: Sistem Informasi Penelitian Universitas Kristen Satya Wacana M02429
Proceedings of the
6 th Global Conference on Business and Social Sciences on
"Contemporary Issues in Business and Social Sciences Research"
(CIBSSR – 2017)
December 4 th to 5 , 2017
th
Bangkok, Thailand
Global Academy of Training and Research
(GATR) Kuala Lumpur, Malaysia
Editors: Kashan Pirzada Gabriel A. Moens Danture Wikramasinghe
Kamran Ahmed Bjoren Willy Aamo Ahmad Fauzi Abdul Hamid
Proceedings of the 6 th Global Conference on Business and Social Sciences on "Contemporary Issues in Management and Social Sciences Research"
(CIBSSR – 2017) Bangkok, Thailand
Published by:
Global Academy of Training and Research (GATR) Enterprise [002360364-P]
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© Global Academy of Training & Research (GATR) Enterprise, 2017
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Pusat Kebangsaan ISBN- Library Negara Malaysia ISBN: 978-967-13147-0-8
Acknowledgment
Welcome to proceeding of the 6 th Global Conference on Business and Social Sciences 2017, with the theme of "Contemporary Issues in Business and Social Sciences Research".
It was pleasure to edit the conference proceeding which contains all accepted abstracts that were presented and considered for publication at the 6th GCBSS, held on 4 th and 5 th December, 2017 in Bangkok, Thailand in cooperation with international and national universities, institutes and publishers, namely, Cairo University (Egypt), Kalasalingam University (India), Brawijaya University (Indonesia), Asia Pacific Institute of Dispute Management (Australia), Elsevier (UK), Inderscience (Switzerland) and UPM Press (Malaysia).
6 th GCBSS received a great number of abstracts for presentation, many of which high-quality scholarly works. As a result, the selection panel had to make decisions with considerable care. We are highly grateful to the authors for their enthusiasm, and to the reviewers for their painstaking work. Some of the accepted papers were selected for publishing in the Polish Journal of Management Studies (ISI & Scopus), Pertanika Journal of Social Sciences and Humanities (ISI & Scopus), International Journal of Economics and Management (Scopus), and in GATR Journals: Global Journal of Business Social Sciences Review (GJBSSR), Accounting and Finance Review (AFR), Journal of Business and Economics Review (JBER), Journal of Finance and Banking Review (JFBR), and Journal of Management and Marketing Review (JMMR) and all full paper publications are sponsored by Global Academy of Training & Research (GATR), the leading organizer of this conference.
The conference provided a platform for sharing novel ideas and inspiring research outcomes of the academics from
different countries, including the USA, UK, Australia, UAE, Poland, Latvia, The Netherland, Newzeland, South
Africa, Malaysia, Iran, India, Indonesia, Iraq, Georgia, Pakistan, Philippine, Sri Lanka, Saudi Arabia, Austria, Thailand, Vietnam, Hungary, China, Taiwan, Nigeria, Italy, Norway, Lebanon, Mauritius, Slovakia, Japan, Korea, Czech Republic and Morocco. It was also attended by three prominent keynote speakers: Professor Danture Wickramasinghe, University of Glasgow, UK and Professor Gabriël A. Moens, Curtin University, Australia and Professor Bjoren Willy Aamo, University of Norland, Norway, we are grateful to them for their invaluable contribution.
We hope this conference will contribute to meaningful paradigm shifts in business and social sciences research, in general, and the delegates’ career development, in particular. Finally, we would like to thank everybody who contributed in many ways to the success of the conference, especially to session chairs and the members on organizing committee.
We wish to see you all in 6 th GCBSS in Bangkok, Thailand.
Guest Editors:
Professor Dr. Danture Wikramasinghe, University of Glasgow, UK Professor Dr. Gabriël A Moens, Curtin University, Australia Professor Dr. Bjoren Willy Aamo, University of Norland Dr. Kashan Pirzada, Chairman Advisory, Global Academy of Training and Research, Malaysia
December 4 th to 5 th
Bangkok, Thailand
Professor Dr. Gabriël A Moens
Curtin Business School, Curtin University, Australia
Gabriël A Moens is Professor of Law and Director of Research, Curtin Law School. He is also Emeritus Professor of Law at the University of Queensland. Prior to his current positions he served as Pro Vice Chancellor (Law, Business and Information Technology) and as a longserving Dean and Professor of Law at Murdoch University. He also served as Professor of Law and Head, Graduate School of Law, University of Notre Dame Australia and as Garrick Professor of Law and Director, The Australian Institute of Foreign and Comparative Law, The University of Queensland. He undertakes teaching and research in Constitutional Law, Banking Law, European Union Law, International Commercial Law, International Arbitration Law and Comparative Law. He also teaches International Business Law and European Union Law at the University of Notre Dame, London Law Centre. Professor Moens is a past winner of a University of Queensland Excellence in Teaching Award. In 1999, he received the Australian Award for University Teaching in Law and Legal Studies. He is the Editor-in-Chief of International Trade and Business Law Review. In 2003, the Prime Minister of Australia awarded him the Australian Centenary Medal for services to education. In 1995-1996 he was a Visiting Professor of Law at J. Reuben Clark Law School, Brigham Young University, Utah. He served as a Visiting Professor of Law at Loyola University, New Orleans School of Law in 2002-2003. In 1997 and 2000 he successfully coached the T C Beirne School of Law (The University of Queensland) team to win the prestigious Willem C Vis International Commercial Arbitration Moot in Vienna, Austria. He also co-coached the winning City University of Hong Kong team in the Ninth Willem
C Vis (East) Moot in 2012 and the 20th Willem C Vis Moot in Vienna in 2013. He is a Fellow (FCIArb) and Chartered Arbitrator (CArb) of the Chartered Institute of Arbitrators, London and Fellow and Deputy Secretary General of the Australian Centre for International Commercial Arbitration (ACICA). He is also the Editor-in-Chief of the ACICA Review and is the co-author of a Commentary to the ACICA Arbitration Rules. Professor Moens is a MembreTitulaire, International Academy of Comparative Law, Paris, a Fellow of the Australian Institute of Management (AIM WA) and a Director of the College of Law Western Australia. In 1998, the Asian Development Bank, Manila retained him to train officials of the Ministry of Law and Justice of his Majesty's Government of Nepal. He has taught extensively in the United Kingdom, Germany, Belgium, Italy, Austria, Australia, Indonesia, Thailand, Singapore, Hong Kong, Japan and the United States. He is co-author of The Constitution of the Commonwealth of Australia Annotated (8th ed, 2012), Jurisprudence of Liberty (2nd. ed.
2011), Commercial Law of the European Union, 2010, and International Trade and Business: Law, Policy and Ethics (2nd ed, 2006).
December 4 th to 5 th , 2017 Bangkok, Thailand
Professor Dr. Danture Wickramasinghe
Adam Smith Business School, University of Glasgow, United Kingdom
Danture Wickramasinghe is professor of management accounting at the University of Glasgow. He has joined Glasgow after 19 years of research and teaching at the University of Manchester and a 1 and ½ years at the University of Hull as
Professor of Management Accounting and the Director of the Centre for Accounting and Accountability Research. Previously, he has taught management accounting and related subjects at the University of Colombo (Sri Lanka) and the University of Ruhuna (Sri Lanka), and had a visiting appointment at Paris-Dauphine
University, France. Formerly, he was the Dean of the Faculty of Management and Finance and the Head of the Department of Commerce at the University of Colombo, and the Head of the Department of Business Administration at the University of Ruhuna. At Manchester, he was the Programme Director of M.Sc. (Accounting & Finance) programme and the Coordinator of the Management Accounting Module on the MBAworldwide programme.
He has produced a number of research papers out of a large project funded by CIMA and has publications in international journals including Accountability, Auditing, and Accountability Journal, Critical Perspectives on Accounting, Advances in Public Interest in Accounting, Qualitative Research in Accounting and Management, International Journal of Entrepreneurial Behavioral & Research and Journal of Accounting and Organizational Change. He is the co-author of Management Accounting Change: Approaches and Perspectives (2007), a social theory based management accounting text, a guest editor of the special issue on Management Accounting in Less- developed Countries (2007) at Accounting and Organizational Change and the co-editor of Handbook of Accounting and Development (2012). He continues researching on management accounting issues in both advanced capitalist countries and emerging/ less-developed countries. Professor Wickramasinghe has over 25 years of experience as an enthusiastic and talented university teacher at undergraduate, postgraduate and MBS levels, has produced a number of PhDs, supervised 100s of Master's dissertations, and acted as internal and external examiner for over 10 PhD candidates. He is a regular speaker at research and professional forums, including the workshops organized by CIMA. Currently, he is the Chief External Examiner at Manchester Metropolitan University and the External Examiner at the University of Aberdeen and continues PhD supervision at Manchester.
December 4 th to 5 th , 2017 Bangkok, Thailand
Professor Dr. Kamran Ahmed
La Trobe University, Australia
Kamran Ahmed is Professor of Accounting & Finance, La Trobe Business School. He was Head of School of accounting from 2006-2010. Professor Ahmed began his academic career in Australia in 1988 at the Australian National University, and later had academic appointments at Victoria University of Wellington and the University of New England prior to joining La Trobe University in 1999.
He had visiting appointments at the University of British Columbia, Exeter University, the University of Houston and Monash University. Professor Ahmed's research interests are corporate disclosure, corporate accounting policy choice, earnings management, international accounting harmonization, accounting and reporting practices in South Asia, and microfinance reporting.
Professor Ahmed has published in such scholarly journals as Abacus, Accounting and Business Research, Accounting Education, Accounting and Finance, British Accounting Review, Corporate Governance: an International Review, Critical Perspective on Accounting, International Journal of Accounting, Journal of Accounting and Public Policy, Journal of Business Finance and Accounting, Journal of Contemporary Accounting and Economics, and Journal of International Accounting Research. Professor Ahmed has supervised several Honors, Master and Ph.D. candidates. He is currently on the editorial board of several journals including International Journal of Accounting, International Journal of Accounting, Auditing and Performance Evaluation, International Journal of Accounting and Information Management, Journal of Accounting and Organizational Change, and Research in Accounting in Emerging Economies, and has been an ad hoc reviewer for several other reputed refereed journals.
December 4 th to 5 th , 2017 Bangkok, Thailand
Professor Dr. Bjoren Willy Aamo
University of Norland, Norway
Bjørn Willy Åmo works as a professor of Marketing and Entrepreneurship at the Bodø Graduate School of Business at University of Norland, Norway. He has published more than 50 ISI papers in various research journals on different topics of entrepreneurship. His research interests relate to entrepreneurship education, corporate entrepreneurship, intrapreneurship, social entrepreneurship and business start-up.
He is also a senior reviewer of many international journals of repute and performed guest editor services in many conferences. He teaches Marketing, entrepreneurship and small business management as well as in research methods. He is a member of the Norwegian Global Entrepreneurship Monitor team.
December 4 th to 5 th , 2017
Bangkok, Thailand
Professor Dr. Ahmad Fauzi Abdul Hamid
Universiti Sains Malaysia (USM), Malaysia
Ahmad Fauzi Abdul Hamid is a Chairman & Professor of Political Science, School of Distance Education, Universiti Sains Malaysia (USM), Penang, Malaysia. He graduated from the University of Oxford (B.A. Hons. Philosophy, Politics and Economics) in 1992, the University of Leeds (M.A. Politics of International Resources and Development) in 1994 and the University of Newcastle upon Tyne (Ph.D. Politics), United Kingdom, in 1998.
At USM, since July 1998, he has been teaching undergraduate courses in political science at the School of Distance Education, and managed a postgraduate course, 'Islam in Southeast Asia', for the M.A. in Asian Studies offered by the School of Social Sciences from 2010 to 2013. He has been held visiting research fellowships at the S. Rajaratnam School of International Studies (RSIS), Nanyang Technological University (NTU), Singapore (September 2008 – January 2009), and the Asia Research Institute (ARC), Murdoch University, Perth, Australia (February 2009).
Professor Ahmad Fauzi has participated in international research projects funded by, among others, the Ford Foundation, the National Bureau of Asian Research (NBR), USA, and the Japan International Cooperation Agency Research Institute (JICA-RI). He has published in leading international journals such as Indonesia and the Malay World, Islamic Culture.
December 4 th to 5 th
Ambassador Hotel, Bangkok, Thailand
Table of Contents
No
Paper ID Title
1. CIBSSR-00412 Increasing Productivity Through The Empowerment Of Sme: A Case Of Cepogo Tourism Village, Boyolali, Central Java
2. CIBSSR-00327 Internal Control Implementation in the Revenue Cycle – Case Study an Online Transportation Company
3. CIBSSR-00301 The Effect of Application of Management Accounting to Performance through Strategy
4. CIBSSR-00279 Local TV Station in Indonesia (Case Study of Media Management Style of Batu TV in Broadcasting Network System Era)
5. CIBSSR-00270
Criminal Policy on Hidden Defects in Marriage in Indonesia
6. CIBSSR-00216 Sustainability and Value Creation of Tourism Sector: In the case of 10 Economies in Asia Region
7. CIBSSR-00318 Foreign Direct Investment Policy as the Method of Controlling a Foreign Investment Activities
8. CIBSSR-00362 Board Characteristics and Dividend Policies among Public Listed Companies: Prior and Post Nigerian Code of Corporate Governance Revision
9. CIBSSR-00252 Harmonization of the Provision of Death Penalty in the Penal Code with Pancasila as the Base of the Republic of Indonesia in the Effort of Penal Law Reform (A Case Study in Yogyakarta Special District)
10. CIBSSR-00370 Corporate Governance, State Ownership and Firm Performance: (An Empirical Study of State-Owned Enterprises in Indonesia)
11. CIBSSR-00294 The Behaviour Model of Participative Sports Tourists’ in Taroko Gorge Marathon
December 4 th to 5 th
Ambassador Hotel, Bangkok, Thailand
12. CIBSSR-00321 The Effect of Transformational Leadership and Change Self-Efficacy on Affective Commitment to Change
13. CIBSSR-00309 The Use of Collective Trademarks on Cooperatives, Micro, Small and Medium Enterprises to Increase the National Economic Growth
14. CIBSSR-00342 Transformation of Accountability Values of Local Cultures: An Inculturative Ethnography Study on Catholic Churches in Tana Toraja
15. CIBSSR-00296 The Roles of Elementary Schools in Combating Corruption Criminal Act in Indonesia
16. CIBSSR-00275 The Research on the Service Mistakes, Service Compensation and Satisfaction of the Tour Team Leader
17. CIBSSR-00336
Postmodern Study on the Ecological Idea of ‘Rechtsidee’ Pancasila
18. CIBSSR-00210 Strategic Co-operational Attitudes of SMEs in Food Supply Chains – An Empirical Survey
19. CIBSSR-00277 The Relationship Between Supply Chain Management and Quality Management on Organization Performance of Thailand Orchid Exporters: A Conceptual Framework
20. CIBSSR-00228 Leadership of Child Protection Services - Exercise of Professional Judgment
21. CIBSSR-00311 Non-interest Activities Affect the Bank Performance in the Asia Pacific Region.
22. CIBSSR-00260 Social Capital, Migration and Social Integration
23. CIBSSR-00340 Using the Patent Analysis to Examine the Future Development Trend of the Life Cycle of Taiwan’s Fitness Equipment and Bicycle Industries
24. CIBSSR-00281 Awareness Model for Malaysian Islamic Preneed Funeral Plan
25. CIBSSR-00230 Usefulness of an ePortfolio Pedagogy toward Self-Directed Learning: An Exploratory
December 4 th to 5 th
Ambassador Hotel, Bangkok, Thailand
Factor Analysis
26. CIBSSR-00256 Evaluating Intersubjectivity: An Overview of the Use of Thermal Infrared Imaging in the Assessment of Emotional States
27. CIBSSR-00292 Investigating Correlation between Health Behavior Self-Efficacy and Health Quality of Life among Older Adults
28. CIBSSR-00259 The Effect of Drug Abuse on the Academic Performance of Students in Nigerian Tertiary Institution
29. CIBSSR-00329 Comparative Analysis of Teacher Clinical Experience Guiding Principles in selected Teacher Training Institutions around the World
30. CIBSSR-00320 The Influence of Psychological Capital and Psychological Empowerment on Employee’s Affective Commitment to Change
31. CIBSSR-00246 Religious Influences on Store Loyalty among Grocery Shoppers in Mauritius: The Mediating Role of Trust
32. CIBSSR-00220 The Influence of Good University Governance (GUG) on the Human Capital (HC)
33. CIBSSR-00272 Profitability, Solvability, Complexity, Audit Committee and the Size of Public Accounting Firm in Relation with Audit Delay: Case of Indonesian Manufacturing Company
34. CIBSSR-00254 Implementation of the Authorities of the Judicial Commission Based on Law No. 22, 2004: A Case Study of 2014
35. CIBSSR-00283 Consumer Criminalization in the Conflict between Consumer and Business Actor in Indonesia
36. CIBSSR-00306 Determinants of Islamic Bank’s Profitability: An Indonesia Evidence 37. CIBSSR-00355
‘Haven for Counterfeit International Branded Bags’: Challenges for Trademark Protection in Batam City, Indonesia
December 4 th to 5 th
Ambassador Hotel, Bangkok, Thailand
38. CIBSSR-00289 The Study of the Credibility of Badminton Brand Spokesperson on Consumer Purchase Intention: A Case of YONEX Brand
39. CIBSSR-00278 Insights from Claim Records for Proactive Operation and Maintenance in Property Management
40. CIBSSR-00282 The Influence of Brand Equity and Green Marketing of the Decision to Purchase Honda Beat Series in Surabaya City
41. CIBSSR-00316 How to Enhance a Sustainable Competitive Advantage: Evidences from Unsuccessful Thai SMEs
42. CIBSSR-00265 The Position of Bank Indonesia as the Lender of Last Resort after the Enactment of Law No. 9 of 2016 on Prevention and Mitigation of Financial System Crisis
43. CIBSSR-00241 The Influence of Institutional Ownership and Firm Size on Firm Value: Tax Avoidance as a Moderating Variable
44. CIBSSR-00288 The Relationships among Perceived Stress, Athletic Burnout and Leisure Participation for the Badminton Player
45. CIBSSR-00293 A Study of the Willingness of Sports Tourism Development in Taiwan
46. CIBSSR-00330 Roles of Female Figures as State Caretakers at Legislative Institutions to Prevent Corruption Criminal Act in Yogyakarta Special District
47. CIBSSR-00298 Disaster Management in Indonesia: Reviews of Law, Regulatory Problems and Recommendations
48. CIBSSR-00209 Green Supply Chain Awareness in the Hungarian Automotive Industry
49. CIBSSR-00382 Online Arbitration Awards In Indonesia: New Approaches With Old Challenges
50. CIBSSR-00401 Maintaining Food Sustainability of Local Community In Underdeveloped Regions Through The Agrarian Reform Program In Indonesia Case Study: In Napan Village,
December 4 th to 5 th
Ambassador Hotel, Bangkok, Thailand
Nusa Tenggara Timur, Indonesia
51. CIBSSR-00384 Supply Chain Management from Point of View of Greek Tourism Enterprises
52. CIBSSR-00385 Sustainable development never fulfill the dream
53. CIBSSR-00383 The Mediating Role of Adherence on the Relationship between Health Locus of Control and Quality of Life on Adults with Asthma
54. CIBSSR-00370 Proactive Attitude, Life Satisfaction And General Happiness Relationships: A Survey Of University Students
55. CIBSSR-00366 The War Againts Threat And Terror To Witness In Developing Countries: A Lesson From Indonesia
56. CIBSSR-00415 Management Control System For Inclusive And Sustainable Ecotourism Development: Belitong
57. CIBSSR-00422 Tourism Policy for Encouraging SMEs Development in Indonesia:Belitong
58. CIBSSR-00388
The Economic and Social Effects of the Islamic Tax; Al Khums
59. CIBSSR-00427 Effects of area characteristics and municipal waste collection fee on household waste generation
60. CIBSSR-00452 Developing a Service Quality Model for Private Higher Education Institutions in Lebanon
61. CIBSSR-00447 Adoption of Local Values for Bureaucratic Reform in Lampung Province
62. CIBSSR-00377 Individual Differences and Its’ Influence on Food Packaging Design Development.
December 4 th to 5 th
Ambassador Hotel, Bangkok, Thailand
63. CIBSSR-00424 Fake or Genius: The Analysis of Trademark Idea Generation Methods
64. CIBSSR-00421 An Influence of Dynamic Capability to Corporate Performance
65. CIBSSR-00502 Impacts of Peer Influence and UGC on Users’ Information Recommendation Behavior: An Experimental Study
66. CIBSSR-00263 The Research on the Relationship between Use Motivation, Target Orientation and Sports Involvement in Sports Intelligent Wearing Device
67. CIBSSR-00423 Optimal Fiscal Policy - Factor The formation of the optimal economic and social models
68. CIBSSR-00480 The Capital Concept and Organic Agriculture Production of Farmer Group, Southern Thailand
69. CIBSSR-00539 An Evaluation of the Contribution of Environmental Characteristics to the Success/Failure of Small and Medium Enterprises (SMEs) in Nigeria
70. CIBSSR-00493 Staged Financing Funding With Venture Capital On Indonesian Startups
71. CIBSSR-00403 Perception of Undergraduates for Employer Branding: A Case of Insurance Company in Sri Lanka
72. CIBSSR-00521 Can Conventional Strategy Be Used by Traditional Retailers to Face Modern Retail Attacks?: Case Study in Depok, Indonesia
73. CIBSSR-00495 Elaborating the Adaptation of Customers to Internet Banking: Case of Kurdistan Region of Iraq
74. CIBSSR-00438 ICT Usage and Employee Effectiveness: A Case of A State Commercial Bank in Srı Lanka
75. CIBSSR-00399 Barriers and Benefits: The Perception of Smartphone Users on the Intention to Use MHealth
December 4 th to 5 th
Ambassador Hotel, Bangkok, Thailand
76. CIBSSR-00428 Data Localization Policy And Its Impact On E-Commerce Transaction In Indonesia
77. CIBSSR-00455
Study of Profile and Segmentation of Shopping Style of Indonesian
78. CIBSSR-00367
Factor Analysis of IT Project Measurement Criteria in Thailand
79. CIBSSR-00459 Women Teacherpreneurship: Development and Dissemination of Entrepreneurship Modules for Teacher Education Programs in Punjab, Pakistan
80. CIBSSR-00448 Impacts of Social Media on Consumer Behavior Case of “Interior Design Services” 81. CIBSSR-00255
Fundamentals of Corporate Restructuring
82. CIBSSR-00471 Determining the level and trend of fertility in four provinces in South Africa
83. CIBSSR-00441 Business English Communication of Garments Industries in Tirupur, India: An Analysis
84. CIBSSR-00475 Why The Labour Participation Rate Rises? New Empirical Evidence From Indonesia
85. CIBSSR-00552 Price Fluctuation of Vegetable Farming in Sri Lanka: A review of Causes and Effects
86. CIBSSR-00450 Psychosocial Factors and Quality of Life Among Flood Victims in Malaysia
87. CIBSSR-00400 Fintech Sustainable Development In Malaysia-Impact On Stakeholders
88. CIBSSR-00599
E-Government as Anti-Corruption Tool: Experience from Indonesia Industry Competition, Financial Reporting Quality, and Investment Efficiency:
89. CIBSSR-00533 Evidence from Indonesia
December 4 th to 5 th
Ambassador Hotel, Bangkok, Thailand
90. CIBSSR-00540 Stakeholder Participation in Managing Indonesian Fimale Domestic Workers in Malaysia
91. CIBSSR-00523 Human Resource Development (HRD) Challenges in Response to the ASEAN Community Integration: A Case of Multinational Corporations in Thailand
92. CIBSSR-00606 Navigating International Expansion Through Digital Leadership And Innovation For Telecommunication State Owned Enterprise: Case Study Of Telkom Indonesia International
93. CIBSSR-00579 The Effect of Individual Entrepreneurial Orientation to Hospitality Entrepreneurial Intention: Examining the Mediating Role of Self-Esteem
94. CIBSSR-00578
Indonesian Tuna Fishery Export to Japanese Market
95. CIBSSR-00490 Contributing factors of Purchase Intention Toward Halal Products in Non-Muslim Community
96. CIBSSR-00498 Improving Performance By Harmoniuous Culture Approach In Internal Marketing: A Case Study On Hotel In Ubud
97. CIBSSR-00494 Local Culture, Internal Marketing And Employee Satisfaction In Improving The Financial Performance: A Case Study At Microfinance Institutions In Bali
98. CIBSSR-00295 Real and Accrual-Based Earnings Management in Islamic Banks in Indonesia
99. CIBSSR-00674 Analysis of Adoption of Organic Rice Farming: Critical Assessment of Rice Farming Methods
CIBSSR-00419 Antecedent Factors On Auditor’s Attitude To Intend For Conducting A Qualified Audit
CIBSSR-00420 Earnings Management, Effective Tax Rate (ETR) And Book-Tax Gap (BTG)
CIBSSR-00525
The Effectiveness of Leadership Management Training
December 4 th to 5 th
Ambassador Hotel, Bangkok, Thailand
CIBSSR-00411 The Challenges And Strategies Of Indonesia In Fiscal Policy To Welcoming ASEAN Economic Community
CIBSSR-00595 Going Beyond Gender, America’s Next Top Model Liberates Minorities
CIBSSR-00569 The Moderating Role of Social Cynicism on the Relationship between Religiosity and Attitudes toward Codes of Ethics
CIBSSR-00602 Wayang Topeng Malangan (Malang Masked Puppet): Turning Art Into Tourism Product And Destination
CIBSSR-00679 Security Dilemma the Implementation of ASEAN Security Community
CIBSSR-00466 Determining Behavioural Intention to Use Mobile Tourism Apps: Moderating Effects of Age
CIBSSR-00582 Bridging the Gap of Idea Management Systems Application and Organizational Effectiveness with Adaptive Structuration Theory
CIBSSR-00560
Knowledge Management in a Higher Education Institution
CIBSSR-00692
Network Mining for Marketing Innovation
CIBSSR-00573 Phenomenon, Problems Marriage Unregistered, and alternative, protect women from the proliferation of adultery
CIBSSR-00670 Batik Minang as Culture Indonesia to Support Cretive Industry
CIBSSR-00660 The role of social accounts in shaping CSR practices in Bangladesh: Evidence from the Islamic Bank
CIBSSR-00652 The Role Of Entrepreneurial Orientation In Achieving Organization Performance Through Business Model Innovation And Asset Relational Collaboration
CIBSSR-00513 Intention to migrate among international Muslim students in Malaysia
December 4 th to 5 th
Ambassador Hotel, Bangkok, Thailand
CIBSSR-00591 Work Load Analysis On State-Owned Company In The Health Sector In Bandung, Indonesia
CIBSSR-00580 Standard Compliance Of Guıdelines And Regulations For Building Design Classroom Capacity for Students In Secondary School Buildings
CIBSSR-00451 Experiential Marketing to Increase Net Marketing Contribution Margin (NMCM) through Customer Value
CIBSSR-00476 Legal Protection For Trademarks: The Use Of Common Word That Is A Part Or An Element Of A Well-Known Trademark
CIBSSR-00561 The Influence of Motivation on Sport Involvement and Tourism Benefit: A Case Study of Pokemon Go
CIBSSR-00669 Option Pricing Model taking into account Dividend Yield and Earning Yield
CIBSSR-00611 Production Networks Under the ASEAN Plus Six. A Good Deal or a Threat?
CIBSSR-00598 Indonesia’s Productivity Growth: Evidence of Industrialization or Deindustrialization in The Java Island?
CIBSSR-00594 The Effect of Earnings Per Share, Price Earnings Ratio, Dividend Payout Ratio, And Leverage On Price Book Value Through Earning Management
CIBSSR-00644
Financial Flexibility and Firm Life Cycle
CIBSSR-00458 Driving, Developing and Deployment Capabilities for a Management Innovation: Case Study From a Rail Organisation
CIBSSR-00603 Dominant Factors Affecting The Behaviour Of Innovative Employees
CIBSSR-00464 Company Characteristics, Corporate Governance, Audit Quality and Earnings Management
CIBSSR-00501 The Effect of IFRS Convergence on Earnings Quality: Empirical Evidence from
December 4 th to 5 th
Ambassador Hotel, Bangkok, Thailand
Indonesia Listed Companies
CIBSSR-00488 The Effect of Motivational Bonus, Leverage, Firm Size, Corporate Governance and Free Cash Flow on Earnings Management
CIBSSR-00635 Model Managerial Behavior on Market Capitalization (Study on Consumer Goods companies listed on the Indonesia Stock Exchange).
CIBSSR-00667 The Effect Of Corporate Governance, Ownership And Tax Aggressiveness On Earnings Management.
CIBSSR-00470 Achieving Brand Loyalty Through Brand Experience, Brand Commitment, and Brand Trust.
CIBSSR-00625 The Influence of Leadership Style, Compensation, Work Environment on Employee Performance.
CIBSSR-00587 Obligation Of Contractual Multi-Tire Dispute Resolution Clauses
CIBSSR-00461 The Effect Of Audit Firm Reputation and Auditor’s Capability on Audit Quality: Evidence From An Emerging Market.
CIBSSR-00696 The Effect Of Partner Selection On Firm Performance Through Supply Chain Collaboration And Collaborative Advantage
CIBSSR-00643 Destination brand identity: An application of branding theories to local community
CIBSSR-00236 Efficient Portfolio Composition Of Indonesian Islamic Bank Financing
CIBSSR-00468 The Development Model Of Small-Industry Based In East Java: A Regional Comparative Study In East Java
CIBSSR-00538 The Day Of The Week Effect, Monday Effect And Weekend Effect At Indonesian Stock Exchange
CIBSSR-00583 Earnings Management, Corporate Governance, And Tax Avoidance: The Case Of Indonesia
December 4 th to 5 th
Ambassador Hotel, Bangkok, Thailand
CIBSSR-00617 Emotional Intelligence and Work Performance of Accounting Students in Internship Activity
CIBSSR-00619 Service Quality: The Determinants and Its Impact on Customer Satisfaction (Survey in Islamic Banks Customers in Indonesia)
CIBSSR-00607 Potential Studies About Non-Academic Revenue To Create Independence As State Universities With Legal Status
CIBSSR-00509 Statistical Methods as a Justifying Tool for the Establishment of National Oil Company (NOC): Vertical Approach
CIBSSR-00510 Statistical Methods as a Justifying Tool for the Establishment of National Oil Company (NOC): Horizontal Approach
CIBSSR-00520 How Venture Capital Firms Evaluate Indonesian Start-Ups for Financing
CIBSSR-00648 Toponimi in the Southern West Java: a Sundanese's Cultural Diversity
CIBSSR-00286
Retaining Women in the Malaysian Private Sector
CIBSSR-00543 The Implementation of Model Describing The Role of Good Corporate Governance and Auditor Independence in Earnings Quality Improvement
CIBSSR-00545 The relationship among resident’s perceptions, trust in government, and political support: a case study of R3A highway project in Phayao province, Thailand
CIBSSR-00629 Cost of Equity and Cost of Debt as Determinants and Consequences of CSR Disclosure Level
155. CIBSSR-00577
Optimization Of Copyright Protection To Traditional Cultural Expression Through Sinergity Between The Copyright Law And The Law Of Cultural Utilization
CIBSSR-00646
Political Dynasties and Quality of Government
December 4 th to 5 th
Ambassador Hotel, Bangkok, Thailand
CIBSSR-00613 How does consumer's lifestyle affect their house brand purchasing decision?
CIBSSR-00645 How The Supply Chain Risk Management Strategies impact on The Frequency of Supply Chain Disruptions , Study : Hijab fashion Industry in Bandung, Indonesia
CIBSSR-00709 Finance Of Regional Government: An Evaluation Of Economic Development Policy Budget
CIBSSR-00687 Rural Fund and Rural Development: Principal Agent Perspective
CIBSSR-00473 The Role Of Street Level Bureaucrat In Implementing Renewable Energy Policy In Indonesia
CIBSSR-00474 Reducing Poverty Through Creative Economy In Indonesia: Perspective Of Policy
CIBSSR-00526 Creative Imitation for Innovation Strategy: Experience from Indonesian Water Technology Industry
CIBSSR-00575 Model Of Community Empowerment To Realize Sustainable Forest And Community Welfare (Case Study In Perum Perhutani Unit III Of West Java And Banten)
CIBSSR-00700 Demand of Child Care Type From Working Mother Palembang South Sumatera, Indonesia
CIBSSR-00671 Management Model of Basic Medical Service Under Social Security Scheme in Thailand
CIBSSR-00637 Measuring belief in conspiracy theory: an Indonesian adaptation of the generic conspiracist beliefs scale
CIBSSR-00649 Developing a Semiotic Analysis Tool of Humor in Manga: A Pilot Study of Cognitive and Cultural Representation in Humorous Comic
CIBSSR-00426
Legal Policy To Overcome Legal Infiltration
CIBSSR-00278 Insights of Claim Records to Support Proactive Operation and Maintenance in
December 4 th to 5 th
Ambassador Hotel, Bangkok, Thailand
Property Management
CIBSSR-00478 Workplace Bullying as a Social Phenomenon Affecting the Quality of Life and Social Relations
CIBSSR-00699 The Canvas Model As A Strategy Improving Financial Profits: Online Business Case Study In Indonesia
CIBSSR-00434 The Effect of Exchange Rate on the Trade Balance: An Empirical Study in Morocco
CIBSSR-00609 BMT Mentoring Model in the Empowerment of Micro Enterprises
CIBSSR-00713 Paraphrasing in English Academic Writing of Thai Graduate Students
CIBSSR-00705
Relationship Marketing and Brand Equity in Islamic Bank
CIBSSR-00477 Determinant of Corporate Governance and Value Chain : An Empirical Analysis in Indonesia’s State Owned Enterprises
CIBSSR-00708 Infrastructural Development and Poverty Alleviation in Indonesia (Municipal Panel Data 2002 – 2013)
CIBSSR-00528 Entrepreneurial Personality in Predicting Self-Regulation on Small and Medium Business Entrepreneurs in Pekanbaru, Riau, Indonesia
CIBSSR-00634 Going Concern Accounting Principle On Micro, Small And Medium Enterprises (Msmes). (Case Study On Msmes In Pontianak, West Kalimantan, Indonesia).
CIBSSR-00662 Job Demands-Resources on Dual Model of Work-Family Conflict and Enrichment at Islamic Microfinance Institution
CIBSSR-00694 Global Compensation Model: The Practice in Globally Competitive Environment
CIBSSR-00614 Livelihoods Support of Household Disaster Management Lived in Disaster Prone II Mt.Slamet, Indonesia
December 4 th to 5 th
Ambassador Hotel, Bangkok, Thailand
CIBSSR-00677 Good Corporate Governance inflation impacts on the financial distress of the consumer goods sector
CIBSSR-00425 The Factors Influencing Passengers’ Interest In Using Online Motorcycle Transport
CIBSSR-00615 Migration Patterns and Capital Accumulation of Female Migrants from Rural to Urban Areas
CIBSSR-00608 Entrepreneurial Intentions of University Students in Bandung, Indonesia
CIBSSR-00610 Understanding Consumer Purchase Loyalties Of Instant Coffee Products In Indonesia Using Neural Network Approach
CIBSSR-00306 Determinants Of Islamic Bank’s Profitability: An Indonesia Evidence
CIBSSR-00683 A Comparative Study Of Subjective Well-Being Among Working Mothers In Indonesia And China
CIBSSR-00620 Training Effectiveness of Differentiated Instruction to Enhance Teachers’ Sense Efficacy in Inclusive School
CIBSSR-00626 The Effect of Contingent-Fit between Belief Control and Strategic Risk-Uncertainty on Management Control Effectiveness: Evidence from Indonesia
CIBSSR-00406 Analysis Of Islamic Banking Efficiency Using Sharia Maqashid Approach(Study On Islamic Banks In Indonesia And Malaysia)
CIBSSR-00574 Modern Hypermarket Receiving Yard Utilization by Implementing Queuing Simulation Model
CIBSSR-00588 Multifactor On Macroeconomic Fundamentals To Explain The Behavior Of Sectoral Indices In Indonesian Stock Exchange
CIBSSR-00391 The Influences of Achievement Motivation And Social Support on Adversity Quotient Among Students Of Islamic University Of Riau
December 4 th to 5 th , 2017 Ambassador Hotel, Bangkok, Thailand
CIBSSR-00676 The Protection Of Non Traditional Trademark In Indonesia New Trademark Law: Unfinished Business Remains Unfinished
Comparison of Traditional and Value- Added Method on China’s Trade
CIBSSR-00232
Building the B2B Customer Loyalty: A Role of Relationship Quality
CIBSSR-00380 Corporate Governance, State Ownership and Firm Performance : (An Empirical
CIBSSR-00274
Study of State-Owned Enterprises in Indonesia) Socialization: an important factor of redenomination success in Indonesia
CIBSSR-00437
Impact of Free Trade Zone on Cigarette Consumption:
CIBSSR-00332
The Case of Indonesia Household Analysis of Implementation of PSAK 69 in PT Perkebunan Nusantara V (Persero)
CIBSSR-00548 Analysis of consumer preferences related to the use of digital devices in the e-
CIBSSR-00482
commerce dimension The Effect Of Change Management To The Quality Of Management Accounting
CIBSSR-00547 Information System And Its Impact To The Quality Of Management Accounting Information (Study On Insurance Firm In Bandung, West Java)
Analysis of the relationship between empathy and personality among undergraduate
CIBSSR-00505
students of teaching professions Speed of Adjustment, Cash Flows and Shari’ah Compliance of Malaysian Firms
CIBSSR-00542 Research Self-Efficacy Strengthening and Research Productivity through Research
CIBSSR-00408
Culture Implementation Legal Impact Of Asean Economic Community Establishment 2015 Towards
CIBSSR-00439 National Economic Competitiveness Specifically In Investment And International Trade
The Effect of the Political Economic Transformation on the Structural Changes of
CIBSSR-00555
Myanmar Economic Development Debt Maturity Structure and Shari’ah Compliance: Evidence from Malaysia
CIBSSR-00524 The Impact of Job stress on Couter productive Work Behavior Among Bank
CIBSSR-00348
Employees In Pekanbaru, Indonesia
December 4 th to 5 th
, 2017
Ambassador Hotel, Bangkok, Thailand
International Commercial Arbitration In Indonesia: The Urgency Of Harmonization
213.
CIBSSR-00472
With Uncitral Model Law 2006
December 4 th to 5 th , 2017 Ambassador Hotel, Bangkok, Thailand
Building the B2B Customer Loyalty: A Role of Relationship Quality
Li-Wei, Liu 1 , Wen-Goang, Yang 2 *, Wei-Hsin, Liu 3
123 Chaoyang University of Technology, Taichung, Taiwan
ABSTRACT
The purpose of this study was to investigate the E-Commerce relationship quality and loyalty in B2B supplier and client’s relationships. This study tries to conceptualize a model based on the relationship quality that is applied to understand loyalty in B2B environment. The subjects of this study, from whom 81 valid questionnaires were collected, were the clients of the supplier’s ERP system in the Taiwan. When descriptive statistics and partial least squares (PLS) were adopted to analyse the collected valid data, we obtained the following findings. Relationship quality was perceived through the behaviour of both supplier and clients and the quality of their
interaction. Relationship quality antecedents include the information sharing and customer orientation. The finding suggests that supplier with strong levels of customer orientation, the supplier and clients were built a stronger relationship and high loyalty. Surprisingly, information sharing shown no significant effects on the relationship quality. This study implies that using information sharing and customer orientation strengthen their relationship quality, thereby enhancing loyalty. The finding of this study implies that it is important for a B2B supplier management to understand clients’ needs and responses. B2B suppliers can learn from this study, that customer orientation, relationship quality, commitment, have a positive impact on loyalty in both direct and indirect ways.
Keywords : Information sharing, customer orientation, B2B relationship, PLS-SEM, Relationship Marketing
December 4 th to 5 th , 2017 Ambassador Hotel, Bangkok, Thailand
Comparison of Traditional and Value- Added Method on China’s Trade
1 Ming Fan, Zhang Wei 2
1 School of Economic and Management, National University of Malaysia, Bangi, Selangor, Malaysia
2 Faculty of Economics & Administration, Univerisity of Malaya, Malaysia
ABSTRACT
Under the background of the division of global value chain, traditional trade statistics based on customs territory cannot answer the question of who is producing for whom, but also exaggerates the trade situation of China. So the paper estimates China's trade in the value-added method and traditional method and comparisons could be made with the results between two methods. We analysis through the whole trade to the world, sector trade to the world and bilateral trade between China and US to illustrate the difference and advantage of the value-added method. It is found that the traditional customs statistical method not only overestimates the export scale of China, but also seriously distorts the export scale of various industries in China.
Keywords : Value Added Trade; Input-Output Table; Global Value Chain;
Ambassador Hotel, Bangkok, Thailand
Increasing Productivity Through The Empowerment of SME: A Case Of Cepogo Tourism Village, Boyolali, Central Java
Nunung S. Mulyani, Anastasia Riani
Department of Economics Universitas Sebelas Maret, Surakarta, Indonesia
ABSTRACT
This research is based on our previous study in the same object. Forms of organization SME everything is shaped individual effort. In operation SMEs do not split the treasure so that less effort can determine the actual amount of income, although progress can be seen from the business and assets as well as a means of increasing the number of production processes and the behavior of the large number of marketed. So that SMEs need to get an effective coaching in Financial Management in order to accurately determine the extent of the effort was successfully implemented. On the whole technical or administrative problems identified by the proposing team in every aspect of SME businesses are: Production of scale is limited because lack of means of production, Ability / skill craftsmen minimal human resources, Management businesses are still traditional, Marketing is limited (in terms of network) and the number of competitors. Empoyees of SMEs who are empowered, include the provision of responsibilities, authority, power will feel job satisfaction. In the empowerment the manajer/supervisor allows his subordinates to plan, implement the plan and control it in the form of responsibility, and ultimately increase their job productivity.
Keywords : Empowerment, Job Satisfaction, Work Productivity
December 4 th to 5 th , 2017 Ambassador Hotel, Bangkok, Thailand
Internal Control Implementation in the Revenue Cycle – Case Study
an Online Transportation Company
Amalia Khaeriah Abidin 1 and Alfiandri 2
1,2 Swiss German University, Indonesia
ABSTRACT
The objective of the study is to analyze the establishing the revenue cycle in Gojek Indonesia, PT and to examine the internal control implemented in revenue cycle in Gojek Indonesia, PT. The research study uses the case study method which is a sample of the study only one company i.e., Gojek Indonesia, PT. The population of the study is Revenue Department, Finance Department, and Accounting Department. Data gathered using survey questionnaires, which are distributed to sixty employees coming from these departments, in-depth interviews were conducted with the CFO and Accounting Manager to gain more information and to support the empirical evidence of this study. Variable of the study consist of one independent variable i.e., revenue cycle, one moderating variable i.e., COSO framework and one dependent variable i.e., department performance. The study finds that the documents involved in the revenue cycle are in line with the theory suggested, and so is the flow of documents from one batch to another. However, the flow occurs digitally, and not manually. As theory stated that revenue cycle divided into two sections namely, service order procedure and cash receipt procedure, therefore, internal control implements on that two sections i.e., internal control in the service order procedure and internal control in the cash receipt procedure. Although the firm implements control system such as, access control and access sensitive information to those authorized, they do not provide a formal organization chart and formal standard operation procedure. Having formal organization chart and formal operation procedure is crucial thing to delegate the tasks, responsibility and improve horizontal and vertical communication. İt is also applied on cash receipt procedure. Because no standard operation procedure on cash management plan, therefore it would bring cases in the future. For example, a new employee who has not familiar with managing cash receipt, and no formal standard operation procedure available then the possibility of doing errors are high, meanwhile, double record and miss record of cash receipt occurs due to many merchants involve in the business line.
Keywords: Online Transportation Company, Revenue Cycle, Internal Control.
December 4 th to 5 th , 2017
Ambassador Hotel, Bangkok, Thailand
The Effect of Application of Management Accounting to Performance through Strategy
Ali Muktiyanto
Universitas Terbuka, Indonesia
ABSTRACT
This study aims to prove the role of management accounting to performance through the choice of strategy (Muktiyanto, 2016; Parnell, 2010). The test results with structural equation modeling on 70 (seventy) of S1 Accounting Study Program in Indonesian in 2016 (composition: 70% Private Universities and 30% Public Universities) proved that the accounting management directly influences the performance, but not mediated by strategy. The practice of budgetary slack, the modern accounting application such as activity-based costing and target costing, the use of performance measurement techniques such as the balanced scorecard, measurements by performance-based, and the economic value added, as well as the integrated information system is an important factor in improving the performance of Higher Education. The choice of strategy "stuck in the middle" has not been able to improve the performance of Higher Education directly nor as a mediating between management accounting and performance. The effort of Higher Education to improve the performance is chosen a single strategy or focus on the prospector's strategy.
Keywords : Management Accounting, Strategy, Performance.
December 4 th to 5 th , 2017 Ambassador Hotel, Bangkok, Thailand
Local TV Station in Indonesia (Case Study of Media Management
Style of Batu TV in Broadcasting Network System Era)
Anang Sujoko
Universitas Brawijaya, Indonesia