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THE 12TH MALAYSIA­INDONESIA INTERNATIONAL CONFERENCE ON ECONOMICS, MANAGEMENT, AND ACCOUNTING 2011

MIICEMA

“Borderless Economy: Opportunities and Challenges for Businesses in
Southeast Asia” 13­14 October 2011 VENUE: Magister Manajemen Magister Perencanaan Pembangunan Fakultas Ekonomi, Universitas Bengkulu

PROCEEDINGS
EDITED BY: Lizar Alfansi Paulus Sulluk Kananlua Sugeng Susetyo Effed Darta Hadi Siti Aisyah Ferry Tema Atmaja MAIN ORGANIZER:

Fakultas Ekonomi Universitas Bengkulu, Indonesia JOINT ORGANIZERS:

Universitas Kebangsaan, Malaysia Universitas Syahkuala Banda Aceh, Indonesia Universitas Muhammadiyah Surakarta, Indonesia Institut Pertanian Bogor, Indonesia Universitas Padjajaran Bandung, Indonesia ISBN 978­979­9431­68­4

Copyright 2011 Fakultas Ekonomi, Universitas Bengkulu

All rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means, electronics or mechanical including photocopy, recording or any information storage and retrieval system, without permission in writing from Fakultas Ekonomi, Universitas Bengkulu

Published in Bengkulu by Fakultas Ekonomi, Universitas Bengkulu Jl. WR.Supratman, Kandang Limun Bengkulu 38371 A

Printed in Bengkulu By Unib Press Universitas Bengkulu Jl. WR.Supratman, Kandang Limun Bengkulu 38371 A

Proceedings of the 12th Malaysia­Indonesia International Conference on Economics, Management, and Accounting: Borderless Economy: Opportunities and Challenges for Businesses in Southeast Asia/ Edited By Lizar Alfansi, Paulus Sulluk Kananlua, Sugeng Susetyo, Effed Darta Hadi, Siti Aisyah, Ferry Tema Atmaja

ISBN 978­979­9431­68­4

.....TABLE OF CONTENT The Conference History…………………………………………………………………................................................................... MIICEMA Unib‐ 56 Dampak Ekonomi Sektor Pariwisata Di Provinsi Kepulauan Bangka Belitung......................................................... MIICEMA Unib‐7 Keberkesanan Menyeluruh Agihan Zakat: Kes Bantuan Modal Kepada Asnaf Fakir Dan Miskin ....................... MIICEMA Unib‐ 91 Studies On The Performance Of Microfinance: Local Diversity……………………………………………………………………… MIICEMA Unib‐95 Household Debt Decision: The Role Of Aspiration....... MIICEMA Unib‐ 28 Small And Medium‐Sized Enterprises Development In The First Malaysia Plan Through The Tenth Malaysia Plan ............. MIICEMA Unib‐ 52 Searching For Monetary Policy Indicators In Islamic Financial System........ MIICEMA Unib‐117 Firm‐Level Investment And Monetary Policy In A Small Open Economy: Evidence From Malaysia……………………… MIICEMA Unib‐120 Performance Comparison Civil Servants Region Before ix­x xiii xiv xv­ xxix xxx­lv lvi lvii 1‐14 15‐26 27‐38 39‐55 56‐62 63‐72 73‐89 90‐ 108 109‐ 122 123‐ 134 135‐ 148 149‐ 162 163‐ 181 182‐ 195 196‐ 202 203‐ 223 224‐ 238 239‐ 256 257‐ 270 271‐ ................................ MIICEMA Unib‐ 17 An Optimal Model Of Monetary And Fiscal Policy Interaction ............ FULL PAPERS ECONOMICS TRACK MIICEMA Unib‐4 Bilateral Trade Relations Of Malaysia And Saudi Arabia ‐ An Analysis ............... MIICEMA Unib‐105 The Impact Fiscal Deficit And Macroeconomic Variables On Inflation In Indonesia……………………………………………… MIICEMA Unib‐108 Empowering Women To Reduce Poverty Through Microfinance………………………………………………………………............ MIICEMA Unib‐23 Analysis Of Life Insurance Demand In Malaysia . MIICEMA Unib‐64 Implication of SBI Interest Rates On Banking Industry in Indonesia……………………………………………………………………...................... MIICEMA Unib‐50 Short And Long Run Causality Relationship Between Indonesian Human Resources And Investment Since 1985 Until 2007..... Social Comparisons And Attitude Towards Debt……………………......................... List of MIICEMA 2011 Organizing Committee………………………………………………….. MIICEMA Unib‐53 Pengumpulan Modal Manusia Dan Kesannya Terhadap Pertumbuhan Ekonomi............................ Greeting from the Conference Chair………………………………………………………………… Conference Program………………………………………………………………………………………....................................................................................................................................................................................................................................................................... List of MIICEMA 2011 Reviewers…………………………………………………………………….... MIICEMA Unib‐11 How Instant Messaging Improves Real Life Interaction: Case Study Of Blackberry User Group ………………………….......... Keynote Speaker Papers…………………………………………………………………………………....................................................... MIICEMA Unib‐41 Investigating the ‘Goldilocks Phenomenon’ in Branding: What Size and What Place?................ MIICEMA Unib‐ 73 An Empirical Application To Regionalism On ASEAN Trade: A Temporal Cross‐Section And Panel Analysis With The Gravity Model……………………………………………… MIICEMA Unib‐82 Technical Efficiency And Input Productivity Of Small And Medium Enterprises In The Malaysian Food Processing Industry……………………………….......................................... Concurrent Session Program………………………………………………………………….

.. 285 286‐ 311 NON‐ 15 NON‐17 NON‐18 NON‐22 NON‐23 NON‐ 31 NON‐34 NON‐ 36 NON‐37 NON‐ 39 NON‐41 NON‐42 NON‐ 45 NON‐48 NON‐ 49 NON‐52 NON‐ 53 NON‐55 Trade Flows Of Agricultural Commodities Of Indonesia Between Malaysia And China………………………………………... Gender Role Allocation In Selected Coffee Postharvest Activities In Rejanglebong And Lebong District......... Public Spending And Health Service Performance In Indonesia…………………………………………………………………….. Bengkulu Province………………………………………………………. Determinants Of Foreign Trade: A Comparative Study Between Indonesia And Malaysia……………………………………………………………………… Factors Affecting Indonesian Potato Farmers Contracting Decision……………………………………………………......... Strategy Behavior In The Economies Of Coffee Farmers Using Protected Forests: Case Study In Protected Forest Bukit Pedinding Hill And Serdang Hill In Sub District Lebong………………………………………………………………………… Islamic Bank Practices..... The Implementation Of Export Subsidies Elimination By Developed Countries And It…………………………………………..... Ifemale Participation In The Labor Market In Bengkulu City……………………………………………………………………………..... Public Debt... Fiscal Sustainability.... And Economic Growth.......... An Integrated Model Proposed For Entrepreneurship Education And Development For Students In Bengkulu University…………………........MIICEMA Unib‐129 MIICEMA Unib‐131 MIICEMA Unib‐132 MIICEMA Unib‐135 NON‐4 And After Expansion In The Province Riau ………………… Socioeconomic And Gender Differences In Access To Health Care In Malaysia: A Non‐Linear Decomposition Approach……………………………………………………………………. Political Influence On Economic Decision‐Making In Government‐Owned Companies: A Qualitative Assessment ………………………………………………………………… The Disparity Of Economic Development Among Provinces In The Region Of South Sumatra In The Era Of Regional Autonomy……………………………………………………… How Indonesian Crude Palm Oil Export Demands Respond To Exchange Rate Volatility?: An Error Correction Model Approach…………………………………………. Idealism And Reality………………… 312‐ 325 326‐ 340 341‐ 352 353‐ 360 361‐ 373 374‐ 379 380‐ 400 401‐ 425 426‐ 438 439‐ 448 449‐ 456 457‐ 475 476‐ 490 491‐ 499 500‐ 522 523‐ 539 540‐ 557 558‐ 568 569‐ 580 581‐ 592 The Challenges Of Sustainable Transportation: 593‐ Malaysian Experience…………………………………………………. 611 Empowering Micro Business: Program Effectiveness 612‐ Assessment Of KPN In Lhokseumawe…………………………… 625 ............. Foreign And Domestic Shocks: Macroeconomic Responses Of Asean‐3 Countries………………………………... Spatial Concentration Of Manufacturing Industry In Java Island…………………………………………………………………………...... Development Of Forest Area Society Participation In Business Activity Based On Environmental Conservation …………………………………………………………………………………… Lokalisasi Pengagihan Zakat Dan Cadangan Khidmat Sosial: Satu Tinjauan Awal…………………………………………… Vulnerabiliti Pekerja Malaysia Dalam Persekitaran Kehadiran Pekerja Asing……………………………………………… A Conceptualization Of The Cost Of Equity Of Islamic Banks…………………………………………………………………………....

........ Consobiz Ventures…………… MIICEMA Unib‐27 MIICEMA Unib‐41 MIICEMA Unib‐42 MIICEMA Unib‐48 MIICEMA Unib‐59 MIICEMA Unib‐67 MIICEMA Unib‐ 69 MIICEMA Unib‐75 MIICEMA Unib‐76 MIICEMA Unib‐79 MIICEMA Unib‐87 MIICEMA Unib‐100 MIICEMA Unib‐109 MIICEMA Unib‐112 MIICEMA Unib‐119 MIICEMA Unib‐122 MIICEMA Unib‐127 MIICEMA Unib‐98 626‐ 637 638‐ 647 648‐ 658 659‐ 681 682‐ 704 705‐ 720 721‐ 734 735‐ 747 748‐ 755 756‐ 771 Resilience Of Islamic And Conventional Stock Markets Of Indonesia During The 2007 Global Financial Crisis: A Comparative Empirical Examination………………………................... 846 Do Human Resource Practices Influence Employees To 847‐ Engage In Deviant Work Behavior? An Empirical 856 Investigation In Malaysian Companies………………………......................MANAGEMENT TRACK MIICEMA Unib‐6 Budaya Organisasi Islam moden:kajian kes Bank Islam Malaysia Berhad……………………………………………………….......................... 863 Tri Dharma Phylosophy Upon Budi Santoso’s 864‐ Leadership In Suara Merdeka Newspaper…………………........ Modelling The Causal Relationship Of Organizational Justice...... Agility And Multiple Crises: 877‐ Premilinary Study On Aim………………………………………… 892 Reviewing Outsourcing Controversy In Indonesia: An Exploratory Study Of Human Resources Outsourcing Controversy In Semarang City……………………………………....................... Investigating The ‘Goldilocks Phenomenon’ In Branding:What Size And What Place?.................. 818 The Effect Of Consumer Materialism Behavior Toward 819‐ Consumer Purchase Decision On Private Label 827 Products…………………………………………………........... 772‐ 787 788‐ 798 799‐ 804 Comovements And Stock Market Integration In Asia: 805‐ Post Financial Crisis 1997…………………………………………............................. How Are China’s Fruit Perceived By Indonesian 828‐ Consumer?........ MIICEMA Unib‐ 20 Quality Management in PT........... Branding Malaysia As ‘Halal Hospitality’: A Conceptual 857‐ Paper……………………………………………………………………….............. Critical Review on Measuring Financial Constraints: Multicriteria Approach……………………………………………… Exploring The Relationship Between Job Satisfaction And Nurse Performances…………………………………………… Dilemma Of Business Ethics: The Solution………….. And Organizational Citizenship Behavior…………………...... A Study On The Effect Of Iran Mercantile Exchange On Accepted Metals Prices……………………………………………… Effectiveness of Inventory Management of Minute Maid Pulpy Orange at Coca Cola Bottling Indonesia West Java Operation…………………………........ 876 Financial Stress. Job Satisfaction.. The Impact Of Transformational Leadership On Absenteeism: Mediating Role Of Psychological Empowerment…………………………………………………………. 893‐ 902 903‐ 913 NON‐2 .................. 838 A Cross‐Cultural Testing The Applicability Of Status 839‐ Consumption In Indonesia And Malaysia……………………....... Malaysia…………………………………………………………………… MIICEMA Unib‐12 Consumer Perception towards Online Shopping: Case Study of Online Store in Bandung………………………………..... MIICEMA Unib‐9 Entrepreneurial Motivation: The cases of Indian restaurant owners in Selangor and Kelantan............ A Comprehensive Review Of Trading Strategies: In Search An Exellent Strategy For Traders In The Indonesia Stock Exchange………………………………………….

... The Impact Of Internal Marketing And Customer Orientation To Service Quality And Their Implication On Customers Satisfaction Of Hospital Service Management …………………………………………………………….. An Analysis Of Prospective Collegians Perception To Develop Marketing Opportunities Of Higher Education In South Sumatra……………………………………………………….. Competitive Orientation And Coordination Functions Of Cross Product Innovation (Case Study On Small And Medium Craft Aceh Industries) ………………………………………………..... MIICEMA Unib‐15 Malaysia…………………………………………………………………… MIICEMA Unib‐ 19 Malaysian Code of Corporate Governance:The Impact on Quality of Reported Earnings of Kuala Lumpur Composite Index (KLCI) Components………………………...... ... Structure Of Formality As Moderating On Relationship Between Strategy Implementation And Firm Performance In Indonesia…………………………………………... MIICEMA Unib‐22 MIICEMA Unib‐ 29 Consumer Etnocentism On High Involvement And Low Involvement Products………………………………………………. Examining The Effects Of Transformational Leadership In Indonesia And Australia………………………………………… The Role Of Leadership In Managing Individuals’ Career Anchors: A Theoretical Perspective………………… The Effect Of Good Corporate Governance Practices And Bond Rating On Bond Yield To Maturity………………. The Role Of Work Motivation As Mediating Variable On The Relationship Between Leadership Styles And Job Satisfaction At Regional Office Bengkulu Province…………………………………………………………………… Exchange Rate‐ Interest Differential Relationship: Evidence From Selected East Asian Countries…………….... 914‐ 925 926‐ 943 944‐ 960 961‐ 974 975‐ 1005 1006‐ 1015 1016‐ 1023 1024‐ 1052 1053‐ 1064 1065‐ 1072 1073‐ 1088 1089‐ 1096 1097‐ 1115 1116‐ 1123 1124‐ 1131 1132‐ 1156 1157‐ 1174 1175‐ 1196 1197‐ 1206 1207‐ 1216 The Effect Of Capital Structure On Profitability: The Extended Analysis Of Biotechnology Companies Listed On The Bursa Malaysia……………………………………………… The Influence Of Capital Structure And Growth Of Company To Firm Value At Company In Indonesian Stock Exchange………………………………... Faktor‐Faktor Yang Mempengaruhi Pengunjungan Pasar Raya Besar: Suatu Tinjauan Di Sebuah Pasar Raya Besar Di Melaka………………………………………………. The Influence Of Customer Orientation... Marketing Study Of Fisheries And Marine Products On Sea Coastal Management Of Bengkulu City………………… Identification Of Training Effect On Small Business Performance…………………………………………………………….. Innovation Competencies And Operational Effectiveness……………………………………………………........ Budgetary Participation and Managerial Performance: A Study in Ministry of Home Affairs (MOHA).. Organizers........ Consumers's Perception and Brand Image in Creating Brand Loyalty…………………………………………………………… Examining Relationships Among Leadership. Users........NON‐3 NON‐9 NON‐ 11 NON‐12 NON‐ 19 NON‐33 NON‐ 38 NON‐40 NON‐43 NON‐ 44 NON‐46 NON‐ 47 NON‐50 NON‐ 56 NON‐57 ACCOUNTING TRACK MIICEMA Unib‐3 Perceptions Of Accountants.. And Students On Indonesian Education Standard For Professional Accountants…………………………………………......

The Effect Of Good Corporate Governance Practices And Bond Rating On Bond Yield To Maturity………………... 1424 Effect Of Changes In World Oil Prices And The Monetary 1425‐ Variables Towards Composite Stock Price Index........... Earnings Management Practices In Companies Listed In Jakarta Islamic Index‐Indonesian Stocks Exchange…………………………………………………………………...... Period 1437 January 2007 S / D December 2010 Through “Error Correction Model” Approach………………………………………………. Perception Of Accounting Community About Creative Accounting……………………………………………………………….......... Pecking order theory of capital structure: empirical evidence from panel generalized method of moments…………………………………………………………………........ Audit Committee. Factors Associated With Auditor Choice: The Case Of 1354‐ Kingdom Of Saudi Arabia…………………………………………… 1378 Financial Behavior And Financial Position: A Structural 1379‐ Equation Modelling Approach …………………………………..... 1392 Board Of Directors......MIICEMA Unib‐ 30 MIICEMA Unib‐39 MIICEMA Unib‐ 40 MIICEMA Unib‐45 MIICEMA Unib‐ 46 MIICEMA Unib‐61 MIICEMA Unib‐ 68 MIICEMA Unib‐81 MIICEMA Unib‐83 MIICEMA Unib‐ 85 MIICEMA Unib‐88 MIICEMA Unib‐ 96 MIICEMA Unib‐97 What Makes People Pay Taxes In Self Assessment System?...... NON‐6 NON‐7 NON‐8 NON‐ 13 Trends In Management Accounting Research Topics Of Bengkulu University Students……………....... Debt Policy and 1353 Dividend Policy in the Agency Problem Mechanism………………………………………………………………. Dan Ukuran Perusahaan Terhadap Risiko Sistematik……………………..... Managerial Performance And Performance Measurement System………………………………………………… Antecedents And Consequences Of Comfort Participating In Class Discussion In Management Accounting Course……………………………………………………..... Audit 1393‐ Characteristics And Timeliness Of Financial Report In 1408 Listed Companies In Indonesia…………………………………..... Response Asymmetries In The Mena Stock Markets……………………………………………………………………... 1438‐ 1452 1453‐ 1464 1465‐ 1473 1474‐ 1484 1485‐ 1502 1503‐ 1511 1512‐ 1543 NON‐14 NON‐ 16 NON‐19 The Effect Of Budget Participation To Managerial Performance Using Information Technology Use. Pertumbuhan Aktiva...................... Director Diversity And Company Performance: A 1409‐ Review Of Literature…………………………………………………................... Early Warning Model Of Financial Distress………………… 1217‐ 1232 1233‐ 1243 1244‐ 1254 1255‐ 1271 1272‐ 1282 1283‐ 1296 1297‐ 1306 1307‐ 1319 MIICEMA Unib‐104 MIICEMA Unib‐128 1320‐ 1336 Simultaneous Relationship between Managerial 1337‐ Ownership..... .. A Conceptual Framework for Characterizing Strategic Management Accounting and Its implementation………..... Pengaruh Leverage..... Institutional Ownership.... Motivation........... Earnings Management Practices: The Comparative Studies Between Shariah Index (JII) And Conventional Index (LQ‐45) In Indonesian Stock Exchange……………… The Relationship between Religiosity and Tax Morale……………………………………………………………………… Identification Of Earnings Management On The Company Listed On The Index LQ 45 In Indonesia Stock Exchange………………………………………………………….... Job Satisfaction And Stress as Moderating Variables………………………………………………………………….

Windows Of Opportunity. Analysis Of Effect Of Investment Opportunity Set. Impact Of Risk Evaluation On Auditor‐Auditee Negotiation Outcome………………………………………………. The Influence Of Political Factors And Organizational Culture To Utilization Information Performance……………………………………………………………. 1544‐ 1557 1558‐ 1572 1573‐ 1585 1586‐ 1598 1599‐ 1614 1615‐ 1634 1635‐ 1650 1651‐ 1660 1661‐ 1673 1674‐ 1684 1685‐ 1696 1697‐ 1715 1716‐ 1730 1731‐ 1751 1752‐ 1770 . Impact of Higher IFRS Compliance in Bursa Malaysia…………………………………………………………………… Seasoned Equity Offerings: Between Agency Theory.. The Factors Influencing Of Equity Risk Premium Of Indonesian Public Listed Companies…………………………. Female Workers Migration And Mistreatment In Malaysia: A Case Of Housemaids From Central Java ………………………………………………………………………………… … Social Capital. The Effect of Effectiveness Taxes against Increased Revenue Bengkulu City……………………………………………… The Effect Of Delegation Of Authority Between Budget Participation And Managerial Performance On Private University In Indonesia……………………………………………. Free Cash Flow. And Firm Performance…………………………………………………………….NON‐ 20 NON‐21 NON‐ 24 NON‐25 NON‐ 26 NON‐27 NON‐ 28 NON‐ 29 NON‐30 NON‐ 32 NON‐54 NON‐1 MIICEMA Unib‐116 MIICEMA Unib‐32 NON‐ 35 The Effect Of Budgetary Participation On Managerial Performance Through The Organizational Commitment And Work Motivation As The Intervening Variables…………………………………………………………………. Cognition And Risk Perception As Determinants Of Entrepreneurial Opportunity Recognition………………………………………………………………... The Impact Of Cost Management Knowledge On The Relationship Between Partication Budget And Managerial Performance………………………………………….. The Influence Of Corporate Governance And Risk Factors On Equity Risk Premium Of Indonesian Public Listed Companies……………………………………………………… The Influence Of Understanding Financing Staff And Personnel Preparation Of Financial Statements Based On The Governmental Accounting Standards Of Quality Financial Report (Studies In Satuan Kerja Perangkat Daerah (SKPD) Bengkulu City)………………………………………………. Effect On Corporate Governance Audit Qualification……………………………………………………………. Corporate Governance And Firm Size On Debt Policy……………………………………………………………….

Concurrent Program Concurrent Session I (Room MM 1) Day I Thursday.00 12. Users. Ahmad Fariq Mustapha Maryam Eslami and Mohd Rizal Palil 11.20‐11. 13 October 2011 Track Chairman Time 13. 13 October 2011 Track Chairman Time 11.00‐12.50‐14.10 14.30‐13.30‐14.00‐11.10‐14.20 : Accounting ­ Public Sector :Reschiwati Paper Code Non_29 Title Presenter (s) Fachruzzaman and Leni Rini Indriani and Daniel Kristian Mohd Rizal Palil.30 14.40‐12. And Students on Indonesian Education Standard For Professional Accountants The Influence Of Pollitical Factors and Organizational Culture to Utilization Information Performance .20 Miicema Unib‐30 Miicema Unib‐61 Non_30 The Influence of Understanding Financing Staff and Personnel Preparation of Financial Statements Based on The Governmental Accounting Standards of Quality Financial Report (Studies in Satuan Kerja Perangkat Daerah (SKPD) Bengkulu City) The Effect Of Effectiveness Taxes Against Increased Revenue Bengkulu City What Makes People Pay Taxes in Self Assessmet System? The Relationship Between Religiosity and Tax Morale Concurrent Session II (Room MM 1) Day I Thursday.50 : Accounting – Education And Management : Mohd Rizal Palil Paper Code Title Non_7 Perception of Accounting Community About Creative Accounting Antecedents and Consequences of Comfort Participating in Class Discussion in Management Accounting Course Presenter (s) Lismawati and Desy Nathalia Paskah Ika Nugroho and Agung Lestari Reschiwati Robinson Non_13 Miicema Unib‐3 Non‐54 Perceptions Of Accountants.50 13. Organizers.40 11.

50‐09. Motivation.50 : Accounting ­ Management : Fachruzzaman Paper Code Non_14 Non_20 Non_24 Non_32 Title The Effect of Budget Participation to Managerial Performance Using Information Technology Use. Job Satisfaction and Stress as Moderating Variables The Effect of Budgetary Participation on Managerial Performance Through The Organizational Commitment and Work Motivation as The Intervening Variables The Impact of Cost Management Knowledge on The Relationship Between Partication Budget and Managerial Performance The Effect of Delegation of Authority Between Budget Participation and Managerial Performance on Private University in Indonesia Presenter (s) Sriwidharma nelly.50 15. Bella Anindita Putri and Madani Hatta Nila Aprila And Siti Aisyah Halimatusya diah Isma Coryanata .30 16‐30‐16.10 09. 14 October 2011 Presenter (s) Ida Haryanti Binti Mohd Noor Denny Iskandar Tjandrawan and Utoyo Widayat Lisa Martiah Nila Puspita and Herawansyah Lukluk Fuadah Track Chairman Time 08. Malaysia Miicema Unib‐39 Non_6 Non_8 A Conceptual Framework for Characterizing Strategic Management Accounting and its Implementation Trends in Management Accounting Research Topics of Bengkulu University Students Managerial Performance and Performance Measurement System Concurrent Session IV (Room MM 1) Day II Friday.30‐15.10‐09.30‐09.10‐16.50 : Accounting ­ Management : Maryam Eslami Paper Title Code Miicema Budgetary Participation and Managerial Performance: A Unib‐15 Study in Ministry of Home Affairs (Moha).50 08.30 09.10 16.30‐08. 13 October 2011 Track Chairman Time 15.Concurrent Session III (Room MM 1) Day I Thursday.50‐16.

Noor Ismawati Mohd Jaafar and Sabitha Marican Concurrent Session II (Room MM 2) Day I Thursday. Institutional Ownership.10 : Accounting ­ Financial : Roza Hazlil Zakaria Paper Code Miicema Unib‐83 Non_16 Title Presenter (s) Triyono Early Warning Model of Financial Distress Response Asymmetries in The Mena Stock Markets 14.40 11. Debt Policy and Dividend Policy in The Agency Problem Mechanism Bakri Abdul Karim. and Samsul Ariffin Abdul Karim Sri Hermuningsih and Dewi Kusuma Wardani D.20 : Accounting ­ Financial : Daw Tin Hla Paper Code Miicema Unib‐45 Miicema Unib‐46 Miicema Unib‐81 Miicema Unib‐96 Title Earnings Management Practices in Companies Listed In Jakarta Islamic Index‐Ind onesian Stocks Exchange Earnings Management Practices: The Comparative Studies Between Shariah Index (Jii) And Conventional Index (Lq‐45) In Indonesian Stock Exchange Pecking Order Theory of Capital Structure: Empirical Evidence From Panel Generalized Method of Moments Financial Behavior and Financial Position: A Structural Equation Modeling Approach Presenter (s) Wiyadi and Nanang Prasnowo Rina Trisnawati and Sidiq Permono Nugroho Matemilola B.N and Azman‐ Saini W.00‐11.30‐14.W Roza Hazli Zakaria.30‐13.50‐14.Concurrent Session I (Room MM 2) Day I Thursday.50 Miicema Unib‐29 Miicema Unib‐85 The Influence of Capital Structure and Growth of Company to Firm Value at Company in Indonesian Stock Exchange Simultaneous Relationship Between Managerial Ownership.00 12.10‐14. Zulkefly Abdul Karim.20‐11.N.00‐12. 13 October 2011 Track Chairman Time 13.50 13.30 14.40‐12. and Dewi Hadiyanti Ningsih . Bany Ariffin A.T.20 11. 13 October 2011 Track Chairman Time 11. Agus Harjito .

13 October 2011 Track Chairman Time 15. Agility And Multiple Crises: Premilinary Study on Aim 09.50 15.30 09.30 16‐30‐16.Concurrent Session III (Room MM 2) Day I Thursday.50‐16. 14 October 2011 Presenter (S) Daw Tin Hla and Abu Hassan Bin Md Isa Sri Retno Indrastanti and Agus Endro Suwarno Noer Sasongko and Emi Fauziah Darmawan Ahmad Track Chairman Time 08. Pertumbuhan Aktiva. Mohamed Hisham Yahya.10‐09.50‐09. and Norlida Jaafar . and Abdul Razak Abdul Hadi Siti Muliana Samsi and Zarinah Yusof Rahana Abdul Rahman. Comovements and Stock Market Integration In Asia: Post Financial Crisis 1997 Financial Stress.10 : Management ­ Financial : Isnuhardi Paper Code Non_2 Non_38 Title Presenter (S) Iskandar Zulkarnain A Comprehensive Review of Trading Strategies: In Search an Exellent Strategy For Traders in The Indonesia Stock Exchange Exchange Rate‐Interest Differential Relationship: Evidence From Selected East Asian Countries.50 Miicema Unib‐79 Miicema Unib‐122 Hawati Janor.30‐15.10 16.10‐16. Dan Ukuran Perusahaan Terhadap Risiko Sistematik Identification of Earnings Management on The Company Listed on The Index LQ 45 in Indonesia Stock Exchange Effecting Price Oil and Variable Moneter to Composite Stock Price Index Concurrent Session IV (Room MM 2) Day II Friday.30‐09. Chamhuri Siwar.30‐08.50 08.50 : Accounting ­ Financial : Zulkifli Abdul Karim Paper Code Miicema Unib‐32 Miicema Unib‐40 Miicema Unib‐ 68 Miicema Unib‐128 Title Impact of Higher IFRS Compliance in Bursa Malaysia Pengaruh Leverage. Abdul Ghafar Ismail.

50 : Management ­ Human Resources : Nigama K Paper Code Title Miicema Unib‐20 Miicema Unib‐75 Miicema Unib‐42 Non_12 Quality Management in PT.20 Non_11 Non_33 The Role of Work Motivation as Mediating Variable on The Relationship Between Leadership Styles and Job Satisfaction at Regional Office Bengkulu Province Concurrent Session II (Room MM 3) Day I Thursday.10‐14.30‐14. Samuel Garrett‐ Jones.00‐12.Concurrent Session I (Room MM 3) Day I Thursday.00 12.00‐11. 13 October 2011 Track Chairman Time 11. Muchiri and Meiliani Nova Delastri and Fahrudin Js Pareke 11.30‐13. and Organizational Citizenship Behavior The Role Of Leadership in Managing Individuals’ Career Anchors: A Theoretical Perspective Presenter (S) Dhiya U Syahidah and Gatot Yudoko Supratman and Wiyadi Fahrudin Js Pareke and Sugeng Susetyo Michael K.40‐12.20 11.50‐14.30 14. Consobiz Ventures Exploring The Relationship Between Job Satisfaction and Nurse Performances Modelling The Causal Relationship of Organizational Justice.50 13.40 : Management ­ Human Resources : Rosfazila Binti Abd Rahman Paper Code Title Miicema Unib‐127 Non_10 Reviewing Outsourcing Controversy in Indonesia: an Exploratory Study of Human Resources Outsourcing Controversy in Semarang City Career Anchors and Job Satisfaction: The Mediating Effect of Psychological Empowerment Examining The Effects of Transformational Leadership in Indonesia and Australia Presenter (S) Akbar Faisal Meiliani. 13 October 2011 Track Chairman Time 13. and Mario Fernando Michael K. Job Satisfaction.10 14. Muchiri and Meiliani .20‐11.

30‐09.50‐09.10‐16. Fais Ahmad and Husna Johari Hadziq Jauhary and Ahyar Yuniawan Concurrent Session IV (Room MM 3) Day II Friday.50 : Management ­ Human Resources : Fahrudin J.S. Shamsudin. Muchiri M.30‐15.50‐16.10‐09.10 : Management ­ Human Resources : Fozi Ali Belhaj Paper Code Miicema Unib‐6 Title Miicema Unib‐109 Budaya Organisasi Islam Moden:Kajian Kes Bank Islam Malaysia Berhad Do Human Resource Practices Influence Employees to Engage in Deviant Work Behavior? an Empirical Investigation in Malaysian Companies 09. 13 October 2011 Track Chairman Time 15.50 Non‐46 Non‐50 Examining Relationships Among Leadership. Innovation Competencies And Operational Effectiveness Identification of Training Effect on Small Business Performance Presenter (S) Rosfazila Binti Abd Rahman Faridahwati Mohd.30 09.50 08. Farid Wajdi . Chandrakant an Subramania m and Hadziroh Ibrahim Michael K.30 16‐30‐16.10 16.30‐08.Concurrent Session III (Room MM 3) Day I Thursday. 14 October 2011 Track Chairman Time 08. Pareke Paper Code Title Miicema Unib‐9 Miicema Unib‐116 Miicema Unib‐48 Entrepreneurial Motivation: The Cases of Indian Restaurant Owners in Selangor and Kelantan. Malaysia Miicema Unib‐119 The Role Of Cognitive Processes and Social Capital as Determinants of Opportunity Recognition and Evaluation Amongst Entrepreneurs The Impact of Transformational Leadership on Absenteeism: Mediating Role of Psychological Empowerment Tri Dharma Phylosophy Upon Budi Santoso Presenter (S) Mohd Rafi Yaacob and Jiviha D/O Ramasamy Nigama K and P David Jawahar Fozi Ali Belhaj.50 15.

00‐11. Majid Mahdani Resilience of Islamic and Conventional Stock Markets of Indonesia During The 2007 Global Financial Crisis: A Comparative Empirical Examination Structure of Formality as Moderating on Relationship Between Strategy Implementation And Firm Performance in Indonesia Concurrent Session II (Room MM 4) Day I Thursday. Saeed Fathi. 13 October 2011 Track Chairman Time 13.20‐11.50 13.30‐14.50 : Accounting ­ Corporate Governance : Zaitul Paper Code Title Miicema Unib‐19 Non_19 Non_21 Non_27 Malaysian Code of Corporate Governance:The Impact on Quality of Reported Earnings of Kuala Lumpur Composite Index (KLCI) Components The Effect of Good Corporate Governance Practices and Bond Rating on Bond Yield to Maturity Effect on Corporate Governance Audit Qualification The Factors Inluencing of Equity Risk Premium of Indonesian Public Listed Companies Presenter (S) Rizwana Md Yusof Isnuhardi. Farnoosh Moghaddas and Kaveh Shahraki M. Dwi Yanti Novita Sari Saiful . 13 October 2011 Track Chairman Time 11.40‐12.20 : Management – Finance/Strategic : Rahana Abdul Rahman Paper Code Title Miicema Unib‐59 Miicema Unib‐69 Miicema Unib‐27 Non_9 A Study on The Effect of Iran Mercantile Exchange on Accepted Metals Prices Critical Review on Measuring Financial Constraints: Multicriteria Approach Presenter (S) Abdolreza Rostaminia and Mehdi Boshagh Dr.10 14.40 11. Shabri Abd.10‐14.20 11.00‐12.Concurrent Session I (Room MM 4) Day I Thursday.50‐14.00 12.30 14.30‐13.

10‐09.50‐09.30 16‐30‐16.10 : Accounting ­ Corporate Governance : Rizwana Md Yusof Paper Code Title Miicema Unib‐97 Miicema Unib‐104 Non_28 Non_26 Board of Directors.50‐16. 13 October 2011 Track Chairman Time 15.50 : Accounting ­ Auditing and Financial : Hilwani Hariri Paper Code Title Non_25 Impact of Risk Evaluation on Auditor‐Auditee Negotiation Outcome Factors Associated With Auditor Choice: The Case of Kingdom of Saudi Arabia Seasoned Equity Offerings: Between Agency Theory. Andi Agus Salim. Fadzil Desi Ilona. and Firm Performance The Effect of Capital Structure on Profitability: The Extended Analysis of Biotechnology Companies Listed on The Bursa Malaysia 08. Free Cash Flow. and Liana Deswita Zuraidah Sipon And Nur Liyana Mohamed Yousop .30‐15.30‐09.Concurrent Session III (Room MM 4) Day I Thursday.30 09.50 15.30‐08.50 Miicema Unib‐88 Non_35 Miicema Unib‐22 Presenter (S) Nurna Aziza. and Alnita Iriani Track Chairman Time 08. Windows Of Opportunity. Corporate Governance and Firm Size on Debt Policy Concurrent Session IV (Room MM 4) Day II Friday. Shamhrir Bin Abidin Ridwan N. Baihaqi.10‐16. Fitri Santi. Shamharir Abidin and Nurwati Ashikkin Ahmad Zaluki Husaini and Saiful 16. Audit Committee. and Fransiskus Eduardus Daromes Khaled Salmen Aljaaidi and Dr.50 The Influence of Corporate Governance and Risk Factors on Equity Risk Premium of Indonesian Public Listed Companies Analysis of Effect of Investment Opportunity Set. 14 October 2011 Saiful.10 09. Audit Characteristics and Timeliness of Financial Report in Listed Companies in Indonesia Director Diversity and Company Performance: A Review of Literature Presenter (S) Zaitul and Fuadziah Hanim Hj.

00‐12. 13 October 2011 Track Chairman Time 11. 13 October 2011 Track Chairman Time 13.20‐11.30‐14. and Nova Astarina Mohd Nor Bin Yahaya and Mr Azizul Hakim Bin Mashkuri Maisarah Ahmad.50 : Management ­ Marketing : Effed Darta Hadi Paper Code Miicema Unib‐112 Non_3 Miicema Unib‐76 Non_40 Title Branding Malaysia as 'Halal Hospitality': A Conceptual Paper Consumer Etnocentism on High Involvement and Low Involvement Products Dilemma of Business Ethics: The Solution Faktor‐Faktor Yang Mempengaruhi Pengunjungan Pasar Raya Besar: Suatu Tinjauan di Sebuah Pasar Raya Besar di Melaka 13.10‐14. Amelia Arief Budiman and Aron O’cass Jonathan A.30‐13.20 11.50 Presenter (S) Nor Shahrul Nizam Bin Muhamad Nor and Norzaidi Bin Mohd Daud Ferry Tema Atmaja. Aswin Rahadi.Concurrent Session I (Room MM 5) Day I Thursday.40 11. Siti Kania Mevianti.00‐11.10 14. Siti Larissa Sarasvati and Tara Putri Paramitha Concurrent Session II (Room MM 5) Day I Thursday. Wilson and Jonathan Liu Alia Widyarini Hapsariniaty.40‐12. Lizar Alfansi.50‐14. and Lim Eng Jiau . Leylawati Joremi.20 : Management ­ Marketing : Nor Shahrul Nizam Binti Muhamad Nor Paper Code Title Miicema Unib‐87 The Effect of Consumer Materialism Behavior Toward Consumer Purchase Decision on Private Label Products A Cross‐Cultural Testing The Applicability of Status Consumption In Indonesia and Malaysia Investigating The ‘Goldilocks Phenomenon’ in Branding: What Size and What Place? Miicema Unib‐100 Miicema Unib‐41 Miicema Unib‐12 Consumer Perception Towards Online Shopping: Case Study of Online Store in Bandung Presenter (S) Oliandes Sondakh. R.00 12.30 14. J.

An Analysis of Prospective Collegians Perception to Develop Marketing Opportunities of Higher Education in South Sumatera How are China Fruit Perceived by Indonesia Consumer Consumer Ethnocentrism and Attitude Toward Domestic Product in Pekanbaru Presenter (S) Muhamad Luthfi Adi Prakosa Refa Ajrina Subhatin and Iskandarsyah Madjid Dewi Fadila Heny K Daryanto and Maryono Julina .30‐09.10‐09.Concurrent Session III (Room MM 5) Day I Thursday.50‐10.30‐08.30 09.50‐09.50 15.30 : Management ­ Marketing : Arif Budiman Paper Code Non_43 Non‐44 Non‐47 Title The Impact of Internal Marketing and Customer Orientation to Service Quality on Hospital Service Management Consumers's Perception and Brand Image in Creating Brand Loyalty Marketing Study of Fisheries and Marine Products on Sea Coastal Management of Bengkulu City Concurrent Session IV (Room MM 5) Day II Friday.10 09.50 08. and Coordination Function of Cross Product Innovation (Case Study on Small and Medium Craft Aceh Industries.30‐15. 13 October 2011 Track Chairman Time 15.10 16. 14 October 2011 Presenter (S) Effed Darta Deni Pratama and Sularsih Anggarawati Seprianti Eka Putri Track Chairman Time 08. J.10‐16. Wilson Paper Code Miicema Unib‐67 Non_56 Title Non_57 Miicema‐98 Miicema Unib‐44 Effectiveness of Inventory Management of Minute Maid Pulpy Orange at Coca Cola Bottling Indonesia West Java Operation The Influence of Customer Orientation Competitive Orientation.10 : Management ­ Marketing : Jonathan A.50‐16.50 09.

Siti Kania Mevianti and Alia Widyarini Hapsariniaty.00‐12.10 14.20 Non_34 Concurrent Session II (Room SBDCL 1) Day I Thursday.50 Miicema Unib‐95 Non‐55 Household Debt Decision: The Role of Aspiration. and Aulia Dedy Sayogo How Instant Messaging Improves Real Life Interaction: Case Study of Blackberry User Group 13. Redzuan Othman. 13 October 2011 Track Chairman Time 13. Social Comparisons and Attitude Towards Debt Empowering Macro Business: Program Effectiveness Assessment of KPN in Lhokseumawe Dampak Ekonomi Sektor Pariwisata di Provinsi Kepulauan Bangka Belitung Miicema Unib‐56 .00‐11.50 : Economics ­ Social : Ketut Sukiyono Paper Code Miicema Unib‐11 Development of Forest Area Society Participation In Business Activity Based on Environmental Conservation Title Presenter (S) R.30 14.50‐14. Aswin Rahadi. Roza Hazli Zakaria and Noor Ismawati Mohd Jaafar Jasafat and M.40‐12.30‐14.40 11. Zainalabidin Mohamed. 13 October 2011 Track Chairman Time 11.30‐13.Concurrent Session I (Room SBDCL 1) Day I Thursday. Siti Larissa Sarasvati.00 : Economics ­ Agriculture : Roza Hazli Zakarya Paper Code Non_17 Title Presenter (S) Suprehatin Non_23 Miicema Unib‐82 Factors Affecting Indonesian Potato Farmers Contracting Decision How Indonesian Crude Palm Oil Export Demands Respond to Exchange Rate Volatility?: An Error Correction Model Approach Technical Efficiency And Input Productivity of Small and Medium Enterprises in The Malaysian Food Processing Industry Ketut Sukiyono Yodfiatfinda.20 11. Mad Nasir Shamsudin. Tara Putri Paramitha. Zulkornain Yusop. Lioe Slamet Widodo 12. Alias Radam and Hanifah N.10‐14. Rida Ahmad Yani Hazir .20‐11.

50 08.30‐09. 13 October 2011 Track Chairman Time 15.10‐16.Concurrent Session III (Room SBDCL 1) Day I Thursday.30 09.50 : Economics ­ Social : Siti Mariam Ali Paper Code Miicema Unib‐23 Miicema Unib‐28 Miicema Unib‐91 Non‐53 Title Presenter (S) Zuraidah Sipon and Mohammad Izzat Farhan Che Hashim Mohd Khairuddin Hashim and Sa’ari Ahmad Analysis of Life Insurance Demand in Malaysia Small and Medium‐Sized Enterprises Development in The First Malaysia Plan Through The Tenth Malaysia Plan Studies on The Performance of Microfinance: Local Diversity The Challenges of Sustainable Transportation: Malaysian Experience Concurrent Session IV (Room SBDCL 1) Day II Friday.30‐08. Wahyuddin Praningrum Empowering Women to Reduce Poverty Through Microfinance An Integrated Model Proposed for Entrepreneurship Education and Development for Students in Bengkulu University Spatial Concentration of Manufacturing Industry in Java Island Strategy Behavior in The Economies of Coffee Farmers Using Protected Forests: Case Study in Protected Forest Bukit Pedinding Hill and Serdang Hill in Sub District Lebong .30 16‐30‐16.50‐09.50 15.30‐15.10‐09.10 09.50‐16.50 : Economics : Zuraidah Sipon Paper Code Miicema Unib‐108 Non‐45 Non‐48 Non‐49 Title Presenter (S) Sulaeman Rahman Nidar M Abduh M. 14 October 2011 Retno Agustina Ekaputri Rosliati Ramli Track Chairman Time 08.10 16.

20 Non_15 Miicema Unib‐4 Determinants of Foreign Trade: A Comparative Study Between Indonesia and Malaysia Bilateral Trade Relations of Malaysia and Saudi Arabia ‐ an Analysis Presenter (S) Haryadi and Syaparuddin Niken Larasati A. Aswin Rahadi Paper Code Miicema Unib‐131 Miicema Unib‐135 Title The Implementation of Export Subsidies Elimination by Developed Countries and It Trade Flows of Agricultural Commodities of Indonesia Between Malaysia and China 11.00‐12.10‐14.40‐12. 13 October 2011 Track Chairman Time 11.00 12. 13 October 2011 Track Chairman Time 13.30 Miicema Unib‐64 Miicema Unib‐17 Implication of SBI Interest Rates on Banking Industry in Indonesia An Optimal Model of Monetary and Fiscal Policy Interaction .30‐13. Abdhu Rochman Soleh and Qiki Qilang Syachbudy Zulkarnain Ishak Siti Mariam Ali and Norhalawah Ahmad Concurrent Session II (Room SBDCL 2) Day I Thursday.00‐11. Md Zyadi Md Tahir.Concurrent Session I (Room SBDCL 2) Day I Thursday. and Abdul Ghafar Ismail Ida Musdafia Ibrahim and Harries Madiistriyatno Haryo Kuncoro and Dianta Sebayang The Impact Fiscal Deficit and Macroeconomic Variables on Inflation in Indonesia 13.20‐11.10 14.40 : Economics ­ International Trade : R.20 11.50‐14. Mansor Jusoh.50 : Economics ­ Moneter : Retno Agustina Ekaputri Paper Code Miicema Unib‐105 Title Presenter (S) Marlina Widiyant.

Sri Hartika.10‐09. Public Debt.50 08.30‐08. Ridwan Concurrent Session I (Room SBDCL 3 ) Day I Thursday. 13 October 2011 Track Chairman Time 15.30 09.00‐12. 14 October 2011 Track Chairman Time 08. Salleh Yefriza Bambang Agoes Hermanto.30‐ 15. Sanep Ahmad.20 11.Concurrent Session III (Room SBDCL 2) Day I Thursday.20 : Management ­ Islamic Finance : Hawati Janor Paper Code Title Non_36 Miicema Unib‐7 Non‐52 Non_39 Lokalisasi Pengagihan Zakat dan Cadangan Khidmat Sosial: Satu Tinjauan Awal Presenter Hairunnizam Wahid. 13 October 2011 Track Chairman Time 11. and Economic Growth Foreign and Domestic Shocks: Macroeconomic Responses of Asean‐3 Countries Concurrent Session IV (Room SBDCL 2) Day II Friday.50 15. and Moch. and Zulkefly Abdul Karim Searching for Monetary Policy Indicators in Islamic Financial System Firm‐Le vel Investment and Monetary Policy in a Small Open Economy: Evidence from Malaysia Fiscal Sustainability.10 09.50‐09.10 16.00 12.30‐16.40 11.30 16.10‐16. and Radiah Abdul Kader Sanep Ahmad.20‐11.30‐09. Saputra Mohd Fairuz Md.40‐12. Rosbi Ab Rahman and Hairunizam Wahid Imronudin Radziah Abdul Latiff and Noreha Halid Keberkesanan Menyeluruh Agihan Zakat: Kes Bantuan Modal Kepada Asnaf Fakir dan Miskin Islamic Bank Practices.50‐16.50 : Economics – Public and Regional : Haryo Kuncoro Paper Code Title Miicema Unib‐73 Non_18 Non_42 Non_22 An Empirical Application to Regionalism on Asean Trade: A Temporal Cross‐ Section and Panel Analysis With The Gravity Model Political Influence On Economic Decision‐ Making in Government‐Owned Companies: A Qualitative Assessment Public Spending and Health Service Performance in Indonesia The Disparity of Economic Development Among Provinces in The Region of South Sumatra in The Era of Regional Autonomy Presenter (S) Putu Mahardika A.50 : Economics ­ Moneter : Yefriza Paper Code Miicema Unib‐52 Miicema Unib‐117 Miicema Unib‐132 Non_41 Title Presenter (S) Zuriyati Binti Ahmad and Abdul Ghafar Ismail Zulkefly Abdul Karim Haryo Kuncoro Mohd Azlan Shah Zaidi.00‐11. Idealism and Reality A Conceptualization of The Cost of Equity of Islamic Banks .

10‐16. Rambe Socioeconomic and Gender Differences in Access to Health Care in Malaysia: A Non‐ Linear Decomposition Approach Female Workers Migration and Mistreatment in Malaysia: A Case of Housemaids from Central Java Gender Role Allocation in Selected Coffee Postharvest Activities in Rejanglebong and Lebong District. Bengkulu Province.50‐14.10 16.30‐15.10 14.30‐16.Concurrent Session II (Room SBDCL 3) Day I Thursday.50‐16.50 13.30 14.30‐13. 13 October 2011 Track Chairman Time 15.50 : Economics ­ Gender : Zuriyati Binti Ahmad Paper Code Miicema Unib‐129 Non_1 Non_4 Non_31 Title Presenter (S) Zurina Binti Kefeli Tjipto Subadi Handoko Hadiyanto Roosemarina A.30 16.30‐14.10‐14. 13 October 2011 Track Chairman Time 13. Female Participation in The Labor Market in Bengkulu City Concurrent Session III (Room SBDCL 3) Day I Thursday.50 : Economics ­ Human Resources : Handoko Hadiant Paper Code Title Non_37 Vulnerabiliti Pekerja Malaysia dalam Persekitaran Kehadiran Pekerja Asing Performance Comparison Civil Servants Region Before and After Expansion in The Province Riau Short and Long Run Causality Relationship Between Indonesian Human Resources and Investment Since 1985 until 2007 Pengumpulan Modal Manusia dan Kesannya Terhadap Pertumbuhan Ekonomi Presenter (S) Zulkifly Osman and Hairunnizam Wahid Jumiati Sasmita Agung Riyardi Nik Rayan Bt Nik Mat and Abdul Ghafar Ismail Miicema Unib‐120 Miicema Unib‐50 Miicema Unib‐53 .50 15.