriiana Prabandari Universitas Halim Sanusi Abstract The Covid 19 virus that has occurred throughout the world including Indonesia since 2020 has had a negative impact on economic conditions in Indonesia. The policy issued by the government in suppressing the spread of the Covid-19 virus has an impact on economic sustainability, especially for MSMEs. As many as 87.5 percent of MSMEs were affected by the COVID-19 pandemc and 93.2 percent of them were affected in terms of sales. 40 percent of MSMEs experienced a sales decline of between 25 and 50 percent, 28 percent of MSMEs experienced a sales decline of 51-75 percent, and there were 15.6 percent of MSMEs that experienced a sales decline of more than 75 percent (BPS, 2021). MSMEs as the main support of the Indonesian economy absorb 119.56 million workers and 91.87% of workers work in the micro sector (BPS, 2021). It is undeniable that the need for capital to be able to survive and continue the business in the pandemic and post-pandemic period will be needed by MSME actors. Especially for the largest micro and small enterprises, it is difficult to access formal financial institutions. Social funds such as zakat, infaq, and sodaqoh as well as waqf which are Islamic financial instruments can be one way out for MSME capital problems to be able to survive and rise in the post-pandemic era. In accordance with the fatwa of the Indonesian Ulema Council Number 23 of 2022 concerning the Utilization of Zakat, Infaq, and Sodaqoh Assets for the Prevention of the Covid 19 Outbreak and Landscapes. Of course, with the roll-out of these social funds in the productive sector, it will increase its usefulness which in turn can improve the economy of the people and the state. Therefore, this research aims to analyze the optimization of the use of social funds in encouraging the emergence of MSMEs in the post-Covid 19 period. In addition, this research aims to overcome the problems faced in the use of social funds in order to encourage resilience and MSMEs in the city of Bandung and develop Keywords: Covid 19, Social funds, SMSE, resilience Share Link | Plain Format | Corresponding Author (Vania Nur Rizqi Rhommadhonni)

24	Entrepreneurship	ABS-120
Digital Transformation As Recovery Strategies of MSMEs To Overcome Economic Impact During Covid 19 Pandemic : A Literature Review Fera Yunita, Vania Nur Rizqi R, Adang Setiawan Faculty of Economy and Business, Halim Sanusi University Jl. Garut No 2, Bandung 40271, Indonesia *ferayunita[at]uhs.ac.id Abstract The development of digital technology has provided significant changes to business processes, thereby shifting the trend of conventional business models towards digital-based businesses and increasing the opportunities for various business sectors to reach global market niches. For large-scale companies, this digital transformation is relatively easier to do, however different things happen to Micro, Small, and Medium Enterprises (MSMEs) which are struggling to face these challenges. The limited capacity of MSMEs, both in financing and technological readiness, makes this business group tend to be slow in adapting digital technology. Nevertheless, the occurrence of the Covid-19 pandemic at the beginning of 2020 has brought new urgency to all business sectors to accelerate digital transformation, including MSMEs. The policy that has the most significant impact is the limitation of public activities, which on the other hand turns out to be a catalyst for the digital transformation process. This research aims to analyze how the digital transformation process carried out by MSMEs during the COVID-19 pandemic, and what are the impacts of this activity on business process renewal and business survival during the pandemic. This study is a literature review of available information to recommends digital transformation as recovery strategy of MSMEs business during a COVID-19 outbreak. The results show digital transformation has bring MSMEs into new business process including better supply chain management, wider information access, wider networking and market, business accountability improvement, and several new business strategies. This study contribute towards to the bottom-up scheme of post-pandemic economic recovery. Keywords: Digital Transformation, Economic recovery,Covid-19, Sustainability Share Link | Plain Format | Corresponding Author (Fera Yunita)

25	Financial	ABS-2
The Effects of Variables Applied in Credit Scoring to Non-Performing Loans in P2P Lending Abraham GP Silaen (a), Maria Ulpah (a) (a) Master of Management, Faculty of Economics and Business, University of Indonesia, Jl. Salemba Raya No.4, RW.5, Kenari, Kec. Senen, Central Jakarta, Indonesia Abstract This study aims to analyze the impact of a relatively new credit market innovation, namely P2P Lending, on the credit market in Indonesia. This study applies several theories, such as Credit Risk and Credit Scoring Theory to determine which theory is suitable for elaborating on the credit market in Indonesia on the development of P2P Lending. The new approach in this research is an analysis system that combines primary data directly from P2P companies to determine which data has the most influence on the Non-Performing Loan Rate. In the discussion, this study will better understand what factors should be prioritized in credit scoring to mitigate NPLs. The results of this study are those female debtors have a risk of 1.481 times more significant for the occurrence of Non-Performing Loans (NPL) compared to male debtors- debtors who have a meager percentage of on-time payments from 0 to 10% have a 1.058 times greater risk of causing Non-Performing_Loans (NPL) compared to debtors who have a percentage of on-time payments higher than 10%, and debtors who have remaining credit below Rp. 1,000,000 has a risk of 1,192 times more significant, causing NPLs than debtors who have credit balances above Rp. 1,000,000, while the province of the debtor, age of the debtor, and credit history does not affect the occurrence of Non-Performing Loans (NPL). In conclusion, to choose good debtors so that NPL does not occur, credit service providers should also pay attention to the factors based on the result. For further research, the research must be conducted by using other application-based credit service providers to further investigate the effect of Local Origin, Gender, Age, Credit History, Percentage of On-time Payments, and Credit Remaining on Non-Performing Loans (NPL) and variations of a longer or even shorter period. Keywords: Peer to Peer Lending- P2P- Credit Scoring- Credit Risk- Non-Performing Loan- Adverse Selection- Information Asymmetry- Moral Hazard- Financial Technology Share Link | Plain Format | Corresponding Author (Abraham GP Silaen)

26	Financial	ABS-3
Macroeconomic Developments And Microeconomic Effects In Determinants Of Consumer Goods Industry^s Capital Structures Listed On The Indonesian Stock Exchange Silvana Syah, I Gusti Ketut Agung Ulupui, Agung Dharmawan Buchdadi Universitas Negeri Jakarta Abstract This study aimed to investigate the factors that influence the capital structure policies of Indonesia Stock Exchange Consumer Goods Companies. Conceptually, there are two factors that determine capital structure: macroeconomics and microeconomics. Uncontrollable macroeconomic factors are represented in this study by Inflation, Interest Rates, and Economic Growth. Controllable microeconomic factors are represented in this study by profitability, firms size, Intangible Assets, and Retained Earnings. According to statistical test results, all indicators of macroeconomic factors influence capital structure policy, whereas indicators of microeconomic factors do not all influence capital structure. Keywords: Capital Structure, Macroeconomics, Microeconomics Share Link | Plain Format | Corresponding Author (Silvana Syah)

27	Financial	ABS-28
Indonesia Pension Fund Asset Allocation During Financial Market Uncertainty Due to Covid-19 Pandemic Rahmi Bunga Anggraini (a), Zaafri Ananto Husodo, Ph.D (b) University of Indonesia Abstract Aging populations, the low growth and interest rate environment have weighed heavily on retirement savings arrangements. Covid -19 pandemic will certainly compound those challenges for pension fund, as we expect interest rates and investment returns to stay low for some time. This study applies Markowitz^s mean-variance optimization method (MVO) for Indonesian pension fund asset allocation. This study also using Black-Litterman model as comparison and complement the Markowitz^s. To support Black-Litterman model who needs view from investor, we obtained expected return all class assets not only from the market but also from the investor directly. The historical return and risk data used in this study are obtained from daily bond and stock indexes of Indonesia, some mutual funds and also 1-week Jakarta Interbank Offered Rate (JIBOR). This study shows that the asset allocation composition using Black-Litterman generates higher expected return and Sharpe Ratio than MVO model. Therefore, asset allocation suggested to Dana Pensiun Bank Indonesia (DAPENBI) as one of the biggest Indonesian pension fund and others who has same risk appetite, is the optimum weight using Black-Litterman model. Keywords: Pension Fund- Covid-19, Mean-Variance Optimization, Black-Litterman, Asset Allocation Share Link | Plain Format | Corresponding Author (Rahmi Bunga Anggraini)

28	Financial	ABS-30
Herding behavior in Indonesia Stock Exchange by GARCH Model Suhendro, Apriani Dorkas Rambu A., Robiyanto, Harijono Universitas Kristen Satya Wacana Salatiga Abstract The purpose of this study is to model herding behavior during bearish and bullish market conditions in the IDX before and during the pandemic of Covid-19 (2015 to 2021) using GARCH. In addition, this study aims to examine whether there is an influence of the Volatility Index (VIX) on herding behavior. Using companies listed on the Liquid 45 Index as a sample, this study found that the GARCH (1,1) is able to model herding behavior compared to ordinary least squares model. Moreover, GARCH with distribution variation (Normal/Student^s t/GED) shows that herding behavior does not exist in bullish or bearish markets before and during the pandemic. The effect of VIX is also not significant. Keywords: Herding,GARCH,pandemic,bullish, bearish Share Link | Plain Format | Corresponding Author (Apriani Dorkas Rambu)

29	Financial	ABS-37
Improvements In Management Reporting by utilizing the laundry-based information technology systems and Financial Planning: Business Coaching in One of SMEs Located In DKI Jakarta Faiz Amer Abdat Faculty of Economics and Business, Universitas Indonesia Jl. Salemba Raya No.4, RW.5, Kenari, Kec. Senen, Kota Jakarta Pusat, Daerah Khusus Ibukota Jakarta 10430 Abstract Despite the changes in the business landscape on how supply and demand are more driven by varied variables such as technology, easy and wide information for customers, in carried out the activities, SMEs often faces several challenges and issues that might undermine the stability and the run of the business. The main problem that underlines such issue is sometime related to the lack of financial literacy which leads to wrong decision making. Financial information is required to better understanding when calculating operating profits, cost control, and cash flow management. Good financial management and records can minimize losses, assist in formulating a good pricing strategy, encourage more measurable cost efficiency, and maintain long-term business continuity. One of SMEs in laundry services industry has come to a term where the lack of financial information has brought them an issue where pricing and labor cost determination are not properly calculated. The Business Coaching is conduct using a descriptive qualitative approach. Data were collected through in-depth interviews and surveys to the owners, employees, and customers of the SMEs. The Financial system and budgeting tools were created which allow the owner to better calculating the financial plan as well as to line up the strategy of its short-term and long-term operational decision. Keywords: Budgeting, Business Coaching, Financial Report, Financial Strategy, Management, Operational Strategy, Workforce. Share Link | Plain Format | Corresponding Author (Faiz Amer Abdat)

30	Financial	ABS-38
THE IMPACT OF ISSUING WARRANT ON THE STOCK PRICE Yasir Maulana (a*), Ikin Solikin (b), Wahyudayanto Utama (c), Ayus Ahmad Yusuf (d) a) Universitas Kuningan *yasir[at]uniku.ac.id b) Universitas Pendidikan Indonesia c) Universitas Pendidikan Indonesia d) IAIN Syekh Nurjati Cirebon Abstract Using information from company-issued warrants traded on a stock exchange we find that he distribution of the stock price process changes when warrants are issued. The goal of this study is to create a risk-management tool based on the stock price distribution of a corporation that distributes warrants. Risk management is also based on theoretical results. Also discussed are some empirical research on the impact of issuing warrants on the stock price distribution. Theoretical findings are backed up by actual evidence, proving that issuing warrants has an effect on stock price distribution. Keywords: Warrant, Stock Prices Share Link | Plain Format | Corresponding Author (Yasir Maulana)

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