Increcs Full

P R O C E E D I N G
B O O K O F C O N F E R E N C E
The 2nd International Conference on

Religious and Cultural Sciences
&
Call for Paper
" Can Social, Economic and Business Science Relate to World Peace?"
Online Conference, 17 September 2020

PROCEEDING BOOK OF CONFERENCE
The 2nd International Conference on Religious and Cultural Sciences &
Call for Paper
“Can Social, Economic and Business Science Relate to World Peace?”
Publisher:
PENELEH
Proceeding Book of Conference
The 2nd International Conference on Religious and Cultural
Sciences & Call for Paper
“Can Social, Economic and Business Science Relate to World Peace?”
Organizing committee:
Head of Organizer : Dr. Novrida Q. Lutfillah
Steering Committee : Dr. Aji Dedi Mulawarman
Dr. Ari Kamayanti
Secretary : Istiqomah Sofwi Annisa, A.Md.Ak
IT and website : Iksan, SE.
Publication : Adib Azinudin Nizar, SE
Secretariat Devision : Febrina Nur Ramadhani, S.Ak
Anis Lailatun Nadhifah, A.Md.Ak
Iskandar Eka Asmuni, S.M
Ahmad Fauzi, S.Sos
Asep Irawan, S.T
Meryana Rizky Ananda, S.Pd
Dessy Ekaviana, S.Pd
Reviewer : Dr. Aji Dedi Mulawarman

Dr. Ari Kamayanti
Dr. Novrida Q. Lutfillah
Dr. Ayudia Sokarina
Editor : Khadijah Ath Thahirah, SEI., M.Si.

Binti Shofiatul Jannah, SE., MSA
Setting/Layout : Khadijah Ath Thahirah, SEI., M.Si.

Binti Shofiatul Jannah, SE., MSA
Publisher : Peneleh
Editorial Staff : Pondok Indah Estate Blok B No. 11 A

Info: 08565552818
Preface
After the success of INCRECS1 with the theme “Religious and Cultural Paradox
Social, Economic and Business Science”, now Yayasan Peneleh Jang Oetama and
the Indonesian Alliance of Economics and Business Journals” (ALJEBI) present
with utmost humility “INCRECS 2” with the theme “Can Social, Economic, and
Business Science relate to World Peace?”
Sosrokartono once said:
Just like a lotus flower, with goodness and holiness, even if it grows
in swamp, in dirty water, the lotus is still of many use, healthy to
consume
If social, economic, and business science are the sciences that raise issues of social
interaction and society, could then they add to the chaotic complexity of the world
or couls it actually trigger world peace? Can we as academics and practitioners in
social, economic and business sciences be able to become like lotus by staying
good, holy and useful in the midst of this dirty messyworld?
Malang, September 2020
Peneleh Research Institute Director

List of Contents
Introduction About the Conference ...................................... 1

Key Speakers .............................................................................. 4
Host ............................................................................................. 7
Co Hosts: .................................................................................... 8
Summary of Key Speech ........................................................ 19
List of Abstract Title ............................................................... 36
Breakout Room List ................................................................ 42
Accepted Abstract ................................................................... 50
Introduction About the Conference
After the success of INCRECS1 with the theme “Religious and Cultural
Paradox Social, Economic and Business Science”, now Yayasan Peneleh
Jang Oetama and the Indonesian Alliance of Economics and Business
Journals” (ALJEBI) present with utmost humility “INCRECS 2” with
the theme “Can Social, Economic, and Business Science relate to World
Peace?”
Sosrokartono once said:
Just like a lotus flower, with goodness and holiness,

even if it grows in swamp, in dirty water, the lotus is
still of many use, healthy to consume
If social, economic, and business science are the sciences that raise issues
of social interaction and society, could then they add to the chaotic
complexity of the world or couls it actually trigger world peace? Can we
as academics and practitioners in social, economic and business sciences
be able to become like lotus by staying good, holy and useful in the midst
of this dirty messyworld?
The conference accepts paper, both conceptual and empirical, not

limited to, in the following areas:
PATH 1. Humanism and Capitalism: Its Consequences to

Knowledge Production
• Religious and cultural history of humanism and capitalism
• Humanism and capitalism sustainability through religious and
cultural tradition
• Humanism and capitalism in social, economic, and business
education
• Breaking away from humanism and capitalism through religious and
cultural means
1
PATH 2. Methodological Issues in Religious and Cultural Context
• Secular methodology as a contributor to disharmonious social,

economic, and business sciences
• Methodological alternative based on religious and cultural values
• Critics to objective and calculative methodology
PATH 3. Embracing Religious and Cultural-Based Education for
Social, Economic, and Business Sciences
• Integrating religious-cultural issues in to social, economic, and
business curriculum
• Holistic learning method in social, economic, and business education
• Regulating international education standard: is it urgent?
• Highlighting the phenomena of international classes by universities
PATH 4. Industrial Revolution 4.0, Fintech 3.5 and Society 5.0,
Where to Next?
• The effect of Industrial Revolution 4.0, Fintech 3.5 and Society 5.0
to social, economic, and business education
• Maintaining religious and cultural values in disruptive era
• Proposing a “new” way of civilization without the box of Industrial
Revolution 4.0, Fintech 3.5 and Society 5.0
PATH 5. Altering Economic and Business Practice
• Ethics in the workplace
• Can religious and cultural values be employed as the base of ethics?
• Integration of religious-cultural aspects in annual reporting
• New frontier of religious-cultural business and economics practices
PATH 6. New Religion Emergence
• Technoreligion: when human becomes the new God through

technology
• Humanism religion versus traditional religions
• Human rights against cultural traditions
2
• New Age Movement impact on social, economic, and business
sciences
• The future of traditional religions
PATH 7. Cultural and Religious Values for Social, Economic, and
Business Practices
• Sufism, the religious-spiritual way to the new economies
• Attaining Nirvana in business practices
• Practicing Dharma for a better social, economic, and business
practices
• Can salvation be the core of business practices?
• Inter-religious discourse on social, economic, and business science
and practices
PATH 8. Social, Economic, and Business Sciences and Practices
in the Realm of Pragmaticism
• Capital market and accounting issues

• Behavioural aspects in social, economic, and business Practices
• Management and leadership
• Financial reporting and its trend
• Discussing public sector management and reporting
• Economic development and poverty alleviation
• Gender and community empowerment
• GCG, Sustainability reporting and CSR
PATH 9. Philosophical Issues in Social, Economic, and Business
Sciences
• Ideological dimension of Social, Economic, and Business Sciences

• Discussing the philosophy of Social, Economic, and Business
Sciences
• Religion and Culture as the philosophical foundation of Social,
Economic, and Business Science
PATH 10. Social Science and World Peace
• Social sciences and its relation to world peace
• How epistemological choices can direct social practices
3
Key Speakers
Dr. Aji Dedi Mulawarman

A.D. Mulawarman is the founder of Yayasan Rumah Peneleh and
Yayasan Peneleh Jang Oetama. He is also currently a lecturer of
Universitas Brawaijaya. His books are amongst which: “Jang Oetama
Jejak dan Perjuangan HOS Tjokroaminoto” (Best Seller, 2015), “2024:
Hijrah untuk Negeri” (2017), and “Akuntansi Pertanian a Prophetic
Legacy” (2019). He is also the head of Islamic Business and Economics
Lecturers Forum (www.fordebi.or.id), member of national presidium of
Indonesian Multiparadigm Accounting Society (www.mami.or.id), as
well as Alliance of Indonesian Economics and Business Journal Manager
(www.aljebi.or.id). He is well known amongst the Indonesian youths as
he strives to continuously instill religious and nationality spirit through
Peneleh Foundation activities.
Dr. Fransisco Budi Hardiman

Dr. Fransisco Budi Hardiman. He was born in Semarang on July 31,
1962. He studied philosophy at the bachelor's degree at STF. Driyarkara.
His study was completed in 1988. Then, he continued his study of
philosophy in Munich, Germany. In 1996, Hardiman got Magister
Artium from the Hochschule für Philosophie, the title of the thesis is
Democratie als Diskurs (analyzing Jürgen Habermas' thoughts on
democracy). In 2001, he achieved a Doctor der Philosophie from the
Hochschule für Philosophie too, the title of the dissertation is Die
Herrschaft der Gleichen (analyzing Simmel, Broch, Canetti, and Hannah
Arendt's thoughts on totalitarianism). He taught philosophy at STF.
Driyarkara (1992-2018), Pelita Harapan University (2001- present),
Atma Jaya University, Universitas Indonesia and Multimedia Nusantara
University. Hardiman written dozens of books on philosophy, including:
Memahami Negativitas (2004), Demokrasi Deliberatif (2009), Humanisme dan
Sesudahnya (2011), Dalam Moncong Oligarki (2013), Seni Memahami (2015),
Demokrasi dan Sentimentalitas (2018), and Pemikiran Modern (2019).
4
Prof. Evangelos Afendras
E. A. Afendras is the international ambassador of Peneleh in Greece.

Afendras graduated from The John Hopkins University, majoring in
humanities-linguistics (1961-1968). With teaching experience going back
to 1966 and spanning many countries (Albukhary International
University Malaysia, Kasetsart University Thailand, Indian Institute of
Management Kashipur, etc), Afendras has developed a deep interest and
a personal perspective on learning. As a teacher or trainer, he emphasises
the empowerment of learners through negotiation of objectives and
content, through the joint choice of projects and problems from a
platform of enquiry-based learning. Having entered the Pacific and
Asian region in 1970 through multicultural Hawaii, he likes to tease
some of his Asian students that though a Greek, he has lived in Asia
much longer than they have. He hopes to continue putting his
experience to use in areas such as education for refugees, poverty
reduction and sustainable development.
Dr. Steve Bakalis

S. Bakalis’ academic background is in the area of international
economics education and management, which includes Innovation and
capability development in higher education. He has played a key role in
the development and coordination of international business courses in
Malaysia, China, and Thailand. Bakalis was a Programme Director in the
Ministry of Higher Education in Oman (2006-2008) where he led the
establishment of a School of International Business, educator and
researcher in Victoria University Melbourne, Australia (1990-2012),
Visiting Research Fellow in University of Adelaide, Australia (2012-
2016), and more recently international strategy advisor in Central
University of Finance and Economics Beijing, China. He is curently
living in Melbourne, Australia.
5
Dr. Sun Jin
Sun is an UCLA visiting scholar, Anderson School of

Management, University of California, Los Angeles (UCLA), United
Nations & WTO International Trade Center coordinator for Trade
Finance Department. She completed her doctoral degree in Renmin
University of China specializing in International Economics, School of
Economics (focus on Macroeconomics). She has also completed Elite
Training from Central University of Finance and Economics (CUFE).
Sun has obtained European Studies Certificate from Xiamen University of
China. Some of her publications are “Logical Evolution and Diversified
Features of China’s Characteristic Economic Development Mode”
(April 2016); “The Summary of the 1st Forum for Geopolitical
Economy” (Jan. 2016), and “Measuring the Trade Costs between China
and Other ‘Belt and Road’ Countries and Analyzing their Influential
Factors” (2016). Currently Sun is an associate professor from the Central
University of Finance and Economics, Beijing- China.
6
Host
Yayasan Peneleh Jang Oetama
Peneleh Jang Oetama Foundation is an organization engaged in

strengthening the religiosity and nationality of the youth. Peneleh
Foundation now has thousands of activists from core programs, namely:
Activists School, Research Volunteers, and Peneleh Youth Volunteer
Camps. As a form of concern for the integration of science and religion
and culture, the foundation has published the International Journal of
Religious and Cultural Studies (IJRACS)
The Indonesian Economic and Business Journal Alliance

(ALJEBI) which now has more than 80 economic and business
journals in Indonesia, founded in 2015, feels that raising the issue of
integration of Indonesian social, economic and business sciences is
important in the midst of the swift globalization. There is no denying
that a very strong flow of information has the potential to undermine
national identity. It is absolute for every nation to recognize the roots of
their respective cultures and religions which are believed, so one will not
lose each cultural anchor, with the spirit of mutual respect for
differences.
7
Co Hosts:
UPN Veteran Jakarta
Universitas Pembangunan Nasional

“Veteran” Jakarta yang selanjutnya disebut
UPN “Veteran” Jakarta merupakan perguruan
tinggi negeri di lingkungan Kementerian Riset,
Teknologi, dan Pendidikan Tinggi yang
berkedudukan di Jakarta Selatan, Provinsi
DKI Jakarta dan memiliki kampus di Kota
Depok serta Kabupaten Bogor, Provinsi Jawa
Barat. Prinsip dasar UPN "Veteran” Jakarta
sendiri ialah pengembangan ilmu pengetahuan
dan teknologi dilandasi nilai universal dan
objektif dalam mencapai kebenaran ilmiah; penyelenggaraan tridarma
perguruan tinggi dilandasi keimanan, kebebasan, dan tanggung jawab
akademik serta Sesanti Widya Mwat Yasa; dan peningkatan tata kelola
UPN "Veteran” Jakarta yang baik dicirikan dengan melaksanakan
manajemen mandiri, modern, dan berkelanjutan. UPN “Veteran”
Jakarta merupakan perguruan tinggi yang memiliki ciri khas Bela Negara.
UBP Karawang
VISI :
”UBP Karawang Bereputasi Nasional
dan Berwawasan Kebangsaan”.
MISI :
1. Melaksanakan pendidikan yang
menunjang pengembangan dan
penerapan IPTEK berbasis
teknologi informasi
2. Melaksanakan penelitian berskala
nasional berbasis kearifan lokal
3. Melaksanakan pengabdian kepada
masyarakat melalui upaya
pemberdayaan masyarakat
4. Melaksanakan pembinaan wawasan kebangsaan
8
5. Meningkatkan kerjasama dalam bidang tridharma perguruan
tinggi dengan berbagai institusi nasional dan internasional
Trisakti School of Management
VISI
Menjadi Perguruan Tinggi Kelas
Dunia Di Bidang Akuntansi dan
Manajemen pada tahun 2032
MISI
1. Menyelenggarakan
pendidikan tinggi
(pengajaran, penelitian dan
pengabdian pada masyarakat)
secara profesional yang
berkualitas internasional.
2. Menghasilkan lulusan yang kompeten, berdaya saing, dan
berkarakter.
3. Menjalin dan memperluas kerjasama dengan berbagai pihak,
baik dalam negeri maupun luar negeri.
Universitas Islam Madura Pamekasan
VISI
Menjadi Perguruan Tinggi Unggul dan
berdaya saing di Tingkat Asia Tahun
2045 yang berkarakter Islam Ahlus
Sunnah Wal-jamaah
MISI
1. Menyelenggarakan pendidikan
akademik, pendidikan vokasi,
pendidikan profesi dan
pendidikan spesialis serta
mengembangkan program-
program studi yang bermutu dan menjadi rujukan masyarakat
Asia dengan tata kelola pendidikan yang amanah, baik dan
terbuka (open and good governance university).
9
2. Melaksanakan penelitian dan pengabdian masyarakat yang
unggul dan bereputasi Asia;
3. Meningkatkan kualitas tenaga pendidik dan tenaga
kependidikan yang kompeten sesuai dengan kebutuhan dan
pengembangan kelembagaan;
4. Mencetak lulusan yang memiliki kemantapan aqidah,
keagungan akhlak, profesional dan kemampuan teknopreneur
berkarakter Islam Ahulussunnah Wal-Jamaah.
5. Melakukan pengembangan dan penyebarluasan ilmu
pengetahuan, teknologi,seni, dan budaya serta meningkatkan
taraf kehidupan masyarakat.
6. Terwujudnya perguruan tinggi yang memiliki tata kelola yang
baik, bersih, dan akuntabel dalam pelaksanaan otonomi
perguruan tinggi.
7. Menghasilkan sumber daya manusia yang beriman dan
bertaqwa kepada Allah SWT, berahlak mulia, memiliki
wawasan luas, memiliki kompetensi, dan berpartisipasi dalam
pembangunan dan hidup ditengah-tengah masyarakat dengan
menerapkan nilai-nilai islam ahlussunnah wal jamaah;
8. Terwujudnya kualitas tenaga pendidik dan tenaga
kependidikan yang kompeten sesuai dengan kebutuhan dan
pengembangan kelembagaan;
9. Menghasilkan lulusan berkualitas, professional, bersikap
ilmiah, menguasai ilmu dan teknologi, berakhlakul karimah,
beriman dan bertakwa, serta berprilaku Islam Ahlussunnah
Wal-Jama’ah.
10. Menerapkan ilmu pengetahuan, penemuan, teknologi yang
mutakhir, seni, budaya yang dapat
dipertanggungjawabkan untuk meningkatkan taraf hidup
masyarakat
10
STIE Mahardhika Surabaya
Berdiri sejak tahun 1981, Sekolah

Tinggi Ekonomi Mahardhika adalah sebuah
sekolah bisnis ekonomi yang memiliki
orientasi yang kuat dan berkualitas
internasional. Sebagai pemegang peranan
penting di sektor pendidikan, STIE
Mahardhika adalah salah satu dari sedikit
sekolah manajemen bisnis yang menghadirkan
dunia nyata dalam setiap kegiatan kampusnya,
dengan sistem pembelajaran Problem and
Project Based Learning dan konsep kreatif
Gila Marketing yang diciptakan oleh Alm. Profesor Doktor Rahmady
Radiany. Setiap mahasiswa dibekali dengan ilmu Entrepreneurship
melalui proyek yang berdasar dengan problem nyata.
FEB UPN Veteran Yogyakarta
Berdirinya Fakultas Ekonomi

adalah dibukanya jurusan baru berdasarkan
Keputusan Menteri Urusan Veteran Rl
nomor: 157/Kpts/1959 tanggal 26
Oktober 1959, di mana Akademi
Pembangunan Nasional (APN) “Veteran"
menambah satu jurusan lagi yaitu Jurusan
Pimpinan Perusahaan dan kuliah
pertama dimulai tanggal 26 November
1959. Sejak tanggal 30 Juli 1965
berdasarkan Keputusan Menteri Urusan
Veteran dan Demobilisasi, Menteri
Perguruan Tinggi dan llmu Pengetahuan nomor:140/Kptsl/1965, APN
"Veteran" sebagai Perguruan Tinggi Kedinasan (PTK) ditingkatkan
statusnya menjadi Perguruan Tinggi Pembagunan Nasional (PTPN)
"Veteran" Yogyakarta dan Jurusan Pimpinan Perusahaan ditingkatkan
menjadi Fakultas Ekonomi Jurusan Manajemen Perusahaan. Sejak
tanggal 30 Nopember 1977 berdasarkan Keputusan Menteri Pertahanan
Keamanan Rl nomor: Skep 1555/XI/1977, PTPN Yogyakarta diubah
11
menjadi Universitas Pembangunan Nasional (UPN) 'Veteran"
Yogyakarta. Pada saat itu Fakultas Ekonomi masih tetap dengan satu
jurusan yaitu Jurusan Manajemen Perusahaan.
Pada tanggal 27 Pebruari 1993 berdasarkan Keputusan Menteri
Pertahanan Rl nomor: Kep/01/ll/1993, Fakultas Ekonomi disamping
menyelenggarakan Jurusan Manajemen juga membuka dua jurusan baru
yaitu Jurusan Ilmu Ekonomi dan Jurusan Akuntansi. Kegiatan akademik
kedua jurusan dimulai pada tanggal 6 September 1993 dan dijadikan hari
jadi kedua jurusan tersebut.Terhitung mulai 1 April 1995, UPN
'Veteran" Yogyakarta beserta seluruh fakultas dan jurusan beralih status
dari PTK menjadi Perguruan Tinggi Swasta (PTS), berdasarkan
keputusan bersama Menteri Pendidikan dan Kebudayaan dan Menteri
Pertahanan Keamanan tanggal 29 November 1994
nomor: 0307/0/1994 / Kep/10/Xl/1994.
STIE PGRI Dewantara, Jombang
Visi
Visi STIE PGRI Dewantara Jombang
adalah Menjadi Perguruan Tinggi yang
Unggul di Bidang Ekonomi dan Bisnis
yang berwawasan Global Pada Tahun
2028.
Misi
1. Menyelengarakan pendidikan dan
pembelajaran yang bermutu dan
relevan dengan tantangan
nasional dan global.
2. Mengembangkan ilmu
pengetahuan dan teknologi melalui kegiatan penelitian yang
bermutu dengan didukung pengembangan sumberdaya yang
berkelanjutan.
3. Menyelenggarakan kegiatan pengabdian masyarakat dengan
dijiwai semangat pelayanan, partisipatif, dan kemitraan serta
saling memajukan yang memperhatikan perubahan
lingkungan global.
4. Membangun sustainability melalui pengembangan kelembagaan
yang berorientasi pada mutu dan jejaring (network) kerjasama
yang saling menguntungkan.
12
Universitas Wijaya Kusuma Surabaya
Program Studi Magister Akuntansi

(M.Ak) berada dibawah naungan Universitas
Wijaya Kusuma Surabaya memiliki tiga
konsentrasi Akuntansi Keuangan, Akuntansi
Manajemen, dan Akuntansi Sektor Publik dengan
visi adalah menjadi program studi akuntansi
sebagai program studi unggulan, berkualitas,
dalam melaksanakan Tri Dharma Perguruan
Tinggi yang menghasilkan tenaga professional,
trampil, berkarakter kebangsaan, berkemampuan
berwirausaha dan berwawasan lingkungan.
Prodi Ekonomi Islam Universitas Mulawarman
Program Studi S1 Ekonomi Islam berada

pada satu rumpun keilmuan di Jurusan Ilmu
Ekonomi dan Studi Pembangunan (IESP) di
Fakultas Ekonomi dan Bisnis, Universitas
Mulawarman. Program ini didirikan sesuai dengan
karakteristik masyarakat Kalimantan Timur yang
kental dengan nuansa Islami, serta juga guna
menjawab kebutuhan tenaga ahli, dan tenaga
profesional di bidang Ilmu Ekonomi dan Studi
Islam.
Program Studi Ekonomi Islam didirikan
berdasarkan Surat Keputusan Pendirian Program Studi Nomor
528/E/Q/2014, Tanggal 17 Oktober 2014 dengan Pejabat
Penandatangan SK Djoko Santoso, yang saat itu menjabat Direktur
Jendral Pendidikan Tinggi.
13
Jurusan Akuntansi Universitas Surabaya
VISI
menjadi pusat pembelajaran akuntansi
unggul yang bertaraf internasional
MISI
menciptakan professional unggul dan
melayani masyarakat melalui pembelajaran
akuntansi yang holistic-inovatif berbasis
knowledge, wisdom dan integrity.
Prodi Akuntansi UIN Sunan Ampel Surabaya
VISI “Menjadi Program Studi Akuntansi

yang unggul dan kompetitif bertaraf
internasional pada tahun 2039″
MISI : Menyelenggarakan pendidikan dan

pengajaran ilmu akuntansi sektor bisnis,
syariah dan publik melalui proses
pembelajaran yang didukung oleh Teknologi
Informasi dan Komunikasi.
Mengembangkan riset di bidang akuntansi
sektor bisnis, syariah dan publik yang relevan
dengan kebutuhan masyarakat. Mewujudkan pola pemberdayaan
ekonomi masyarakat yang religius berbasis riset akuntansi. Melakukan
kerjasama dengan berbagai insitusi yang relevan dengan kegiatan prodi.
14
Jurusan Manajemen Universitas Surabaya
VISI
menjadi lembaga yang berkualitas dan
terpercaya dalam pembelajaran manajemen.
MISI
menghasilkan tenaga manajerial yang
memiliki jiwa wirausaha, kepemimpinan
visioner, karakter, humanis, dan
profesionalisme yang berwawasan nasional
dan global guna pengembangan masyarakat
bisnis dan industri
Fakultas Ekonomi Universitas Pakuan
Visi
Menjadi Fakultas Ekonomi sebagai Pusat
Pengembangan Akademik yang Unggul,
Mandiri dan Berkarakter serta menguasai
IPTEK pada tahun 2023.
Misi
1. Menyelenggarakan pendidikan
tinggi berbasis IPTEK di bidang
manajemen, akuntansi, keuangan
dan perpajakan yang kompeten,
profesional dan berwawasan global
2. Menggali dan mengembangkan kompetensi di bidang
manajemen, akuntansi, keuangan dan perpajakan secara
berkesinambungan yang dilandasi sikap arif dan bijaksana
dalam penerapannya untuk kesejahteraan masyarakat
3. Meningkatkan penelitian dan pengembangan di bidang
manajemen, akuntansi, keuangan dan perpajakan yang
bermanfaat bagi ilmu pengetahuan dan masyarakat
4. Menjalin kemitraan yang saling memberi manfaat dengan
institusi, dunia usaha dan masyarakat pada tingkat regional,
nasional dan internasional
15
Politeknik Imigrasi
Politeknik Imigrasi (POLTEKIM)
adalah pendidikan kedinasan yang bernaung
dibawah Kementerian Hukum & Hak Asasi
Manusia Republik Indonesia. Politeknik ini
didirikan pada 1962 dan sempat terhenti
sebelum kemudian difungsikan kembali pada
tahun 2000. POLTEKIM bertujuan
mencetak kader pimpinan di lingkungan
Ditjen imigrasi dan Kemenkumham masa
depan di mana lulusannya kelak akan
ditempatkan di seluruh kantor imigrasi di
Indonesia dan atau di perwakilan imigrasi di luar negeri.
Pembentukan akademi ini ditetapkan dalam Keputusan
Menteri Hukum dan Perundang-undangan Republik Indonesia,
nomor:M.08-DL.01-05 tahun 2000 tentang Pedoman Pengajaran,
Pelatihan dan Pengasuhan pada Akademi Imigrasi. Dalam keputusan
tersebut dijelaskan bahwa dalam proses pendidikan di AIM terdapat tiga
bagian pendidikan, yaitu pengajaran, pelatihan, dan pengasuhan.
Pengajaran di POLTEKIM adalah upaya pendidikan yang berbentuk
kuliah, ceramah dan instruksi di kelas dengan tujuan untuk memperoleh,
memperdalam dan memperluas ilmu dan pengetahuan akademis dalam
pembentukan kepribadian taruna Poltekim dengan titik berat pada aspek
kecerdasan dan kemampuan intelektual. Pelatihan bertujuan
membentuk taruna agar memiliki kemampuan dan penguasaan
pengetahuan tentang keimigrasian, dengan dilandasi kepribadian dan
kepemimpinan yang tangguh, dengan titik berat pada aspek keterampilan
yang mengacu pada profesionalisme. Pengasuhan bertujuan membentuk
taruna agar memiliki kemampuan dalam menghayati dan mengamalkan
nilai-nilai budaya serta menguasai pengetahuan akademis dengan
kepribadian dan kepemimpinan yang tangguh, dengan titik berat pada
aspek mental kejuangan. Bagi lulusan AIM yang telah di wisuda akan
mendapat Brevet Pejabat Imigrasi (PI) dan langsung mengikuti
Pendidikan Penyidik Pegawai Negeri Sipil (PPNS) di Pusat Pendidikan
Reserse dan Kriminal Polri di Cisarua, Bogor.
16
Pascasarjana Universitas Islam Kediri
Program Pascasarjana Universitas

Islam Kadiri adalah pendidikan formal
jenjang S2 yang berdiri pada tanggal 5
Januari 2000. Program ini dimulai dengan
dua program studi dengan SK Nomor :
03/DIKTI/KEP/2000 yaitu program
studi Magister Manajemen (MM), dan
Magister Agribisnis (M.Agr). kemudian
pada tahun 2008 dibuka program studi baru
yaitu Magister Ilmu Hukum (MH) dengan
SK Nomor : 555/D/I/2008. Pada tahun 2015 semua program studi
tersebut mendapatkan status Terakreditasi dengan Nilai B dari Badan
Akreditasi Nasional Perguruan Tinggi (BAN-PT).
Program Pascasarjana ini diperuntukkan bukan saja bagi
kalangan akademisi, akan tetapi juga kalangan praktisi dari berbagai
disiplin ilmu. Hal ini dimaksudkan untuk memberi kesempatan yang
seluas-luasnya kepada peserta program dalam upaya meningkatkan dan
mempertajam wawasan keilmuwan masing-masing. Seiring dengan itu,
program ini dirancang untuk memberi peluang seluas-luasnya kepada
Mahasiswa agar dapat belajar mandiri, pendalaman teori dan penelitian
ditunjang dengan supervisi dari para dosen. Merupakan bagian tak
terpisahkan dari program ini. Tidak berlebih apabila Pascasarjana ini
merupakan salah satu ujung tombak Universitas Islam Kadiri dalam
upaya membangun Research University sebagai perwujudan Excelllent
in Quality. VISI Menjadikan Program Pascasarjana Universitas Islam
Kadiri berskala Nasional yang mampu menghasilkan dan
mengembangkan Magister berjiwa entrepreneur yang islami pada tahun
2030. MISI Melaksanakan Tri Dharma Perguruan Tinggi yang mampu
menghasilkan Magister berjiwa entrepreneur yang islami.
17
18
Summary of Key Speech
The Living (Accounting) Science
Agenda Tazkiyah Dikotomi Sains Timur-Barat 1
Dr. Aji Dedi Mulawarman2
Sains bukan lagi urusan Timur dan Barat, karena keduanya

telah masuk pada jebakan realitas global yang sama, Agama Manusia
Mesin, agama manusia tanpa jiwa, manusia yang telah hilang
kesuciannya. Hasilnya jelas nampak dalam kontekstualitas eksisting saat
ini, terpinggirnya Tuhan, agama, lokalitas, keragaman budaya, menjadi
satu logika tunggal, peradaban material, bahkan menjadi simpul utama
sains dan etika universal, tak terkecuali akuntansi, “harus” menjadi
bagian dari realitas pragmatis; “hanya” berkutat pada diskursus ilmiah
untuk menegaskan kuasa utamanya dalam bentuk laporan keuangan
secara global dan etika universal akuntan. Keduanya bepusat pada
“kuasa kepentingan” lembaga internasional bernama IFAC
(International Federation of Accountants). Berdasarkan itulah maka
akuntan(si) di seluruh dunia harus menghambakan diri penuh
ketundukan (compliance) pada dua aturan penting IFAC, bukan kepada
yang lainnya. Hilangnya kesucian sains baik di Timur maupun di Barat,
pada saat keduanya bertempur pada logika yang sama, materialisme, yang
bisa jadi mendorong terjadinya perang dagang dan kuasa politik, atau,
atau kegagalan manusia mengendalikan pusat Agama Manusia Mesin,
1 Summary ini dipersiapkan sebagai bahan presentasi pada sesi Seminar dalam The Second
International Conference on Religious, Online, 17 September 2020.

2 Ketua Dewan Pembina Yayasan Peneleh Jang Oetama; Ketua Umum DPN FORDEBI
(Forum Dosen Ekonomi dan Bisnis Islam); Staf Pengajar Universitas Brawijaya
19
yaitu biotechnology dan artificial intelligence, yang berujung pada
Pandemi Corona Virus Disease 19 (COVID-19).
Upaya mengembalikan fitrah sains (akuntansi) dan manusia
(akuntan) menuju fitrah yang sejati perlu dilakukan melalui jalan
tazkiyah, bahwa Tuhan adalah pusat eksistensi segala sesuatu,
sebagaimana Qur’an melihat bahwa Timur dan Barat adalah milik Allah,
karena, kemanapun manusia menghadap di sanalah wajah Allah, Allah
yang Mahaluas dan Maha Mengetahui (Qur’an Surat Al-Baqarah: 115).
Tazkiyah sains bukan masalah obyektif-subyektif, bukan memisahkan
dunia-akherat, bukan pula epistemologis yang terjebak pertempuran
positivisme dan non postivisme, apalagi hanya men-drive pada dua kubu
besar sains Timur vis a vis Barat.
Tazkiyah adalah jalan penyucian kembali sains (termasuk
akuntansi) sebagaimana asalnya, menuju Sains Sejati, merujuk Qur’an
Surat Al Baqarah ayat 177. Ayat tersebut menjelaskan dengan gamblang
mengenai visi pencapaian kebenaran yang berjiwa kebaikan sejati
(Taqwa), representasi Sains Sejati yang bukan oposisi Timur atau Barat,
tetapi setiap sains yang hidup dan utuh, bak teratai kesucian, The Living
Science. Manusia bertakwa, bak bunga terarai, yang sadar bahwa proses
tazkiyah yang hidup selalu melakukan refleksi terus menerus tanpa jeda
dengan mengedepankan diri sebagai utusan, abdi, dan gembala-Nya
untuk mengembalikan peran kesucian menjadi Insan Kamil atau disebut
Nasr (1989)3 sebagai Pontifical Man.
≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈
3Nasr, SN. 1989. Knowledge and the Sacred. State University of New York Press. New
York
20
The Living (Accounting) Science
Tazkiyah Dichotomy Agenda of East-West Science1
Dr. Aji Dedi Mulawarman2
Science is no longer a matter of East and West, because both

have entered into the trap of the same global reality, the Religion of
Human Machine, i.e. the religion of humans without souls, humans who
have lost their sanctity. The result is clearly visible in the existing context,
the marginalization of God, religion, locality, cultural diversity,
becoming a single logic, material civilization, and even becoming the
main node of universal science and ethics. As well as accounting then
"must" become part of the pragmatic reality; "Only" dwells on scientific
discourse to assert its main power in the form of global financial reports
and the universal ethics of accountants. Both are centered on the "power
of interest" of an international institution called IFAC (International
Federation of Accountants). Based on that, accounting throughout the world
must serve them in full compliance to these two important IFAC rules, not
to the others. The loss of sanctity in both the East and the West, when
both of them are fighting on the same logic, materialism, which could
lead to trade wars and political power, or, it could be the failure of
humans to control the center of the Human Machine Religion, namely
biotechnology and artificial intelligence, that culminated in the Corona Virus
Disease 19 (COVID-19) pandemic
Efforts to revive the nature of science (accounting) and humans
(accountants) to true nature - science that lives based on the divine spirit
and not mortal science in space and time - needs to be done through the
tazkiyah way, in which God is the center of the existence of everything,
both in the East and in the West. Qur'an even notices that East and
West belongs to God, not man, because, wherever human faces there is
God’s Face, Allah is All-Embracing and All-Knowing (Qur'an Surah Al-
Baqarah: 115). Tazkiyah science is not objective-subjective issues,
separating the world and the hereafter (religion and praxis of the world)
and not too caught up in fighting paradigmatic epistemological
1 This summary was prepared for a presentation at the Seminar session at The Second
International Conference on Religious, Online, 17 September 2020.
2 Chairman of the Board of Trustees of the Researchers Foundation Jang Oetama;
Chairman of the DPN FORDEBI (Forum Dosen Ekonomi dan Bisnis Islam); Brawijaya
University Lecturer.
21
positivism and non positivism, moreover just being stimulant on two
major camps of science; The East vis a vis the West.
Tazkiyah is the purification of science as it came back, heading
straight Science, referring Qur'an Surah Al Baqarah verse 177. That
verse clearly explains the vision of attaining truth that true good spirit in
Islam is called the concept of Taqwa. True goodness as a representation
of the True Science is not the opposition East or West, but every science
alive and intact, The Living Science. Humans are cautious, like lotus
flowers, who are aware that the tazkiyah process that lives always reflects
continuously without pause by prioritizing themselves as a messenger,
servant, and shepherd for science to restore the role of holiness to being
Insan Kamil or called Nasr (1989)3 as the Pontifical Man.
≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈
3 Nasr, SN. 1989. Knowledge and the Sacred. State University of New York Press. New
York.
22
The New Philosophy of Science: Gerbang untuk Sains
Timur?

Universitas Pelita Harapan, Indonesia
Abstrak
The New Philosophy of Science, khususnya pemikiran Paul Feyerabend,
mempersoalkan obyektivisme dan universalisme dalam paradigma sains
modern dan mendobrak pintu bagi pluralisme metodologi dalam sains.
Dari situ ‘sains Timur’ menjadi topik diskursus sains. Sama seperti
Feyerabend, Fritjof Capra menggempur paradigma sains lama dan
meyakini paradigma yang dibawa fisika kontemporer dapat menawarkan
holisme sebagaimana ditemukannya juga dalam sains Timur, seperti:
kedokteran tradisional Tiongkok, praktik pengobatan herbal, filsafat
Tao, astronomi kuno, shamanisme. Tetapi tidakkah holisme itu datang
terlalu pagi, jika tidak mau dikatakan sekedar ‘placebo intelektual’?
Dapatkah ia mengakhiri hegemoni sains Barat? Bagaimanakah kita
menempatkan sains Timur di dalam konstelasi baru itu? Penulis
berpendapat bahwa sains Barat dan Timur merupakan bagian diskursus
peradaban. Holisme dan pluralisme perlu dijembatani dengan
pendekatan ketiga yang dipelajarinya dari Hans-Georg Gadamer, yakni:
relasionisme, di mana sains Timur dituntut untuk memasuki arena
diskursus sains dengan standard logika dan evidensi demi kepastian
manfaatnya untuk kemanusiaan.
Kata-kata Kunci: diskursus sains, holisme, pluralisme, relasionisme,

sains Timur, wawasan dunia
23
Ulasan ini mulai dengan sebuah duduk perkara, yakni: apakah
pluralisme metodologis yang dibuka oleh Feyerabend dan holisme yang
digagas oleh Capra dapat mendekatkan sains Barat dan sains Timur dan
bahkan dapat mengakhiri hegemoni sains Barat?
Untuk menjawab pertanyaan itu, pertama-tama diperlukan
sebuah pembatasan metodologis. Ulasan ini bukan sains, melainkan
sebuah diskursus sains yang bergerak pada ranah epistemologis,
ontologis, dan aksiologis. Dengan distingsi realitas, dunia, dan fakta,
diskursus sains fokus pada persoalan wawasan dunia (worldview) yang
merupakan epistemologi.
Pemikiran Feyerabend dibahas dalam rangka upaya the new
philosophy of science untuk mengatasi obyektivisme yang mencapai
klimaksnya dalam positivisme logis Lingkungan Wina. Dengan
memperhitungkan kondisi subyek dalam perolehan pengetahuan,
Popper, Kuhn, Lakatos, dan Feyerabend fokus pada sejarah sains untuk
menunjukkan bahwa sains merupakan pengetahuan yang berkembang
lewat konteks historis yang di dalamnya komunitas ilmuwan memainkan
peranan yang sangat penting untuk mengkonstruksi teori. Feyerabend
meradikalkan kritik atas obyektivisme dengan anything goes dan
membuka pluralisme metodologis yang di dalamnya metode-metode
non-Barat, sains Timur, memiliki hak eksistensinya. Manuver ini adalah
sebuah kritik imanen atas sains Barat.
Berbeda dari Feyerabend, Capra meninjau sejarah sains pada
ranah wawasan dunia. Dia tidak hanya mengkritik sains Barat klasik
sebagai wawasan dunia mekanistis, melainkan juga menemukan
paralelisme antara sains Barat kontemporer, yakni fisika nuklir, dan
mistisisme Timur. Dari situ dia mendiagnosis munculnya paradigma
baru, yaitu wawasan sistem kehidupan, yang berciri holistis.
Sains Barat Feyerabend Capra

Klasik (Koeksistensi (Paralelisme Sains
Sains Barat Barat Kontemporer dan
dan Timur) Sains Timur)
Epistemologi Obyektivisme Pluralisme Holisme
Ontologi Mind-Matter- Incommensurability Self-organizing Whole
Dualism
Aksiologi Depersonalisasi Relativisme Intuitionisme Utopis
Epistemis
24
Ulasan ini lalu mendiskusikan secara kritis perbedaan maneuver
pluralisme Feyerabend dan holisme Capra dalam membuka pintu
diskursus sains bagi sains Timur. Juga ditunjukkan persoalan mendasar
keduanya. Dalam kondisi pluralitas holisme datang terlalu dini,
sementara pluralisme bukan kondisi akhir sejarah yang tidak dapat
berubah. Karena itu ditawarkan relasionisme Gadamer. Pada ranah
dunia makna sains Barat dan Timur tidak hanya incommensurable,
melainkan juga dapat didekatkan lewat diskursus sains, tetapi pada ranah
dunia obyektif, yang menentukan sains sebagai sains tetaplah standar
tinggi logika dan evidensi. Pintu ketat sains ini harus dilalui sains Timur,
jika ingin dikualifikasikan sebagai sains yang fokus pada dunia obyektif.
Hegemoni sains Barat dapat diakhiri tidak dengan esoterisme, melainkan
dengan tetap fokus pada pencarian evidensi dalam dunia obyektif.
≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈
25
The New Philosophy of Science:
Gateway to Eastern Science?
Universitas Pelita Harapan, Indonesia
Abstract
The New Philosophy of Science, particularly Paul Feyerabend's

thinking, takes issue with objectivism and universalism in the paradigm
of modern science and breaks the door for methodological pluralism in
science. From there "Eastern science" becomes the topic of scientific
discourse. Just like Feyerabend, Fritjof Capra demolishes old scientific
paradigms and believes that the paradigms brought by contemporary
physics can offer holism as found in Eastern science, such as: traditional
Chinese medicine, herbal medicine practices, Taoist philosophy, ancient
astronomy, shamanism. But doesn't holism come too early, if you don't
want to say it's just an 'intellectual placebo'? Can it end the hegemony of
Western science? How do we place Eastern science in this new
constellation? The author argues that Western and Eastern science are
part of the discourse of civilization. Holism and pluralism need to be
bridged with the third approach he learned from Hans-Georg Gadamer,
namely: relationism, in which Eastern science is required to enter the
arena of scientific discourse with logical standards and evidence in order
to ensure its benefits for humanity.
Key words: science discourse, holism, pluralism, relationism, Eastern

science, worldview
This review begins with a problem, namely: can the

methodological pluralism opened by Feyerabend and the holism
initiated by Capra be able to bring Western science and Eastern science
closer together and even end the hegemony of Western science?
In order to answer this question, a methodological limitation is
needed first of all. This review is not science, but a scientific discourse
that moves in the epistemological, ontological, and axiological realms.
With the distinction of reality, world and facts, scientific discourse
focuses on worldview issues which are epistemology.
26
Feyerabend's thoughts are discussed in the context of the efforts
of the new philosophy of science to overcome objectivism which
reaches its climax in the logical positivism of the Vienna Environment.
Taking into account the condition of the subject in the acquisition of
knowledge, Popper, Kuhn, Lakatos, and Feyerabend focus on the
history of science to show that science is knowledge that develops
through a historical context in which the scientific community plays a
very important role in constructing theory. Feyerabend radicalizes the
criticism of objectivism with anything goes and opens up
methodological pluralism in which non-Western methods, Eastern
science, have a right to exist. This maneuver is an immanent critique of
Western science.
Different from Feyerabend, Capra examines the history of
science in the realm of world insight. He did not only criticize classical
Western science as a mechanistic worldview, but also discovered
parallelism between contemporary Western science, namely nuclear
physics, and Eastern mysticism. From there he diagnosed the emergence
of a new paradigm, namely the insight into living systems, which is
characterized as holistic.
Classical Western Feyerabend Capra

Science (Coexistence of (Parallelism of
Western and Contemporary
Eastern Sciences) Western
Science and
Eastern
Science)
Epistemology Objectivism Pluralism Holism
Ontology Mind-Matter- Incommensurability Self-organizing

Dualism Whole
Axiology Depersonalization Epistemic Utopian
Relativism Intuitionism
This review then critically discusses the differences between

Feyerabend's pluralism maneuvers and Capra's holism in opening the
door to scientific discourse for Eastern science. Also indicated the basic
problems of both. In a condition of plurality, holism comes too early,
while pluralism is not a condition of the end of history that cannot
change. That is why Gadamer's relationism is offered. In the realm of
the world, the meaning of Western and Eastern science is not only
incommensurable, but can also be brought closer through scientific
27
discourse. However, in the realm of the objective world, which
determines science as science remains a high standard of logic and
evidence. Eastern science must pass through this tight door, if it is to
qualify as a science that focuses on the objective world. The hegemony
of Western science can end not with esotericism, but by remaining
focused on the search for evidence in the objective world.
28
30
East West Tensions from Prehistory to Present: And
Now?
Prof. Evangelos A. Afendras

Greece
In pursuing an autoethnographic approach to understanding

issues around me, I locate my early awareness of the East-West conflict
during my childhood. My preschool years were during the Left-Right
Civil War which succeeded the Nazi occupation of my country, with a
heavy hand of the UK and then the US, having without consulting us
decided that we belonged in the “Western sphere of influence”. That
was a time when national entities were decided by the Great Powers with
a map, a ruler and a pencil. Sixty years later I found myself crossing many
times such a pencil line separating Oman from the UAE.
I reflected much in drafting this paper on the meaning of East
and West, and North and South, Left and Right, Then and Now and
Tomorrow, War and Peace.
Considering myself a present-day Odysseus, I could not escape
thinking back to the Trojan War, and soon arrived at the conclusion that
it may have been the earliest epic narrative of East-West tension. I
explored it again, a topic and an age to which I have a long connection.
While preparing my paper for my Peneleh sisters and brothers
last year I reflected on the process of Globalization, what ties up East
and West, and its long history, back to Ancient times. Maps,
descriptions, The Periplous, a name familiar to my Indonesian friends
from the bookshop chain.
31
So, trade figured from early times as the bond between East and
West, a bond that often came with tensions. The exchange of goods,
trade, was succeeded by conquest, colonialism, the establishment of
empires. The spread of religion with or without swords, followed partly
similar routes – Buddhism, Christianity, Islam, and then in more recent
times, the spread of political ideological beliefs and practices, eg
Communism. Political organization varied, most frequently we
encounter kingdoms or empires on a grander scale. Communication was
crucial for all of these processes and language was the means of
“exchange”, writing also became important for a range of needs, often
adapted locally to allow religious proselytization. Migration was there
from the earliest times, the movement of populations whether fleeing or
flocking or traded as commodities (slavery). Diversity developed in
various forms as different populations cohabited geographic units, often
down to the neighborhood.
Decolonization after WWII started in various regions, mostly
through revolutions – China, Indochina, Indonesia – and the old Roman
technique of divide and rule was used extensively and often left
permanent scars. I remember hearing daily news of the Mau Mau
rebellion as a child, of course we in Greece at the time were plugged into
a colonial information network.
The need for energy, oil as a key fuel, brought into focus the area
of intersection between East and West, frequent sponsored coup d’états
including in Iran, a continuous involvement of the UK and US and a
succession of wars.
The brutality of the Holocaust of the Nazis, combined with
Colonial, geopolitical manipulation, brought about another major
injustice with lasting impact, the creation of Israel and establishment of
Zionism as a major player. These were again the powers that practiced
the map-ruler-pencil approach to drawing borders on their possessions
or protectorates. And more wars.
Monumental greed (is it ‘good’? - Bush), raw capitalism,
exploitation of entire continents (Africa as the epitome of this), has
brought us to a globalized world of abject poverty, starvation of millions,
modern slave labor so that the elites can enjoy their luxury goods,
political consciences for sale, education as a commodity for trade,
ignorance reigning supreme. Ethics deleted from the dictionary. And all
this in a rapidly disintegrating Natural Environment, a natural
consequence of all the rest. The Market as God.
And then came the Pandemic.
32
My response is that now we should do our utmost to implement
the UN’s SDGs. As a teacher and a learner, I support Goal 4- Quality
Education as a key target. I believe awareness, analytical and critical
thinking, solidarity, phronetic wisdom are essential to implementing the
other SDGs as well. Education for the youth and for the old, education
for everybody, but education along didactic lines different from the
dominant model. For all of us, the tragic impact of this latest Pandemic
cannot and should not be lost but help us steer to a better future.
≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈
33
A Historical Roadmap Of Free Trade During A
Pandemic
Dr. Steve Bakalis

Australia
and
Dr. Sun Jin
China
We are living in a world facing an economic downturn whose

scope and magnitude is staggering as we face the difficult task of
managing a serious public health crisis without causing economic and
social devastation. According to World Bank’s dire forecasts, the global
economy will shrink by 5.2% this year. Economic activity among
advanced economies and developing economies is anticipated to shrink
by 7% and 2.5 % respectively. Free trade is also under threat, with the
eternal temptation being to raise the walls (of protectionism) among
nations. By considering the available facts and evidence we argue in
favour of an economically and culturally interconnected world, despite
the rise of tensions between East and West.
Along the way we navigate through economic principles of
philosophers that provided the foundations for free trade, especially
Plato and Confucious, that also influenced David Hume, Adam Smith,
Frederic Bastiat, David Ricardo, and others. History also tells us that
the Silk Road in antiquity became one of the strongest cultural
connections between the Western and Eastern civilization, during the
rise of the Han Dynasty that espoused confucian values, whichcoincided
34
with Alexander the Great's reign who was influenced greatly by the
teachings of Plato (and Aristotle). But despite this supporting evidence
suspicions of Neomercantilism have surfaced as evidenced by attacks on
a weakened multilateral trading system, and increasing challenges faced
by the WTO. Yet, during these turbulent times the imperative must
remain an increased commitment to multilateralism because history has
shown that mercantilism is a self-defeating policy.
≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈≈
35
List of Abstract Title
No Name and Title Page

Institution
1 Agung Sulistyo Purnomo, Constructing Transendental Public Service 51
Sri Kuncoro Bawono,
Bobby Briando, Politeknik
Imigrasi
2 Sri Kuncoro Bawono, Revisiting Immigration Apparatus’s Code of 52
Sohirin, Bobby Briando, Ethics by Panca Bhakti Insan Imigrasi
Politeknik Imigrasi Values Internalisation
3 Tony Mirwanto, Agung So, What is Immigration Intelligence? 53
Sulistyo Purnomo, Sri
Kuncoro Bawono, Bobby
Briando, Politeknik Imigrasi
4 Wulandari Harjanti, Sumiati, Enterprise Price Strategy For Businesses 54
STIE Mahardika Micro, Small, Medium
5 Anita Kartika Sari, Brand Image: A Scientific Publication 55
Mochamad Choifin, Abdul Positioning using Scientometric Analysis
Aziz, Sri Rahayu, Agung
Purnomo, STIE Mahardhika,
Universitas Airlangga,
Universitas Ma‟arif Hasyim
Latif, Bina Nusantara
University, Indonesia
6 Tri Wahjoedi, Anita Kartika A Study of Food Delivery Through 56
Sari, Triana Susanti, Sri Bibliometrik Visualizing from 1962 to 2019
Rahayu, Mochamad
Choifin, STIE Mahardhika,
Universitas Airlangga,
Universitas Ma’arif Hasyim
Latif
7 Nuri Purwanto, Elmayun, Complexity of Purchasing Decisions In 57
Rizki Ageng, STIE PGRI Traditional Culinary Consumers:
Dewantara Jombang Phenomenology Approach
8 Dify Virginia Rizaldy, Video on Demand: An Easy Way to Watch 58
Erminati Pancaningrum, Movies (Studies on Consumer Behavior)
STIE PGRI Dewantara
Jombang
9 Chusnul Rofiah,Vika Online Business Marketing Strategy Student 59
Shoimatun Nikmah, STIE Entrepreneur (A Study On Members
PGRI Dewantara Jombang Pengusaha Muda Dewantara Community)
10 Yulius Kurnia Susanto, Earnings Management And Audit Decision: 60
Stephanie Esther, Arya Audit Specialization As Moderating
Pradipta, Trisakti School of
Manajement
36
Institution
11 Tirta Budi Kusuma, Friska Do Capital Intensity And Profitability Affect 61
Firnanti, Trisakti School of Tax Avoidance in Manufacturing Company
Manajement in Indonesia?
12 Moh. Da’i Bachiar, Evi Dampak COVID-19 terhadap Perekonomian 62
Malia, Ika Oktaviana Dewi, Masyarakat (Studi Kasus pada Desa Tanjung
Universitas Islam Madura Kecamatan Pademawu Kabupaten
Pamekasan)
13 Evi Malia, Nailah Aka Islamic Boarding School Business Entity: 63
Kusuma and Jamilatul Between Barokah Value and Going Concern
Uyun, Universitas Islam
Madura
14 Ajeng Nawangsari, Noor Akuntansi di Indonesia Sebuah Refleksi 64
Wahyudi, Universitas Islam Kondisi Sosial-Ekonomi Masyarakat dalam
Negeri Sunan Ampel Surabaya Perspektif Sejarah
15 Selvia Eka Aristantia, Ade Nilai-Nilai Saminisme Dan Agama Adam 65
Irma Suryani Lating, Dalam Arisan Gotong Royong Masyarakat
Universitas Islam Negeri Sunan Samin
Ampel Surabaya
16 Binti Shofiatul Jannah, [Beyond]Analisis Wacana Kritis: 66
Imam Buchori, Universitas Membongkar Ideologi Dan Kuasa Di Balik
Islam Negeri Sunan Ampel Laporan Tahunan Perusahaan
Surabaya
17 Rizky Maulida, Isna Awareness Of Islamic Ethics In Mudharabah 67
Yuningsih, Abdul Gafur, Financing In A Syariah Bank In Samarinda
Universitas Mulawarman
18 Abdul Gafur, Soegeng Construction Of Financial Accountability 68
Soetedjo, Iwan Triyuwono, Based On The Worship Paradigm In Public
Universitas Mulawarman Sector Entities
19 Adi Tri Pramono, Religious Conflict in Terms of Martin 69
Universitas Mulawarman Heidegger's Philosophy of Existentialism
20 Hayuning Purnama Dewi, Public Relations Strategy of Hotel Budget 70
Manajemen, Universitas Surabaya in Forming A Brand Loyalty in
Surabaya Visitors
21 Mokhamad Favian Rizki Pengaruh E-Wom, Attitude Toward Behavior 71
Pratama, Erna Andajani, Siti & Destination Image Terhadap Visit
Rahayu, Manajemen, Intention Objek Wisata di Kota Surabaya
Universitas Surabaya
22 Amabela,Erna Andajani, Public Relations Strategy Of Hotel Budget 72
Juliani Dyah Trisnawati, Surabaya in Forming A Brand Loyalty in
Manajemen, Universitas Visitors
Surabaya
23 Rizki Listyono Putro, Sarah Analysis of Factors Influencing the Ethical 73
Yuliarini, Eva Wany, Perception of Future Accountants With Love
Universitas Wijaya Kusuma of Money as an Intervening Variable
37
Institution
24 Sarah Yuliarini, Titik Compatible Concept betweem Sustainable 75
Inayati, Universitas Wijaya Development and Corporate Social
Kusuma Responbility
25 Seftianita Nirmalasari, Factors Affecting The Use of Accounting 76
Grahita Chandarin, Lilik Information on Small and Medium
Primaningsih Universitas Enterprises (SMES) In The City of Pudak
Wijaya Kusuma Gresik
26 Tri Siswantini, UPN Mapping Financial Potential of Small and 77
Veteran Jakarta Medium Enterprise
27 Indri Arrafi Juliannisa, The Impact of COVID on The Macro 78
UPN Veteran Jakarta Economy in Indonesia
28 Masripah, Meizaroh, Alvita Rising Star Exchange: An Alternative Capital 79
Yuniar, Pramudhitya Market For Msme In Indonesia
Ardhana, UPN Veteran
Jakarta
29 Eka Askafi, Ali Sukamtono, Fast 4c Analysis. Manajemen Sumber Daya 80
Universitas Islam Kadiri Bangsa Warga Dan Umat Interkoneksi
Naturalis Humanis Religius
30 Ratna Dewi Mulyaningtiyas, The Effect Of Social And Environmental 82
Ahsin Doroini, Universitas Capital On Entrepreneurship In Sleman
Islam Kadiri District, Yogyakarta, Indonesia
31 Wikko K. Hermanda, What Kind of TCWG Who Can Help The 83
Riesanti E. Wijaya, Companies from Falling
32 Angelina Gresela Sapulete Related Party Transactions, Earnings 84
and Yie Ke Feliana, Management And Corporate
33 Enok, Rusmanah, Mutiara Auditor Switching Effects on Underpricing 85
Puspa Widyowati, Haqi Level of IPO’s
Fadillah, FE Pakuan
34 Januar Eko Prasetio, UPN Akuntabilitas Organisasi Keagamaan 86
Yogyakarta Melalui Tajalli Al Afaal Al Haq
35 Januar Eko Prasetio and Dekonstruksi Konsep Akuntabilitas 87
Sabihaini, UPN Yogyakarta Pengelolaan Dana Desa Melalui Spirit
Keagamaan
36 Indah Kartika Sandhi, The Readiness of Blended Learning 88
Kunti Sunaryo, Gita Astyka Application Used Analysis during Covid-19
Rahmanda, UPN Pandemic
Yogyakarta
37 Hidayatul Hamdiah, Nik Number Head Together (NHT) in Teaching 89
Mohd Rahimi Nik Yusoff, Writing In The EFL Classroom
Faculty of Education and
Teacher Science Universitas
Hamzanwadi, Selong,
Indonesia and Faculty of
38
Institution
Education Universiti
Kebangsaan Malaysia
38 Budianto Tedjasukmana, Pemahaman Literasi Akuntansi Pada Usaha 90
Fakultas Bisnis Universitas Kecil Di Panti Asuhan
Katolik Widya Mandala
Surabaya
39 Uun Dwi Al Muddatstsir, Konsep Diri Wirausahawan Muda (Studi 91
Institut Agama Islam Negeri Kasus Pada Keluarga Besar Man Insan
Langsa Cendekia Aceh Timur)
40 Khadijah Ath Thahirah Menemukan Tujuan Akuntansi Pertanian 92
Dedi Fernanda, Universitas berbasis Filosofi Rangkiang
Dharma Andalas
41 Nashrudin Latif, Universitas The Value of Sharing Local Leaders for 93
PGRI Adi Buana Surabaya Followers
42 Desak Nyoman Sri The Effect Of Public Share Ownership And 94

Werastuti, Ganesha Investment Opportunities On Sustainability
University of Education Balanced Scorecard With An Investment
Opportunities As A Moderation Variables
43 Puji Kurnianingsih, Resi One Small Step For The Tax Rate 95
Ariyasa Qadri, Alifia Putri Reduction, One Giant Leap For The
Amasya, Polytechnic of State “Umkm” Tax Potential
FInance STAN
44 Sulvariany Tamburaka, Analysis of Sharia Compliance 96
Nitri Mirosea, Hendriawan, Implementation of Hajj Saving Product
Universitas Halu Oleo (Case Study in State Owned Bank of South
East Sulawesi, Indonesia)
45 Arifuddin Mas’ud, Internal Control Analysis of Sadaqah Inflow 97
Universitas Halu Oleo and Outflow of Non-Profit Religious
Organization (Case Study in Jami’ Al-Ikhsan
Mosque, South East Sulawesi, Indonesia)
46 Putri Thalitha Wasantari, The Garut Gate: Covid-19 Pandemic, Social 98
Resi Ariyasa Qadri, Putri Aid Turmoil, And Government Warfare
Thalitha Wasantari and
Resi Ariyasa Qadri,
Universitas Padjadjaran
Bandung dan Polytechnic of
State FInance STAN
47 Jessica Layantara, Universitas Online Spirituality as a Way of Being in the 99
Pelita Harapan Disruptive Digital Era: An Overview of
theThoughts of Martin Heidegger and Karl
Rahner
48 Ayudia Sokarina, Iwan The Use of Intuitive Method to Generate 100
Triyuwono, Gugus Irianto, Accounting Concept
Abdul Ghofar, University of
Brawijaya
39
Institution
49 Mikhael Ming Khosasih, Understanding The Effect of Perceived 101
University of Surabaya Brand Leadership on Consumers Satisfaction
and Repurchase Intention on Indonesia E-
Commerce Mobile Apps
50 Ari Kamayanti, Sastr(A)Kuntansi: Diskursus Akuntansi 102
Peneleh Research Institute & Dalam Kisah
Politeknik Negeri Malang
51 Febrina Nur Ramadhani, Stewardship In Wedding: Accounting And 103
Lilik Purwanti and Aji Dedi Accountability Practices In Families Of
Mulawarman, Universitas Indonesian Women Migrant Workers
Brawijaya
52 Muhammad Ichsan, Padma “Play What You Hear, Hear What You Play”: 104
Adriana Sari, Universitas A Dialogic Approach in Accounting
Brawijaya, Politeknik Negeri Education through Lens of Jazz
Malang Improvisation
53 Desi Ekavania, Iwan Akuntabilitas Masjid Dalam Bingkai Qs At- 105
Triyuwono, Ali Djamhuri, Taubah Ayat 18
Universitas Brawijaya
54 Novrida Qudsi Lutfillah, Revealling Self-experience as an Educator 106
Universitas Wijaya Putra Accountant and Treasurer: Autobiographical
Method
55 Aji Dedi Mulawarman, Kontekstualisasi Akuntansi Pertanian 107
Universitas Brawijaya Menuju The Living Science Khas Nusantara
56 Ahmad Fauzi, Peneleh Religiositas Sebagai Dasar Peradaban 108
Research Institute
57 Iskandar Eka, Peneleh Kunci Peradaban adalah Ke-adab-an: Syarah 109
Research Institute Moslem National Onderwijs
58 Eka Siskawati, Politeknik Memutus Dominasi Ekonomi Perkotaan: 110
Negeri Padang Analisis Geliat BUMDes Selama Pandemi C
19
59 Ahmad Khudori, Trisna Fundamental Analysis And Technical 111
Ayu Oktavia, Shinta Noor Analysis Before Covid-19: Empirical Study
Anggraeny, Universitas PGRI On Lq45 Indexed Shares In Indonesia Stock
Madiun Exchange
60 Syahril, Fatmawati, Transparency Of Village Financial 112
Universitas Wiraraja Sumenep Management To The Community
(Case Study Of Ketupat Village, Raas
District, Sumenep Regency)
61 Erika Takidah, Salina Rethinking Islamic Value Through 114
Kassim, Universitas Negeri Technology: Case Islamic Fintech in
Jakarta Indonesia
62 Wa Ode Rayyani, Makna Going Concern Perspektif Pelaku 115
Muhammad Adil, Sri Usaha Mikro [Pendekatan Fenomenologi]
Andayaningsih,
Idrawahyuni, Universitas
Muhammadiyah Makassar
40
Institution
63 A.A Gde Satia Utama and Modeling Corporate Image Sustainability 116
Basuki, Universitas Airlangga Using Netnography
64 La Ode Sumail, STIEM Nilai-Nilai Budaya Lempu Dalam Literasi 117
Bongaya Indonesia Keuangan
65 Ayu Maretta Maharani, Rina Pengaruh Budaya Organisasi terhadap 118
Sulistyowati, Universitas Penerapan Sistem Pengendalian Internal
Wijaya Kusuma serta Implikasinya pada Tingkat Integritas
Perusahaan Berskala Kecil dan Menengah di
Bojonegoro
41
Breakout Room List
Room Moderator No Author(s) Title of Paper Affiliation

1 R1. Ahmad Pengaruh E-Wom,
Khudori Mokhamad Attitude Toward
Favian Rizki Behavior & Destination Manajemen,
1 Pratama, Image Universitas
Erna Andajani, Terhadap Visit Intention Surabaya
Siti Rahayu Objek Wisata Di Kota
Surabaya
Fundamental Analysis
And Technical Analysis
Ahmad Khudori,
Before Covid-19:
Trisna Ayu Universitas
2 Empirical Study On
Oktavia, Shinta PGRI Madiun
Lq45 Indexed Shares In
Noor Anggraeny
Indonesia Stock
Exchange
Indah Kartika The Readiness Of
Sandhi, Kunti Blended Learning
UPN Veteran
3 Sunaryo, Gita Application Used
Yogyakarta
Astyka Analysis During Covid-
Rahmanda 19 Pandemic
Indri Arrafi
The Impact Of Covid
Juliannisa, UPN Veteran
4 On The Macro Economy
Nunuk Jakarta
In Indonesia
Triwahyuningtyas
Dampak Covid-19
Moh. Da'I Terhadap Perekonomian
Bachiar, Evi Masyarakat (Studi Kasus Universitas
5
Malia and Ika Pada Desa Tanjung Islam Madura
Oktaviana Dewi Kecamatan Pademawu
Kabupaten Pamekasan)
Universitas
Putri Thalitha The Garut Gate: Covid- Padjadjaran
Wasantari and 19 Pandemic, Social Aid Bandung ,
6
Resi Ariyasa Turmoil, And Polytechnic of
Qadri Government Warfare State FInance
STAN
2 R2. Syahril Religiositas Sebagai
Peneleh
Dasar Peradaban: Syarah
7 Ahmad Fauzi Research
Memeriksai Alam
Institute
Kebenaran
Dessy Ekafriana, Akuntabilitas Masjid
Universitas
8 Iwan Triyuwono, Dalam Bingkai Qs At-
Brawijaya
Ali Djamhuri Taubah Ayat 18
Peneleh
Kunci Peradaban Adalah
9 Iskandar Eka Research
Ke-Adab-An: Syarah
Institute
42
Moslem Nationaal
Onderwijs
Akuntabilitas Organisasi
Januar Eko UPN Veteran
10 Keagamaan Melalui
Prasetio Yogyakarta
Tajalli Al Afaal Al Haq
Awareness Of Islamic
Rizky Maulida,
Ethics In Mudharabah Universitas
11 Isna Yuningsih,
Financing In Syariah Mulawarman
dan Abdul Gafur
Bank In Samarinda
Analysis Of Sharia
Compliance
Sulvariani
Implementation Of Hajj
Tamburaka, Nitri Universitas
12 Saving Product (Case
Mirosea and Halu Oleo
Study In State Owned
Hendriawan
Bank Of South East
Sulawesi, Indonesia)
Transparency Of Village
Financial Management
Universitas
Syahril and To The Community
13 Wiraraja
Fatmawati (Case Study Of Ketupat
Sumenep
Village, Raas District,
Sumenep Regency)
3 R3 Khadijah Akuntansi Di Indonesia
Universitas
Ath Ajeng Sebuah Refleksi Kondisi
Islam Negeri
Thahirah 14 Nawangsari and Sosial-Ekonomi
Sunan Ampel
Noor Wahyudi Masyarakat Dalam
Surabaya
Prespektif Sejarah
Peneleh
Konstektualisasi
Research
Aji Dedi Akuntansi Pertanian
15 Institute &
Mulawarman Menuju The Living
Universitas
Science Khas Nusantara
Brawijaya
Stewardship Dalam
Febrina Nur
Pernikahan: Praktik
Ramadhani, Lilik
Akuntansi Dan Universitas
16 Purwanti and Aji
Akuntabilitas Pada Brawijaya
Dedi
Keluarga Tenaga Kerja
Mulawarman
Wanita
Menemukan Tujuan
Khadijah Ath Universitas
Akuntansi Pertanian
17 Thahirah, Dedi Dharma
Berbasis Filosofi
Fernanda Andalas
Rankiang
Arifuddin Internal Control Analysis
Mas'ud, Nitri Of Sadaqah Inflow And
Universitas
18 Mirosea, Outflow Of Non-Profit
Halu Oleo
Fitriaman and Religious Organization
Jusrin Mustawing (Case Study In Jami’ Al-
43
Ikhsan Mosque, South
East Sulawesi, Indonesia)
The Value Of Sharing Universitas
19 Nashrudin Latif Local Leaders For PGRI Adi
Followers Buana Surabaya
Universitas
Selvia Eka and Akuntansi Gotong Islam Negeri
20
Ade Irma Royong Orang Samin Sunan Ampel
Surabaya
4 R4. Erika Religious Conflict In
Takidah Terms Of Martin Universitas
21 Adi Tri Pramono
Heidegger’s Philosophy Mulawarman
Of Existentialism
Fast 4c Analysis
Manajemen Sumber
Eka Askafi, Ali Daya Bangsa Warga Dan
22 Uniska
Sukamtono Umat Interkoneksi
Naturalis Humanis
Religius
Rethinking Islamic Value
Erika Takidah, Through Technology: Universitas
23
Salina Kassim Case Islamic Fintech In Negeri Jakarta
Indonesia
Complexity Of
Purchasing Decisions In
Nuri Purwanto Stie Pgri
Traditional Culinary
24 and Elmayun Dewantara
Consumers:
Rizki Ageng Jombang
Phenomenology
Approach
Compatible Concept
Between Sustainable
Sarah Yuliarini Universitas
25 Development And
and Titik Inayati Wijaya Kusuma
Corporate Social
Responbility
Konsep Diri
Wirausahawan Muda
Institut Agama
Uun Dwi Al (Studi Kasus Pada
26 Islam Negeri
Muddatstsir Keluarga Besar Man
Langsa
Insan Cendekia Aceh
Timur)
5 R5. Wa Ode Construction Of
Abdul Gafur,
Rayyani Financial Accountability
Soegeng Soetdjo, Universitas
27 Based On The Worship
and Iwan Mulawarman
Paradigm In Public
Triyuwono
Sector Entities
Agung Sulistyo Constructing
Politeknik
28 Purnomo, Sri Transendental Public
Imigrasi
Kuncoro Service
44
Bawono and
Bobby Briando
Peneleh
Sastr(A)Kuntansi: Research
29 Ari Kamayanti Diskursus Akuntansi Institute &
Dalam Kisah Politeknik
Negeri Malang
Wa Ode Rayyani,
Makna Going Concern
Muhammad Adil, Universitas
Perspektif Pelaku Usaha
30 Sri Muhammadiyah
Mikro [Pendekatan
Andayaningsih, Makassar
Fenomenologi]
Idrawahyuni
(Beyond) Analisis
Wacana Kritis: Universitas
Binti Shofiatul
Membongkar Ideologi Islam Negeri
31 Jannah and
Dan Kekuasan Di Balik Sunan Ampel
Imam Buchori
Laporan Tahunan Surabaya
Perusahaan
Dekonstruksi Konsep
Januar Eko Akuntabilitas
UPN Veteran
32 Prasetio, Pengelolaan Dana Desa
Yogyakarta
Sabihaini Melalui Spirit
Keagamaan
Wikko K.
What Kind Of TCWG
Hermanda, Universitas
33 Who Can Help The
Riesanti E. Surabaya
Companies From Falling
Wijaya
6 R6. A.A. Gde STIE
Satia Utama Mahardhika,
Indonesia,
Anita Kartika
Brand Image: A Universitas
Sari, Mochamad
Scientific Publication Airlangga,
34 Choifin, Abdul
Positioning Using Universitas
Aziz, Sri Rahayu,
Scientometric Analysis Ma‟arif Hasyim
Agung Purnomo
Latif, Bina
Nusantara
University
Understanding The
Effect Of Perceived
Brand Leadership On
Mikhael Ming Consumers Satisfaction University of
35
Khosasih And Repurchase Surabaya
Intention On Indonesia
E-Commerce Mobile
Apps
A.A. Gde Satia Modeling Corporate
Universitas
36 Utama, Basuki Image Sustainability
Airlangga
Basuki Using Netnography
45
The Effect Of Social
And Environmental
Ratna Dewi
Capital On
37 Mulyaningtiyas, UNISKA
Entrepreneurship In
Ahsin Doroini
Sleman District,
Yogyakarta, Indonesia
Mapping Financial
Potential Of Small And
Tri Siswantini
Medium Enterprises UPN Veteran
38 and Indri Arrafi
(SME ) And The Jakarta
Juliannisa
Economic Sector Of
Serang Regency
Tri Wahjoedi, STIE
Anita Kartika Mahardhika,
A Study Of Food
Sari, Triana Universitas
Delivery Through
39 Susanti, Sri Airlangga,
Bibliometrik Visualizing
Rahayu, Universitas
From 1962 To 2019
Mochamad Ma’arif Hasyim
Choifin Latif
7 R7. Novrida Fakultas Bisnis
Q. Lutfillah Pemahaman Literasi Universitas
Budianto
40 Akuntansi Pada Usaha Katolik Widya
Tedjasuksmana
Kecil Di Panti Asuhan Mandala
Surabaya
Faculty Of
Education And
Teacher Science
Universitas
Hidayatul Number Head Together Hamzanwadi,
Hamdiah Nik (NHT) In Teaching Selong,
41
Mohd Rahimi Writing In The EFL Indonesia &
Nik Yusoff Classroom Faculty Of
Education
Universiti
Kebangsaan
Malaysia
“Play What You Hear,
Hear What You Play”: A Universitas
Muhammad
Dialogic Approach In Brawijaya,
42 Ichsan, Padma
Accounting Education Polteknik
Adriana Sari
Through Lens Of Jazz Negeri Malang
Improvisation
Revealing Self
Experience As An
Novrida Qudsi Educator Accountant Universitas
43
Latifah And Treasurer: Wijaya Putra
Autobiographical
Method
46
Revisiting Immigration
Sri Kuncoro
Apparatus’s Code Of
Bawono, Sohirin Politeknik
44 Ethics By Panca Bhakti
Sohirin and Imigrasi
Insan Imigrasi Values
Bobby Briando
Internalisation
Do Capital Intensity And
Tirta Budi Profitability Affect Tax
Trisakti School
45 Kusuma and Avoidance In
Of Manajement
Friska Firnanti Manufacturing Company
In Indonesia?
Tony Mirwanto,
Agung Sulistyo
Purnomo, Sri So, What Is Immigration Politeknik
46
Kuncoro Intelligence? Imigrasi
Bawono and
Bobby Briando
8 R8. Dyah Faktor-Faktor Yang
Ayu Septi Amabela, Erna Mempengaruhi Loyalty Manajemen,
Fauji 47 Andajani, Juliani Pada Restoran Domicile Universitas
Dyah Trisnawati Kitchen & Lounge Surabaya
Surabaya
The Effect Of Public
Share Ownership And
Investment
Opportunities On Ganesha
Desak Nyoman
48 Sustainability Balanced University Of
Sri Werastuti
Scorecard With An Education
Investment
Opportunities As A
Moderation Variables
Enok Rusmanah,
Auditor Switching
Mutiara Puspa
49 Effects On Underpricing Fe Pakuan
Widyowati, Haqi
Level Of IPO’s
Fadillah
Public Relations Strategy
Manajemen,
Hayuning Of Hotel Budget
50 Universitas
Purnama Dewi Surabaya In Forming A
Surabaya
Brand Loyalty In Visitors
Analysis Of Factors
Rizki Listyono Infuencing The Ethical
Putro, Sarah Perception Of Future Universitas
51
Yuliarini, and Accountants With Love Wijaya Kusuma
Eva Wany Of Money As An
Intervening Variable
Seftianita Factors Affecting The
Nirmalasari, Use Of Accounting Universitas
52
Grahita Information On Small Wijaya Kusuma
Chandarin, and And Medium Enterprises
47
Lilik (SMES) In The City Of
Primaningsih Pudak Gresik
Yulius Kurnia
Susanto, Earnings Management Trisakti School
53 Stephanie Esther, And Audit Decision: Of
and Arya Audit Specialization Management
Pradipta
9 R9. Eka Islamic Boarding School
Evi Malia, Nailah
Siskawati Business Entity: Between Univ Islam
54 Aka Kusuma and
Barokah Value and Madura
Jamilatul Uyun
Going Concern
Ayudia Sokarina,
Iwan Triyuwono, The Use Of Intuitive
University of
55 Gugus Irianto Method To Generate
Brawijaya
and Abdul Accounting Concept
Ghofar
Memutus Dominasi
Ekonomi Perkotaan : Politeknik
56 Eka Siskawati
Analisis Geliat Bumdes Negeri Padang
Selama Pandemi C 19
Pengaruh Budaya
Organisasi Terhadap
Penerapan Sistem
Ayu Maretta Pengendalian Internal
Universitas
57 Maharani, Rina Serta Implikasinya Pada
Wijaya Kusuma
Sulistyowati Tingkat Integritas
Perusahaan Berskala
Kecil Dan Menengah Di
Bojonegoro
Online Business
Chusnul Marketing Strategy
Stie Pgri
Rofiah,Vika Student Entrepreneur (A
58 Dewantara
Shoimatun Study On Members
Jombang
Nikmah Pengusaha Muda
Dewantara Community)
Masripah,
Rising Star Exchange: An
Meizaroh, Alvita
Alternative Capital Upn Veteran
59 Yuniar,
Market For Msme In Jakarta
Pramudhitya
Indonesia
Ardhana
10 R10. La Ode University Of
Sumail Surabaya –
Related Party
Angelina Gresela Faculty Of
Transactions, Earnings
60 Sapulete, Yie Ke Business And
Management And
Feliana Economics–
Corporate
School Of
Accounting
48
Sekolah Tinggi
Nilai-Nilai Budaya Ilmu Ekonomi
61 La Ode Sumail Lempu Dalam Literasi Makassar
Keuangan (STIEM)
Bongaya
Video On Demand: An
Erminati Stie Pgri
Easy Way To Watch
62 Pancaningrum, Dewantara
Movies (Studies On
Dify Rizaldy Jombang
Consumer Behavior)
Online Spirituality As A
Way Of Being In The
Disruptive Digital Era:
Universitas
63 Jessica Layantara An Overview Of The
Pelita Harapan
Thoughts Of Martin
Heidegger And Karl
Rahner
Puji
One Small Step For The
Kurnianingsih, Polytechnic Of
Tax Rate Reduction, One
64 Resi Ariyasa State Finance
Giant Leap For The
Qadri and Alifia STAN
“Umkm” Tax Potential
Putri Amasya
Wulandari Enterprise Price Strategy
65 Stie Mahardika
Harjanti For Businesses
49
Accepted Abstract
50
Constructing Transendental Public Service

Agung Sulistyo Purnomo, Sri Kuncoro Bawono, Bobby Briando
Politeknik Imigrasi, Indonesia
theagungpurnomofitsystem@gmail.com
Abstract
Public service is a service to serve all members of community. It is
usually provides by the government to the people living within its
jurisdiction, either directly (through the public sector) or by financing
provision of services. The term is associated with a social consensus that
certain services should be available to all, regardless of income, physical
ability or mental acuity. Transcendental as a paradigm has been recently
attract the attention of publice service’s scholars. This emerging
paradigm offers an alternative school of thought for shaping a better
future amongst the dialectics of rasionalism and positivism which are
considered promoting social injustice. For this reason, this study will
focus on developing a transcendental public service as an alternative tool
of reference in describing the reality. The result of the study shows that
public service is not merely about the ease of access on public goods and
services. More than ever assumed, the transcendental public service
framework brings an understanding of the most powerful driving force
‘divinity’, which shapes new public values in the public service provision
Keywords: Public Service; Transendental; Divinity
51
Revisiting Immigration Apparatus’s Code of Ethics

by Panca Bhakti Insan Imigrasi Values Internalisation
Sri Kuncoro Bawono, Sohirin, Bobby Briando
kuncoro@poltekim.ac.id
Abstract
Immigration Apparatus’s Code of Ethics is a set of principles that used
as a guideline for all of Immigration apparatus to behave and act in their
daily activities. This paper aims to revisit the current Immigration
Apparatus’ Code of Ethics that gradually lost its spirit. The
modernisation and globalization have faded the spirit of Panca Bhakti
Insan Imigrasi that own their own spiritual values. There are 5 (five) core
values that stated in Panca Bhakti Insan Imigrasi , (1) Taqwa ; (2)
Menjunjung Tinggi Kehormatan / uphold the honor; (3) Cendekia /
Intellect ; (4) Integritas Pribadi / Self-Integrity; (5) Inovatif / innovative.
Ideally, Panca Bhakti insan Imigrasi as a Code of Ethics could help the
organization to achieve their vision and mission. However, this research
shows that the Immigration Apparatus needs to revisit those values
hierarchically. The Taqwa values is an absolute value that should become
the basis of all the four others value. This value shows the spiritual
achievement of the person who feels that he created by the God
Almighty. Based on this value, the other four values are derived, that’s
why the taqwa value should be not only showed but also applied on the
second, third, fourth, and fifth value. Thus, implementing those values
will return the spirit of Immigration apparatus in their duty and daily
activites.
Keywords: Code of Ethics; Panca Bhakti Insan Imigrasi; Taqwa
52
So, What is Immigration Intelligence?

Tony Mirwanto, Agung Sulistyo Purnomo, Sri Kuncoro Bawono,
Bobby Briando
boxtony85@gmail.com
Abstract
Immigration Intelligence is the activity of immigration investigation and
security in a specific framework and process of presenting information
through analysis to determine and calculate an estimated situation that
will be encountered. So far, the role of immigration intelligence has only
focused on the area of surveillance of foreigners and what steps are
taken to anticipate potential vulnerabilities. In fact, the Immigration has
several functions of: (i) community service; (ii) law enforcement; (iii)
state security and (iv) community welfare development. This paper aims
to explore the role of immigration intelligence from the Immigration
point of view. Globalization has made the boundaries of a State not only
marked by physical boundaries but more than that, the boundaries of
the State have been transformed into something abstract and imaginary.
For this reason, the role and function of the Immigration intelligence is
critical. The results of the study shows that the functions and objectives
of the Immigration intelligence go beyond the investigation and security
alone. Immigration Intelligence serves as a key instrument in
safeguarding the sovereignty of the State and the integrity of the Nation.
Keywords: Immigration intelligence; Immmigration functions; State

sovereignty
53
Enterprise Price Strategy For Businesses Micro,
Small, Medium
Wulandari Harjanti1, Sumiati2
1STIE Mahardhika Surabaya

2Universityof 17 August 1945 Surabaya
dra.wulandariong@gmail.com
Abstract
This study describes the field findings in entrepreneurship engaged in
batik cloth in Gresik. Entrepreneurs are made to understand price fixing
which has important implications for competitive strategies in placing
their goods in the national level business. The price set for a product
that is sold to consumers, which is known as pricing includes several
management policies regarding discounts, prices, credits, payment
periods, transfer payments and so on. Some things are still not
understood by micro, small and medium enterprises (MSMEs). The
marketing population of business units under the Gresik Cooperative
Office is a sample of entrepreneurs invited by the Cooperative Office to
attend training as an effort to understand entrepreneurs about the
concept of pricing according to management policies where their goods
can become commodities that are mutually beneficial for both parties.
The research results are expected to be an opening path for micro, small
and medium enterprises to express themselves in various businesses and
to help protect the growth of their own independent businesses through
the use of greater knowledge and greater awareness of price principles.
A case study involving the Gresik Cooperative agency investigating three
batik entrepreneurial ventures. A theme of strategic use of pricing action
for entrepreneurs in organizations, representing a specific area of
research and concept called “entrepreneurship in strategic pricing”.
Constitute empirical support for the concept of “entrepreneurship in
strategic pricing” and in practical terms - are identified core and strategic
support elements for entrepreneurship, which provide a clear pricing
framework for businesses. In this paper, entrepreneurship in strategic
pricing is more than just theory, by examining and analyzing it in the
applied business environment, in this case organizations supported by
the public sector.
Keywords: Entrepreneurship; price; strategy
54
Brand Image: A Scientific Publication Positioning
using Scientometric Analysis
Anita Kartika Sari1,2

Mochamad Choifin3
Abdul Aziz1
Sri Rahayu1
Agung Purnomo2,4
1Sekolah Tinggi Ilmu Ekonomi Mahardhika, Indonesia
2Universitas Airlangga, Indonesia
3Universitas Ma‟arif Hasyim Latif, Indonesia
4Bina Nusantara University, Indonesia
anita.kartika.sari-2019@feb.unair.ac.id
Abstract
Brand Image is an important aspect for companies in a competitive
global market. There has not been much research on brand image by
providing a big picture that is visualized from year to year. This study
aims to map research in the field of brand image with data from all
international publication researchers. This study conducted a
bibliometric method and analyzed data using search results analysis from
Scopus and the VOSviewer application. The data obtained in this study
were 3,234 academic documents published from 1961 to 2019 globally.
The results of research and individual researchers at the global level who
are the most productive in publications in the field of brand image are
the Hong Kong Polytechnic University and Pina, J.M. Most fields of
study are Business, Management and Accounting, there are 6 patterns of
collaborative research groups in the field of global brand image. This
research consists of the diversity of the convergence axis which consists
of the study of brand images to characterize the body of knowledge
generated from the last 2 decades, studies: Brand, E-Commerce, Place
Branding, Sales, Social Network, Quality, and Marketing, abbreviated as
the theme BEPSSQM
55
A Study of Food Delivery Through Bibliometrik
Visualizing from 1962 to 2019
Tri Wahjoedi1
Anita Kartika Sari1,2
Triana Susanti1
Sri Rahayu1
Mochamad Choifin3
1Sekolah Tinggi Ilmu Ekonomi Mahardhika, Indonesia
2Universitas Airlangga, Indonesia
3Universitas Ma’arif Hasyim Latif, Indonesia
anita.kartika.sari-2019@feb.unair.ac.id
Abstract
Online Food Delivery using smart phones has become a new service
trend in recent years. This has been research but as yet no idea of a
publication in the area of Food Delivery which shows the big picture
using data from all countries. This study aims to map the publication
status of the internationally published Food Delivery studies indexed by
Scopus using bibliometric visualization. The bibliometric method and
analyzed research data were implemented using the analytical search
results service from the VOSviewer and Scopus applications. Research
data of 1,345 documents published from 1962 to 2019 were obtained
from the Scopus database. The results of this study indicate an
increasing trend in the number of international scientific publications in
the field of Food Delivery every year. Most of the countries, affiliates,
and authors of Food Delivery publications are United States, Western
Michigan University and Poling, A. There are three patterns of
collaborative researchers in publications in the field of Food Delivery.
This study confirms the classification of the convergence axis consisting
of publications in the field of Food Delivery to characterize the
accumulated knowledge generated from six decades of literature: Dose
Response, Animal, Theoretical Study, Article, Food Delivery, Food
intake which is abbreviated as the DATAFF theme.
Keyword: Food Delivery, Blibliometrics, Vosviewer.
56
Complexity of Purchasing Decisions In Traditional
Culinary Consumers: Phenomenology Approach
Nuri Purwanto, Elmayun Rizki Ageng
STIE PGRI Dewantara Jombang
nuri.stiedw@gmail.com
Abstract
Understanding a consumer's motivation in buying products beyond the

price is a complex and varied issue. this research aims to uncover the
reason for consumers in purchasing traditional food products from the
point of view of phenomenology to improve our understanding of the
practice of marketing strategies in Jombang district. We employed
phenomenological methods to collect data from 3 respondents using a
depth interview. From the results of the interview conducted against
three consumers who are loyal to culinary satay kampret stated the main
reasons they buy culinary products sate kampret is from the taste of satay
kampret, the quality of raw materials, references from the group, and the
atmosphere factor of the shop. This research generally contributes to
marketing knowledge and, in particular, to consumer decision-making
conducted in jombang community. Phenomenological methods are
carried out to better understand the nature of highly complex consumer
behaviour. The results of the study can be a foundation to attract new
consumers and make customers more loyal, as well as strengthen the
image of sate kampret shop, especially in jombang district
Keywords: consumer's motivation; marketing strategies; purchasing

decisions
57
Video on Demand: An Easy Way to Watch Movies
(Studies on Consumer Behavior)
Dify Virginia Rizaldy , Erminati Pancaningrum
difyvirginia7@gmail.com
Abstract
Watching movies is an activity that many people do to get rid of fatigue

after doing quite tiring daily activities. In the past, watching movies could
only do by going to the cinema with determined showtimes, but as
technology develops grow so fast, now watching movies possible to do
anytime and anywhere using video on demand. This research
background is the result of pre-research which shows there is a shifting
phenomenon consumer behavior who in the beginning watched movies
in theaters then switched to using on-demand services. This research has
a purpose to explore the existing phenomenon, also analyze the reasons
behind movie lovers use video on demand to watch movies. This
research is qualitative research by using the data source as in-depth
interviews with 5 informants, document collection, and triangulation of
data sources conducted by researchers. The results of the data are
analyzed using the open coding method, axial coding, and selective
coding by paying attention to the aspects of trustworthiness. The result
of this research shows some factors become the reasons someone
watching movies uses video on demand that is; hobby, flexibility,
emotional motive, patronage motive, rational motive, intrinsic
motivation, extrinsic motivation, and re-run.
Keywords: hobby, flexibility, emotional motive, patronage motive,

rational motive, intrinsic motivation, extrinsic motivation, re-run.
58
Online Business Marketing Strategy Student
Entrepreneur (A Study On Members Pengusaha
Muda Dewantara Community)
Chusnul Rofiah
chusnulstiepgridewantara@gmail.com
Abstract
This study aims to determine and analyze how the online business
strategies of entrepreneur students, research on the young entrepreneur
community of Dewantara Jombang is expected to be able to answer
questions about why they choose to use their social media for
entrepreneurship. Supported by the growing creativity of students and
the rapid development of technology, students are more likely to carry
out their business activities through social media (online media
marketing) to improve their business.
By using a phenomenological approach, the simple research design
model is expected to be able to present a balance between reality and
theory and not be wordy, but still in the corridor of research that can be
justified. The three key informants chosen as informants were saturated
because after carrying out the snowball sampling it was assumed that
there were no new informants who could provide the information
needed by the researcher.
The results show that student entrepreneurs prefer to maximize the
potential of the online market than the offline market, with strategies
that are of interest to their target market by first observing the online
market and seeing the impact of their strategies.
This study makes a positive contribution to economics and business,
especially on e-business marketing management and business strategy
with a focus on entrepreneur students.
The implication of this research is the selection of online business
strategies and the use of social media for entrepreneurial activities,
especially for students.
Keywords: marketing strategy; online business; entrepreneur student;
social media.
59
Earnings Management And Audit Decision: Audit
Specialization As Moderating
Yulius Kurnia Susanto, Stephanie Esther, Arya Pradipta
Trisakti School of Management, Jakarta, Indonesia
yulius@tsm.ac.id
Abstract
This research is purposed to analyze the influence of audit specialization
on the relation between earnings management and audit decision, the
influence of audit tenure, firm size, leverage, liquidity, inventory, losses
on audit decision. The population of this research are all manufacturing
companies consistently listed and active in Indonesia Stock Exchange
from the year of 2016 to 2018. This research uses 86 samples of
manufacturing companies selected through purposive sampling method
resulting in 258 data to be analyzed using moderating regressions
analysis. The result of this study indicates that audit specialization
influence positive and significant on the relation between earnings
management and audit decision. The influence of audit tenure on audit
decision is negative and significant. The influence of losses on audit
decision is positive and significant. On the other hand firm size,
leverage, liquidity, and inventory not influence audit decision. Investors
can make the auditor decision and auditor specialization as a
consideration in investing. Auditor specialization can detect earnings
management and auditors tend to give qualified opinion. The company's
goal to do earnings management is to obtain an unqualified opinion.
Audit specialization can reveal the existence of earnings management
and the company obtains qualified opinions. The longer the client is the
tendency of the auditor to give an unqualified opinion. Auditors are
more likely to provide qualified opinions on companies that lose.
Keywords: Audit decision; earnings management; audit specialization;

audit tenure
60
Do Capital Intensity And Profitability Affect Tax
Avoidance in Manufacturing Company in
Indonesia?
Tirta Budi Kusuma

Friska Firnanti
Trisakti School of Management
friska@stietrisakti.ac.id
Abstract
The objective of this research is to obtain empirical evidence about the
influence of capital intensity, profitability, leverage, company size, sales
growth, independent commissioner, and fiscal loss compensation, as
independent variables to tax avoidance as dependent variable in
Indonesian manufacturing companies. This research employed multiple
regression methodology for data analysis. There are 56 companies listed
in manufacturing sectors in Indonesia Stock Exchange on 2016-2018
that meet the criteria by using purposive sampling method. The result
indicates that capital intensity and profitability have effects to tax
avoidance, while other independent variables such as leverage, company
size, sales growth, independent commissioner, and fiscal loss
compensation have no effect to tax avoidance practice in the company.
Originality: This paper contributes to showing how the economic
capacity of companies can affect the reluctance of companies to pay
taxes. The action of tax avoidance is beneficial for the company because
the company will pay a smaller tax burden. However, this action causes
losses for the government in tax collection.
Keywords: tax avoidance; capital intensity; profitability
61
Dampak COVID-19 terhadap Perekonomian
Masyarakat (Studi Kasus pada Desa Tanjung
Kecamatan Pademawu Kabupaten Pamekasan)
Moh. Da’i Bachiar, Evi Malia, Ika Oktaviana Dewi
Universitas Islam Madura
daibachti4r@gmail.com
Abstract
This study aims to determine the extent of the impact of Covid-19 on
the Indonesian economy, especially in the village of Tanjung, Pademawu
District, Pamekasan Regency. This research uses a qualitative approach,
qualitative research is a study based on the philosophy of postpositivism,
used to examine the conditions of natural objects where the researcher
is the key instrument, the sampling of data sources is done purposively,
the collection technique is triagulated, the data analysis is inductive /
qualitative. , and qualitative research results emphasize meaning rather
than generalization. Data collection methods used observation,
interviews and documentation. The results showed that the impact of
Covid-19 on economic activity, especially in Tanjung Village, Pademawu
District, Pamekasan Regency. Sources of livelihood for the community
such as fishermen, seaweed farmers, salt farmers and tourism are lost
due to social restrictions / activities which hamper community activities.
Keywords: Covid-19; Economy; Tanjung Village
62
Islamic Boarding School Business Entity: Between
Barokah Value and Going Concern
Evi Malia, Nailah Aka Kusuma, Jamilatul Uyun
Universitas Islam Madura
evi.malia@uim.ac.id
Abstract
The purpose of this paper is to find out how the business entities owned
by the Islamic boarding schools maintain their existence, whether
because the pesantren has a barokah value from the religious value or
because of good governance so that the survival (going concern) of the
pesantren business entity is well planned as well. The methodology
employed in this paper is to use qualitative research methods with an
interpretive approach. The research results indicate that the value of
barokah is directly proportional to the principle of going concern
(business continuity) in accounting. In the muslim boarding school
business entity barokah means if the system is run according to generally
accepted rules and standards, does not deviate from religious teachings,
is honest and pays zakat according to nishab, then the business being
carried out will be sustainable. This supports the concept of going
concern, that is, the company will continue to operate in the long term
if it is supported by financial and non-financial factors that run well. The
paper contributes to the social, economics, and business sciences to
maintaining religious values in kaffah, because if religious values are
properly practiced in the business, it will synergize with the sustainability
of the business itself. The implication of the research is as input for
business people to include the value of religiosity as the basic foundation
of business behavior.
Keywords: Islamic boarding schools; Business Entities; Barokah; Going

Concern
63
Akuntansi di Indonesia Sebuah Refleksi Kondisi
Sosial-Ekonomi Masyarakat dalam Perspektif Sejarah
Ajeng Nawangsari, Noor Wahyudi
Universitas Islam Negeri Sunan Ampel Surabaya
ajeng.tita87@gmail.com
Abstrak
Penelitian ini mengungkapkan bagaimana akuntansi di Indonesia
dijelaskan dalam perspektif sejarah dengan mempertimbangkan kondisi
sosial ekonomi masyarakat dengan menggunakan alat analisis kuasa
pengetahuan. Hasil penelitian menunjukan bahwa akuntansi di
Indonesia mengalami perkembangan sesuai dengan perkembangan
kondisi masyarakat dan sosial di Indonesia. Hal tersebut dapat diamati
dari periode kerajaan yang ada di nusantara. Saat itu praktik akuntansi di
Indonesia masih sederhana. Identifikasi akuntansi bisa diamati dari
faktor pembentuk akuntansi yaitu angka dan uang. Pada saat itu,
masyarakat Indonesia sudah mengenal bentuk angka yang cukup
memadai. Uang sebagai alat tukar dan satuan uang juga sudah dikenal
walaupun bentuk nya masih koin. Setelah masa kerajaan selesai.
Perkembangan akuntansi didominasi oleh pengaruh Belanda melalui
VOC. Pada saat itu, mulai ditemukan pencatatan akuntansi dengan
menggunakan metode pencatatan berpasangan. Setelah Indonesia
merdeka, akuntansi makin berkembang baik dari segi internal akuntansi
baik dari segi praktik maupun standar dan Pendidikan akuntansi. Standar
akuntansi mulai muncul sejalan dengan munculnya pasar modal. Pada
perkembangan selanjutnya standar akuntansi mulai berubah kiblat dari
US GAAP ke standar akuntansi internsional. Perubahan tersebut juga
tidak bisa semata dimaknai dan dipandang sebagai suatu kebutuhan
namun faktor-faktor lain seperti politik juga berperan signifikan.
Keywords: Sejarah akuntansi, power-knowledge, konteks sosial-

ekonomi
64
Nilai-Nilai Saminisme Dan Agama Adam Dalam
Arisan Gotong Royong Masyarakat Samin
Selvia Eka Aristantia, Ade Irma Suryani Lating
selviaekaaristantia@gmail.com
Abstrak
Penelitian ini bertujuan untuk mempelajari arisan gotong royong yang
dibalut oleh nilai-nilai Saminisme dan agama adam pada orang Samin.
Pendekatan studi Etnografi dipakai dalam penelitian ini untuk
memahami bagaimana nilai budaya dan agama mewarnai arisan gotong
royong dari sudut pandang orang Samin. Orang Samin menganut
ageman adam dan memiliki Ajaran Saminisme. Ajaran Saminisme ini
merupakan salah satu dari warisan budaya takbenda Indonesia. Ajaran
Saminisme berasal dari falsafah hidup yang berbunyi Panggada,
Pangrasa, Pangrungu dan Pangawas. Keempat unsur falsafah hidup
dipegang teguh dan diinternalisasai oleh orang Samin dalam kehidupan
sehingga menjadikan pribadi manusia dalam tingkatan tertinggi yakni
manusia yang luhur budinya. Nilai-nilai dari ageman adam dan ajaran
Saminisme tertuang dalam perilaku akuntansi khususnya dalam
kempalan orang Samin. Penelitian pada orang Samin sudah banyak
dilakukan. Akan tetapi, penelitian etnografi mengenai arisan gotong
royong pada masyarakat Samin akan memberikan warna baru dalam
penelitian bidang akuntansi multiparadigma.
Keywords: Orang Samin; Akuntansi; Etnografi
65
[Beyond]Analisis Wacana Kritis: Membongkar
Ideologi Dan Kuasa Di Balik Laporan Tahunan
Perusahaan
Binti Shofiatul Jannah, Imam Buchori
bintishofiatul@gmail.com
Abstrak
Artikel ini bertujuan untuk menjelaskan bahwa analisis wacana kritis
dapat digunakan untuk membongkar ideologi dan kuasa di balik wacana
dan gambar visual laporan tahunan perusahaan. Metode yang digunakan
adalah studi literature dan pemetaan berbagai riset terkait analisis wacana
kritis. Hasil menunjukkan bahwa analisis wacana kritis mampu
membongkar ideologi dan kuasa di laporan tahunan perusahaan. Melalui
“Beyond AWK” realitas dikonstruksi sesuai ajaran Islam. Artikel ini
menambah wawasan metodologi penelitian akuntansi melalui analisis
wacana kritis dan berguna untuk memperdalam analisis suatu teks atau
wacana. Menguraikan berbagai pertimbangan teoritis yang relevan bagi
para peneliti yang tertarik untuk mempelajari wacana (teks) akuntansi.
Selain itu, artikel ini menggambarkan kerangka metodologi yang
diharapkan dapat membantu peneliti akuntansi yang tertarik di bidang
ini.
Keywords: Analisis Wacana Kritis; Laporan Tahunan; Wacana; Ideologi
66
Awareness Of Islamic Ethics In Mudharabah
Financing In A Syariah Bank In Samarinda
Rizky Maulida, Isna Yuningsih, Abdul Gafur
rizkymaulida3367@gmail.com
Abstract
This study aims to understand the awareness of sharia ethics in
mudarabah financing at Islamic banks in Samarinda. Awareness of sharia
ethics is an aspect that is inherent in the meaning of individuals based
on sharia norms (al-Quran and al-Hadith) so that Islam phenomenology
(1) is the right methodology. It is collecting empirical data through
interviews, observations, and literature searches, simultaneously with
analysis based on phenomenology as well as discussing it with the
contents of al-Quran and al-Hadith as well as the interpretation of
theologian. The results of this study describe hasanah, da’wah, and
hereafter mathematics as a form of awareness of sharia ethics in sharia
mudarabah financing at Islamic banks in Samarinda. This study
contributes to the development of the theoretical concepts of sharia
ethics in Islamic banks, in particular the description of awareness of
hasanah, da’wah, and hereafter mathematics. This research has a
theoretical impact on the sharpening of the theoretical concepts of
sharia ethics, and proposals for implementing natural accountability (2)
in Islamic ethical practices in Islamic banks.
Keywords: shariah ethics; hasanah; da’wah; hereafter mathematics
67
Construction Of Financial Accountability Based On
The Worship Paradigm In Public Sector Entities
Abdul Gafur1, Soegeng Soetedjo2, Iwan Triyuwono3

1UniversitasMulawarman, 2Universitas Airlangga, 3Universitas
Brawijaya
abdul.gafur@feb.unmul.ac.id
Abstract
This research aims to construct financial accountability based on the
worship paradigm in public sector entities.This study uses the tafakkur
(contemplation) methodology as a part of the worship paradigm.
Contemplation as a methodology is a process that synthesizes various
qauliyah and kauniah verses. Result: The construction of financial
accountability based on the worship paradigm in public sector entities
consists of the dimensions of faith, Islamic, and ihsan consciousness.
Faith consciousness forms Islamic consciousness, and ihsan
consciousness as a result of Islamic consciousness. The unity of these
concepts creates the theoretical framework of financial accountability by
worship consciousness (FAWC). FAWC is financial accountability with
ihsan consciousness in the form of awareness of Allah’s presence and
supervision in financial management as a consequence of faith
consciousness in the way of understanding of Allah’s servants and the
intention to achieve Allah’s pleasure, as well as Islamic consciousness in
the form of commitment, gratitude, discipline, honesty, and professional
by worship consciousness. This research produces a theoretical
framework of FAWC that is different from the existing concepts and
practices of financial accountability, including the public sector, many of
which have adopted it from the private sector. This research has
theoretical consequences on various concepts of financial
accountability, including new public management and Islamic good
governance thought. In practical terms, the implementation of FAWC
needs to consider the worship paradigm so that the contemplation
methodology becomes a standard pattern in making financial
management decisions with worship consciousness.
Keywords: financial accountability; worship consciousness;
contemplation
68
Religious Conflict in Terms of Martin Heidegger's Philosophy of
Existentialism
Adi Tri Pramono
adi.tri.pramono@feb.unmul.ac.id
Abstract
The purpose of this paper is 1) to provide an overview of the process
and construction of religious conflict, which includes genealogy, forms,
and analysis of the causes of religious conflict; 2) to provide an in-depth
analysis of religious conflicts in the perspective of Martin Heidegger's
existentialism philosophy. The methodology employed in this paper is
hermeneutics. The research result indicates that 1) the root of religious
conflict is fear in facing increasingly modern life. The existence of this
fear reduces the presence of the possibility that it can authentically or
specifically be taken as an attitude before a conflict. In the context of
Martin Heidegger's existentialism philosophy, life is no longer
interpreted as a process of being as dasein to exist; 2) religious conflict
tends to be taken as a priority decision due to the lack of awareness of
existential possibilities. The paper contributes to the social in the sense
that education must be accessible without any obstacles because,
through knowledge, a broad perspective will be obtained. Besides the
position of the right to real knowledge lies after the right to exist. The
implication of the research is religious people will be able to appreciate
that truth is not only a goal but also an existential process.
Keywords: Religious conflict; Heidegger; Dasein; Existentialism
69
Public Relations Strategy of Hotel Budget Surabaya in
Forming A Brand Loyalty in Visitors
Hayuning Purnama Dewi
hayuningpurnama@gmail.com
Abstract
The purpose of this study is to determine the efforts made by public
relations buget hotels in competing in the hotel industry. The number
of buget hotels is increasing. Based on the research results, it can be
concluded that: Most strategies Public Relations Budget Hotel in
Surabaya in creating Brand Loyalty has been run by the internal well, but
not optimal. Because the Budget Hotel Surabaya are still deficiencies in
conducting the reviews related to facilities outside the room, for
example, ball room, or a parking lot, a place of meeting and others that
support for multifunctional activities. Process activity Public Relations
Budget Hotel Surabaya in creating a new brand loyalty is focused
through the facilities of the room, and about the services offered, but
the budget is not described in elaborate, only the general price alone. So
they invite confusion by potential users of hotel services. Achievement
of the maturity stage of brand loyalty has been formed at the level of
Satisfied Buyer, shows that the brands on Budget Hotel Surabaya has
been recognized either by a company official, although the result is quite
satisfactory but does not meet the expectations of the Public Relations
Hotel disurabaya. Thus, still required the development strategy in the
Public Relations are creating brand loyalty Budget Hotel Surabaya to the
extent Committed Buyer. where customers are already loyal and will
always return to stay at the hotels offered in the traveloka sites.
Keywords: Communications strategy; Increase; Hotel Budget
70
Public Relations Strategy Of Hotel Budget Surabaya
In Forming A Brand Loyalty In Visitors
Mokhamad Favian Rizki Pratama, Erna Andajani, Siti Rahayu
Fakultas Bisnis dan Ekonomika, Universitas Surabaya
ernajani@staff.ubaya.ac.id
Abstract
This study aimed to examine the effect of e-WOM on Visit Intention

to tourist attractions. The object is taken from Surabaya. This study
used sample of 150 respondents. This research uses quantitative
approach through statistical test. The test is done by using SEM
(Structural Equation Modeling) through AMOS software version
21.0 to test the measurement and structural model. The results of
this study indicate that e-WOM (Instagram) proved to have a
positive effect on Attitude Toward City, City Image and Intention to
Visit Surabaya. Then Attitude Toward City also is proved to have a
positive effect on City Image and Intention to Visit Surabaya. Also
City Image is proved to have a positive effect on Intention to Visit
Surabaya.
Keywords: e-WOM, Attitude Toward City, City Image, Intention to

Visit
71
Faktor-faktor yang Mempengaruhi Loyalty pada
Restoran Domicile Kitchen & Lounge Surabaya
Amabela, Erna Andajani, Juliani Dyah Trisnawati
ernajani@staff.ubaya.ac.id
Abstrak
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh
kualitas makanan, kualitas layanan, suasana, pelanggan lain, dan emosi
positif serta negatif terhadap loyalitas pelanggan. Objek yang diambil
adalah restoran Domicile Kitchen & Lounge Surabaya. Penelitian ini
telah menyoroti konsekuensi pengalaman yang terkait dengan kesetiaan
pelanggan melalui kualitas makanan, kualitas pelayanan, suasana, serta
pelanggan lainnya. Dan kualitas makanan, kualitas pelayanan, suasana,
serta pelanggan lainnya akan berdampak pada kesetiaan pelanggan.
Pengolahan data penelitian dilakukan dengan Software IBM SPSS
Statistics 20 serta AMOS 20. Teknik pengambilan sampel adalah non-
probability sampling dengan purposive sampling. Jumlah sampel pada
penelitian adalah sejumlah 150 responden. Responden yang digunakan
dalam penelitian adalah responden dengan karakteristik populasi pria
atau wanita, bertempat tinggal di Surabaya, pernah mengunjungi
restoran Domicile Kitchen & Lounge dalam 3 bulan terakhir, memiliki
pendidikan terakhir minimal SMA/SMK/Sederajat. Data penelitian
diperoleh dari penyebaran kuesioner secara online. Hasil dari penelitian
ini menunjukkan bahwa kualitas makanan berpengaruh pada emosi
positif namun tidak signifikan pada emosi negatif. Kualitas layanan
berpengaruh pada emosi positif dan negatif. Suasana tidak memiliki
pengaruh signifikan pada emosi positif maupun emosi negatif.
Pelanggan lain memiliki pengaruh pada emosi positif dan emosi negatif.
Hubungan emosi positif dan emosi negatif juga memiliki pengaruh
signifikan pada loyalitas.
Kata Kunci: Kualitas Makanan, Kualitas Pelayanan, Suasana, Pelanggan

Lain, Emosi, Kesetiaan
72
Analysis of Factors Influencing The Ethical
Perception of Future Accountants With Love of
Money As An Intervening Variable
Rizki Listyono Putro
Sarah Yuliarini
Eva Wany
rizkylistyono@gmail.com
Abstract
The accountant profession is a profession related to the trust in
organizing the wealth of others. The attitude of the accountant's
tendency to become wealthy was initiated at the beginning of
determining them as professions. Whether from the beginning they have
the perception of being rich quickly from the wealth of others, so that
from the beginning to be embedded the intention will justify all means
to redefine the desire. This research is done because to understand how
they see money in the early stages of their career even before they
actually enter the workplace, so it is necessary to know the ethical
perception of future accountants that the majority are students who
actively lecture on accounting majors. Therefore, this research is done
to accounting majors students who are members of the Indonesian
Accounting Association (IAI) Muda Surabaya, because they are
prospective accountants who are supposed to be equipped with a basic
knowledge of ethics. This is done so that in the future can work
professionally based on professional ethics does not enrich themselves
from the wealth of others. This thesis aims to empirically evaluate
factors that influence the ethical perception of future accountants with
love of money as the intervening variable, its free variable is gender,
academic achievement and locus of control. The most variable is the
ethical perception of future accountants. The population in this research
is accounting students originating from public universities (PTN) and
private universities (PTS) that are registered in the Indonesian
Accounting Association (IAI) Muda Surabaya. Selection of research
samples using purposive samples, and a sampling number of 90
73
respondents. Data analysis techniques using SEM (Structural Equation
Modeling) with SmartPLS Program version 3.0. There are three
conclusions of the research analysis results namely: indirect influence of
the gender variables against ethical perception through love of money is
an uninfluential and insignificant, indirect influence of variable academic
achievement to the ethical perception of future accountants through
love of money has no effect and insignificant, and indirect influence of
the variable locus of control to the ethical perception of future
accountants through the love of money
Keywords: gender; academic achievement; locus of control; love of

money; ethical perception of future accountants
74
Compatible Concept between Sustainable
Development and Corporate Social Responsibility
Sarah Yuliarini
Titik Inayati
sarahyuliarini@uwks.ac.id
Abstract
The physical quantity parameters of the company (internal features or
extrinsic factors) do not affect the external value of the company, but
rather the intrinsic factors that have an impact on the sustainable
development (SD) of the company. The intrinsic factor that is owned by
internal management on policies related to the corporation social
responsibility (CSR) program leads to the results (outcomes) that the
company wants to achieve in general. Based on the context of intrinsic
factors, this study intends to explore facts from the internal management
of selected companies regarding the compatible concept for sustainable
development (SD) as company achievements and CSR as a program that
is run by the company. This research was conducted with a qualitative
approach and strengthened by a triangulation process with supporting
data from the company's Sustainability Report (SR). The contribution to
outcomes is to create a conceptual framework for categories associated
with sustainable development through the CSR program which is
required by the government for companies in Indonesia to implement.
There are seven (7) categories namely 1) customer-social, 2) customer-
economy, 3) employeeenvironment, 4) employee-social, 5) employee-
economic, 6) employee-investment, and 7) government-economy.
Keywords: intrinsic factors; extrinsic factors; sustainable development;
75
Factors Affecting The Use of Accounting Information
on Small and Medium Enterprises (SMES) in The
City of Pudak Gresik
Seftianita Nirmalasari*
Grahita Chandrarin
Lilik Pirmaningsih
seftiana.virgo@gmail.com
Abstract
The purpose of this research is to explore the factors of amplifier private
sector or small and medium enterprises (SMES) to accounting
information. Using statistic test to analyse 80 SMES in Gresik City which
is a satellite city of Surabaya. The theoretical framework shows the
expected hypothesis of age-scale factor, business age, knowledge, and
accounting training affect the use of accounting information by SMES
activists.
Keywords: small and medium enterprises (SMES); Scale of business;

Business age; Knowledge Accounting training
76
Mapping Financial Potential of Small and Medium
Enterprises (SME ) and The Economic Sector of
Serang Regency
Tri Siswantini
Indri Arrafi Juliannisa
Universitas Pembangunan Nasional Veteran Jakarta
Tinidaru62@gmail.com
Abstract
One that can improve the economy in an area is the existence of
entrepreneurial activities, namely Micro, Small and Medium Enterprises
(SME ) in Indonesia, which is considered an economic buffer, for three
main reasons ; First, SME performance tends to be better at producing
productive workforce; Second, it often increases productivity through
investment and actively follows changes in technology; According to the
Serang Regency Diskoperindag data, the number of human resources
who have the potential to become SME actors in Serang is currently
quite large and also the entire potential economic sector in Serang
Regency, the industrial sector is a superior sector that provides the
largest contribution to the GDP revenue. The purpose of this study is
to find out how to map the financial potential of SME in Serang Regency
and how to grow and map the economic sector in Serang Regency . This
study uses quantitative and qualitative analysis techniques (mix methods)
that focus on field conditions and the community in the study area. The
results of this study found things that can increase the financial potential
of MSMEs in Serang Regency, divided into 3 parts, namely capital,
licensing and product quality & marketing. The output of the agricultural
sector can potentially export and expand the market share of trade in
other countries based on LQ analysis and Serang Regency is located in
quadrant 3, namely with 5 potential economic sectors and can still
develop again, as well as other economic sectors can still be explored
potential per sub sector and further developed.
Keywords: SME’s Financial Potential, Regional economic potential, and

Regional Economy
77
The Impact of Covid on The Macro Economy in
Indonesia
Indri Arrafi Juliannisa.,SE.,ME
Dra. Nunuk Triwahyuningtyas., MM

arrafi.juliannisa@gmail.com
Abstract
The World Health Organization (WHO) explains that Coronaviruses
(Cov) is a virus that infects the respiratory system. In Indonesia, the
spread of this virus began on March 2, 2020, the spread of the Corona
virus which has spread to various parts of the world has had an impact
on the Indonesian economy, both in terms of trade, investment and
tourism. The negative impact that can be felt for the first time due to
the corona virus outbreak is the decline in macroeconomic growth. The
Central Statistics Agency (BPS) noted that Indonesia's economic growth
in the second quarter (Q2) of 2020 contracted by 5.32 percent year on
year (yoy). This figure is worsening from Q1 2020 which reached 2.97
percent so that Indonesia's economic growth is predicted to produce
minus (-) growth. This corona virus results in many foreign investors
selling shares, so that the composite stock price index (IHSG) will
automatically decrease, Indonesia is then vulnerable to exposure to
global financial market panic, in terms of domestic tax revenue has also
decreased, some commodity prices have also become unstable. This
study uses a descriptive exploratory approach, collecting research data
by inviting resource persons in the Forum Group Discussion (FGD).
The results of this research are that some sectors will still recover for
more than 6 months (for example: tourism, property, auto, and air
transport). However, there are several sectors that are fast recovering
with capacities below per covid (if the PSBB is still relaxed), such as:
Food and beverages, restaurants, retail for basic necessities, and health
supplements. The purchasing power of the people is low, and it is hoped
that support from the Government in several sectors, especially those
that are labor-intensive, will be directed towards more labor-intensive
impact on infrastructure development.
Keywords : Corona Virus, Macroeconomic, economic development
78
Rising Star Exchange: An Alternative Capital Market
for Msme in Indonesia
Masripah, Meizaroh, Alvita Yuniar, Pramudhitya Ardhana
masripah@upnvj.ac.id
Abstract
The purpose of this paper is to formulate an ideal stock exchange to
help Micro-Small-Medium Entity (MSMEs) in getting the capital they
need. MSMEs faces some difficulties to grow its business. Access to the
capital market is one of their main obstacles. This research uses a
descriptive approach. This research discusses the problem by using
literature study and secondary data as a source of information which is
then analysed to be interpreted. This paper analyses both equity
crowdfunding and Indonesian Stock Exchange Acceleration Board as
the currently available equity market for MSMEs. The key takeaways
from both capital markets then being used to develop a new capital
market called Rising Star Exchange (RiSE). The results of this paper
indicate that by having this stock exchange, MSMEs will have better
access to funding while the investors also get the level of protection they
need. The paper contributes to the social, economic and business
sciences. The results of this paper could be used by the government to
formulate a regulatory environment which could support the growth of
MSMEs, by the MSMEs to find another alternative source of fund, and
by the investors to allocate their fund in MSMEs investment.
Keywords: MSMEs; equity crowdfunding, stock exchange.
79
Fast 4c Analysis
Manajemen Sumber Daya Bangsa Warga Dan Umat
Interkoneksi Naturalis Humanis Religius
Eka Askafi 1, Ali Sukamtono2
1Universitas Islam Kadiri Kediri Indonesia
2Universitas Darul `Ulum Jombang Indonesia
eka.askafi@gmail.com
ABSTRAK
Permasahan utama manajemen sumber daya manusia (SDM) adalah

kurang utuhnya pemahaman tentang realitas. Kenyataannya bangsa
Indonesia adalah umat yang beragama. Ke-Tuhanan menjadi unsur
penting dalam setiap langkah kehidupan. Namun, selama ini variabel ini
kurang mendapatkan porsi, belum nampak pembahasan yang serius
tentang sumber daya Tuhan (SDT), yang dibahas hanya sumber daya
alam (SDA) dan SDM. Akibatnya hakikat pembangunan yang bertujuan
membangun manusia seutuhnya menjadi timpang, tidak utuh lagi.
Karena itu diperlukan paradigma baru manajemen SDM yang berbasis
SDA dan SDT. Manusia terdiri dari dua unsur lahir dan batin, jasad dan
ruh, jiwa dan raga, fisik dan mental, body and mind. Raganya berasal dari
alam (tanah, air, dan udara). Jiwa atau ruhnya berasal dari Tuhan. Sudah
barang tentu sumber kekuatan atau daya manusia berasal dari dua faktor
tersebut, alam dan Tuhan. Dalam sains sekuler, Tuhan memang tidak
diperhitungkan, dan bahkan kadang dianggap tidak ada. Ini kesalahan
besar dalam menganalisis warga bangsa Indonesia yang religius.
Keyakinan akan kekuasaan Tuhan merupakan sumber daya yang tak
terhingga. Di dalam susunan Pancasila, Ketuhanan diposisikan pada
urutan pertama. Konstruksi ini penting untuk difahami agar langkah
berikutnya tepat sasaran. Posisi manusia tidak bisa dipisah-pisahkan
antara kehidupan bernegara, berbangsa, dan beragama. Hanya
sebutannya saja yang berbeda, dalam bernegara (state) manusia disebut
warga, dalam berbangsa (state) manusia disebut bangsa, dan dalam
beragama (religion) manusia disebut umat. Bagaimana pola hubungan
antar tiga kompnen tersebut? Dalam bernegara, warga perlu konsep
sainstifik objektif yang terpercaya, dalam beragama umat bertumpu pada
80
ajaran agama yang diyakini kebenarannya, dan dalam berbangsa
diperlukan dualitas antara ajaran agama dan konsep ilmiah tersebut.
Dalam ajaran agama Islam, Nabi Muhammad SAW memiliki empat sifat
utama yang wajib diteladani, yaitu Fatonah, Amanah, Shiddiq, Tabligh
(FAST). Di sisi lain dalam bernegara terdapat konstruksi 4C (Concept,
Competent, Commitment, Conection). Dua pasangan yang masing-masing
terdiri dari 4 unsur tersebut merupakan hubungan dualitas yang layak
dikembangkan dalam benegara, berbangsa, dan beragama. Melalui
paradigma FAST 4C ini insyaa Allah akan terwujud masyarakat
Indonesia yang naturalis humanis religius.
Kata Kunci: FAST (Fatonah, Amanah, Shiddiq, Tabligh), 4C (Concept,

Competent, Commitment, Conection), Warga Bangsa dan Umat
81
The Effect Of Social And Environmental Capital On
Entrepreneurship In Sleman District, Yogyakarta,
Indonesia
Ratna Dewi Mulyaningtiyas, Ahsin Doroini
Lecturer in Magister Agribusiness,

Postgraduate Program at the Islamic University of Kadiri, Kediri,
Indonesia
ratna_dm@yahoo.com
Abstract
Social capital as a series of values and norms formed on the basis of
togetherness plays an important role in an institution and social
organization. The purpose of this study was to determine the effect of
social capital on entrepreneurial spirit in Sleman Regency. The method
used in this research is mixed methods, with 150 respondents and SEM
analysis. The influence of social capital on entrepreneurial spirit is -4.141
with a p-value of 0.018, the internal environment with an entrepreneurial
spirit is 0.059 with a p-value of 0.571 and the external environment with
an entrepreneurial spirit is -0.578 with a p-value of 0.098. Because social
capital and the external environment have a p-value <alpha (0.05), it
indicates that social capital and the external environment significantly
reduce the entrepreneurial spirit, meaning that the higher the social
capital and the external environment, the lower the entrepreneurial
spirit. Because social capital tends to be social, while entrepreneurial
spirit leads to profit (business interests). The more towards the social,
the less the business results.
Keywords: Entrepreneurial spirit, Environment, Structural Equation

Modelling analysis Social capital.
82
What Kind of TCWG Who Can Help The Companies
from Falling?
Wikko K. Hermanda, Riesanti E. Wijaya
Fakultas Bisnis dan Ekonomika Universitas Surabaya
riesanti@staff.ubaya.ac.id
Abstract
The rising and the falling of the companies are depend on how Those
charged with governance (TCWG) undertake their responsibilities. The
separation of duties between managements, The audit committees and
The Board do create a conducive atmosphere in the organization. This
paper aims to examine characteristics of the board and audit committees
that potentially can improve the state of bankruptcy from public
companies listed on Indonesia Stock Exchange (IDX). This study
employs 294 firms for 3 years ie 879 firm years observation. The
researchers used 8 independent variables to proxy for TCWG
characteristics. Grover Score is adopted to represent the bankruptcy
level of the observed companies. From the data, we find that the board
size and the women's involvement in the board have create positive
atmosphere for recovering financial condition over time.
83
Related Party Transactions, Earnings Management
and Corporate
Angelina Gresela Sapulete, Yie Ke Feliana
University of Surabaya – Faculty of Business and Economics– School

of Accounting
yiekefeliana@staff.ubaya.ac.id
Abstract
Feliana (2007) suggested that Related Party Transactions (RPT) have
two opposing hypotheses; (1) as an opportunistic transaction, which
causes conflicts of interest that are consistent with agency theory; and
(2) as an efficient transaction that is a tool for expropriation of the firm's
resources, i.e. transactions carried out with consideration of efficiency
to meet the needs of the company. Furthermore, the Enron case which
undeniably implements both Earnings Management (EM) and RPT,
resulted in a shareholder debate related to the injustice of the existence
of the RPT which was considered as a potential tool for the takeover of
shareholder’s wealth. While many studies have reported the negative
effects of RPT, studies examining how RPT can be used as EM is
relatively rare. Moreover, previous research often focuses only on EM
through the accrual approach. Therefore, this research is aimed for
investigating the relationship of RPT with Accrual Earnings
Management (AEM) and Real Earnings Management (REM) by
highlighting the influence of corporate governance. By combining linear
regression and logistic regression testing for business entities operating
in the manufacturing and trade sectors for the 2017-2018 period,
researchers found that (1) RPT had a significant positive effect on REM
as measured by abnormal levels of production costs and abnormal levels
of discretionary costs; and (2) good corporate governance can weaken
the positive relationship between RPT and REM as measured by the
abnormal level of production costs.
Keywords: Related party transactions; earnings management; accrual

earnings management; real earnings management; corporate governance
84
Auditor Switching Effects on Underpricing Level of
IPO’s Companies
Enok Rusmanah, Mutiara Puspa Widyowati, Haqi Fadillah
Pakuan University
enok.rusmanah@unpak.ac.id
Abstract
The purpose of the study is to understand the effects of auditor
switching to the level of underpricing experienced by initial public
offering companies in Indonesia Stock Exchange. Underpricing
phenomenon has been identified for most companies in their first issues.
Thus companies have done many efforts to reduce the level of
underpricing by adding more information voluntarily to deliver a good
signal of their value including signal it through auditor reputation. It is
believed that the more reputable the auditor, the higher the companies
perceived as good signal. Therefore it hypothesized that companies will
switch their former auditor to higher reputation auditor to strengthen
this signal for aiming low level of underpricing within its initial public
offering. The sample taken for this research are companies which
conduct the initial offering collected from Indonesia Stock Exchange
from 2016 – 2020. This empirical study applied the correlation and
regression models to investigate factors such as firm size, age,
underwriters, retained ownership, earning forecast, CSR, and auditor
switching affect firm value. The expected results that auditor switching
has a major effect to firm value than other indicators. Thus this finding
will indicates that before going public, companies will ensure to deliver
good signals to investor and one of their efforts is switching their former
auditor to the more reputable one.
Keywords: Auditor Switching; Underpricing; Signal; Firm Value.
85
Akuntabilitas Organisasi Keagamaan Melalui
Tajalli Al Afaal Al Haq
Januar Eko Prasetio
Departement of Accounting, UPN “Veteran” Yogyakarta
januar_ep@upnyk.ac.id
Abstract
Penelitian ini bertujuan membangun konsep akuntabilitas organisasi

keagamaan. Situs pada pengajian semaan Al-Qur’an dan Dzikrul
Ghofilin Kediri. Informan adalah putra pendiri pengajian dan jamaah.
Penelitian ini merupakan jenis penelitian spiritualitas. Hasil penelitian
menunjukkan bahwa kerangka konsep akuntabilitas merupakan bentuk
akuntabilitas kesucian dan akuntabilitas layanan. Akuntabilitas kesucian
dan akuntabilitas layanan ini terdiri atas akuntabilitas penentuan tempat,
akuntabilitas penyusunan acara, akuntabilitas pengelolaan perlengkapan,
akuntabilitas penyediaan konsumsi, akuntabilitas penyediaan fasilitas
umum, akuntabilitas pelaporan keuangan serta akuntabilitas penunjukan
huffazh/hafidz. Kesemua akuntabilitas dipertanggungjelaskan kepada
jamaah, alam dan Allah SWT sebagai wakil Allah dan pelayan yang
merupakan perwujudan dari manifestasi perbuatan (Tajalli al Afaal) al
Haq yang diwujudkan dalam asmaul husna.
Kata kunci: Akuntabilitas, akuntabilitas kesucian, akuntabilitas layanan
86
Dekonstruksi Konsep Akuntabilitas Pengelolaan
Dana Desa Melalui Spirit Keagamaan
Januar Eko Prasetio, Sabihaini
1Departement of Accounting, UPN “Veteran” Yogyakarta

2Departement of Management, UPN “Veteran” Yogyakarta
januar_ep@upnyk.ac.id
Abstrak
Tujuan penelitian ini ingin mendekonstruksi akuntabilitas pengelolaan
dana desa. Situs penelitian di 8 desa kecamatan Tempel Kabupaten
Sleman dengan informan kunci kepala desa, sekretaris desa, anggota
Badan Permusyawatan Desa, bendahara desa. Hasil penelitian
menunjukkan bahwa akuntabilitas pengelolaan dana desa meliputi
akuntabilitas vertikal, akuntabilitas horizontal, akuntabilitas sosial dan
akuntabilitas spiritual. Hasil penelitian ini mengimplikasikan bahwa
akuntabilitas yang disampaikan oleh pengelola dana desa merupakan
pertanggungjawaban di dunia dan akhirat.
Kata kunci: Akuntabilitas, Pengelolaan Dana Desa
87
The Readiness of Blended Learning Application Used
Analysis during Covid-19 Pandemic
Indah Kartika Sandhi, Kunti Sunaryo, Gita Astyka Rahmanda
Department of Accounting, UPN “Veteran” Yogyakarta, Indonesia
indahkartikasadhi@gmail.com
Abstract
This research aims to determine the effect of using blended learning

applications on the readiness of implementing blended learning. This
research is inspired by the Covid-19 pandemic which requires various
educational institutions to carry out an online learning process. Learning
activities that were initially carried out face-to-face remain to change.
The learning activities for the next half of the semester are carried out
by using online learning method to control the increasing of people
infected by Covid-19. The blended learning process coerce lecturers to
be more creative in designing an interesting and interactive learning even
through by using e-learning media. This study analyzes the level of
blended learning application readiness used by educational institutions.
This research’s data is a primary data. This research uses a survey
method in data collection. The sample’s selection was conducted by
using a purposive sampling technique. The data analysis obtained by
using descriptive analysis and regression analysis. This analysis is used to
determine the effect of using blended learning applications on the
readiness of implementing blended learning during the pandemic.
Keywords: Blended Learning Applications, Readiess of Blended

Learning, Covid-19 Pandemic
88
Number Head Together (NHT) in Teaching Writing
In The EFL Classroom
Hidayatul Hamdiah1, Nik Mohd Rahimi Nik Yusoff2
1Faculty of Education and Teacher Science

Universitas Hamzanwadi, Selong, Indonesia
2Faculty of Education
Universiti Kebangsaan Malaysia
nik@ukm.edu.my
Abstract
This study was focused on the effectiveness of Number Head Together

in teaching writing in the EFL Classroom. The purpose of the study was
to improve EFL students’ writing. This study was quantitative research
and used an experimental design. The population was 30 students and
the sample was 15 students. Purposive sampling was used in determining
the sample of the study. The writing test was the instrument used to
collect the data. The data were analyzed by using descriptive statistics
and paired sample t-test to test the hypothesis. The students’ instrument
is an essay informed descriptive text. Furthermore, the mean score of
the pre-test was 49.06 at p = 1.364 and the post-test was 78.40 at p =
1.576 which was higher than 0.05 (as the standard significance level in
SPSS). This value showed the differences before and after implementing
Number Head Together. So it can be concluded that Number Head
Together was significantly effective in teaching writing in the tenth
graders of National of Vocational High School (SMKN) 1 Janapria,
Indonesia.
Keywords: Number Head Together (NHT), writing ability.
89
Pemahaman Literasi Akuntansi Pada Usaha Kecil di
Panti Asuhan
Budianto Tedjasuksmana
Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya
budianto@ukwms.ac.id
Abstract
Variety of challenges and obstacles might occur in the behaviour of
SMEs’ owners, which personal finance and business capital usually do
not be separated. The tendency of using the asset’s entity for orphanage
community often founded, for daily needs. The orpanage communites
which located at M and S are the samples of these field research. The
treatment of accounting is one of other challenges which Standar
Akuntansi Keuangan for the entity of micro, small and medium
enterprises states the compliance should be implemented. Accounting
policy, accounting consistency and other factors are those the elements
problems which could not be fulfilled for some reasons at the certain
community. This behavioral accounting research based on the
descriptive with qualitative methode, which focused in managing
supplies and stock of goods merchandise and cost of goods sold.
Keywords: Usaha Kecil Panti Asuhan, Standar akuntansi keuangan,

accounting policy
90
Konsep Diri Wirausahawan Muda
(Studi Kasus Pada Keluarga Besar MAN Insan
Cendekia Aceh Timur)
Uun Dwi Al Muddatstsir
Institut Agama Islam Negeri Langsa
uundwi@gmail.com
Abstract
This study aims to describe the self-concept in the context of

entrepreneurship at the big family of MAN IC Atim. This research uses
descriptive qualitative method with a case study approach. the results of
this study found that the large family of MAN IC has great potential in
developing itself to be entrepreneurial with some of the self-existing
principles including belief in God, being able to overcome oneself, being
competitive and realistic.
Keyword: Self Concept, Entrepreneurship and Islamic High School
91
Menemukan Tujuan Akuntansi Pertanian berbasis
Filosofi Rangkiang
Khadijah Ath Thahirah, Dedi Fernanda

Fakultas Ekonomi dan Bisnis Universitas Dharma Andalas, Padang
khadijahattairah@yahoo.com
Abstract
Penelitian ini bertujuan untuk menemukan tujuan dari praktik akuntansi
pertanian yang telah dimiliki masyarakat Minangkabau di zaman dahulu.
Praktik akuntansi pertanian yang telah dilakukan pada masa silam ini
telah lama dilupakan dan diabaikan oleh masyarakat Minangkabau
modern. Empat jenis rangkiang (si tinjau lauik, si bayau-bayau, si
tangguang lapa, rangkiang kaciak) dengan fungsi dan bentuk yang
berbeda-beda diyakini memiliki makna dan filosofi penting bagi
masyarakat Minangkabau yang sangat dekat dengan alam dan
mengutamakan kepentingan bersama. Metode yang digunakan dalam
penelitian ini adalah penelusuran terhadap nilai-nilai filosofis pada
beberapa jenis rankiang. Penelitian ini menemukan bahwa masyarakat
Minangkabau memiliki praktik akuntansi pertanian yang sangat unik.
Sebuah praktik akuntansi pertanian yang tidak bertujuan untuk
memenuhi kepentingan diri sendiri apalagi mengutamakan laba, namun
lebih mengutamakan kemakmuran bersama dalam masyarakat. Bahkan
rangkiang hadir sebagai pendukung masyarakat dalam menunaikan
kewajiban agama Islam yaitu zakat. Selain itu, rangkiang juga memiliki
peran sangat penting untuk ketahanan pangan di saat musim paceklik
datang atau terjadi bencana alam. Penelitian mengenai rangkiang sebagai
praktik akuntansi pertanian belum pernah dilakukan sebelumnya.
Penelitian ini diharapkan membantu masyarakat Minangkabau untuk
menemukan kembali tujuan penting dari akuntansi pertanian yang
berasal dari makna-makna filosofis budaya mereka dan
mempertimbangkan kembali penggunaan praktik-praktik akuntansi
pertanian yang asli berasal dari budaya Minangkabau.
Keywords: rangkiang; akuntansi pertanian; Minangkabau
92
The Value of Sharing Local Leaders for Followers
Nashrudin Latif
Universitas PGRI Adi Buana Surabaya
nashrudin@unipasby.ac.id
Abstract
The purpose of this study is to find out the meaning of the sharing value
of local business leaders for followers. The phenomenological approach
is used to find out the realism of the Pare Kampung British Village
Founder's subjective awareness of how the value of local wisdom can be
the foundation of business activities. This article shows that personal
capital branding as the initiator of Kampung Inggris Pare and the market
leader of English language education institutions is not a medium to
dominate the market. Fostering collaboration through empowering
alumni and the community to create markets can improve mutual
prosperity and the deterrence of capitalism.
Keywords: Personal value, local wisdom, market, collaborative
93
The Effect Of Public Share Ownership And
Investment Opportunities On Sustainability Balanced
Scorecard With An Investment Opportunities As A
Moderation Variables
Desak Nyoman Sri Werastuti
Indonesia Ganesha University of Education
weras_tuti@yahoo.com
Abstract
This study aims to see the effect of public share ownership and
investment opportunities on sustainability balanced scorecard with an
investment opportunities as a moderation variables. This type of
research is associative quantitative using secondary data taken from the
IDX website. The population in this study were manufacturing
companies listed on the Indonesia Stock Exchange from 2015 to the
end of 2019. The sample selection procedure in this study was to use the
purposive sampling method, only 63 companies met the criteria. The
results of this study Public Share Ownership have a significant effect on
sustainability balanced scorecard, the existence of the influence of
investment opportunities on sustainability balanced scorecard. The
Investment Opportunity Set is able to moderate the effect of Public
Share Ownership on sustainability balanced scorecard, the Investment
Opportunity Set does not moderate the effect of investment
opportunities on the sustainability balanced scorecard.
Keywords: public share ownership, investment opportunities,

sustainability balanced scorecard, investment opportunities set
94
One Small Step For The Tax Rate Reduction, One
Giant Leap For The “UMKM” Tax Potential
Puji Kurnianingsih, Resi Ariyasa Qadri, Alifia Putri Amasya
Politeknik Keuangan Negara STAN
resi.ariyasa@gmail.com
Abstract
This paper aims to investigate the attractive triggers affecting the tax
revenue collection from the small medium enterprises (SME).
Afterwards, the paper prompts to determine the taxpayer’s perception
on the tax rate alteration for the SME’s and explicate the behavior of
SME taxpayers in revealing the actual overall turnover as the
consequence of the alteration. The case study framework by Robert Yin
was employed to achieve the objectives of this study. We conducted the
interview to the taxpayers and also the tax office representatives to gain
comprehensive understanding towards the phenomena being observed.
Due to corona virus disease outbreak, some interviews were carried out
online via WhatsApp application. We analyzed the data collected
utilizing Yin’s explanation building technique to sum up storied
narrative to answer the objectives. The result of this study suggested that
the SME tax revenue collection is driven by several triggers, namely the
number of registered taxpayers, taxpayer compliance, regulations, legal
certainty, and the amount of tax paid. The reduction in the SME income
tax rate also has the potential to reduce the proceed of SME tax revenue
collection. However, in the long term, the tariff reduction will be
beneficial for the social context of the taxpayers in terms of increasing
the society’s enthusiasm in developing their business through harnessing
the tax facilities. The research is a means to understand more about the
social impact of the SME tax rate reduction. By having a deeper
contexture, the government could adapt more wisely in improving the
tax compliance strategy towards the SMEs without jeopardizing the
sustainability of the SMEs.This article conveys a lesson learned from the
field of small and medium business that the tax office should be able to
maximize the proceeds from the SME tax potential. More importantly,
providing a good education to the compliant SME taxpayers will
contribute a lot to the fulfillment of tax revenue target.
Keywords: Taxation; Final Income Tax; Small Medium Enterprise; Tax

Rate Reduction; Indonesia
95
Analysis of Sharia Compliance Implementation of
Hajj Saving Product (Case Study in State Owned
Bank of South East Sulawesi, Indonesia)
Sulvariany Tamburaka, Nitri Mirosea, Hendriawan
Accounting Department, Economics and Business Faculty, Halu Oleo

University Kendari, South East Sulawesi
nitri.mirosea@uho.ac.id
Abstract
Based on high demand of Hajj Pilgrimage in Indonesia accounted for
434 million people in 2019 with the regular cost needed at USD 30
thousand for each Hajj participant; the bank offers saving planning
product to meet the demand. While there were a lack of accountability
and performance of Syariah Bank according to Board of Syariah Banking
Practice of Indonesia hence influence low level in trust in society. This
study aims to investigate the implementation of sharia compliance of
Hajj saving product of Bank in Indonesia (a case study). Based on the
Regulation of Central Bank of Indonesia Number: 10/2008 concerning
enactment of Sharia principles in money collection and Sharia bank
service and Fatwa of National Sharia Board of MUI Number 02/2000
concerning saving. The data collection method uses open questionnaire
and documentation. The data analysis method used is a descriptive
analysis with the quantitative approach. The result shows that Hajj
saving product of Hajj Saving of BNI Baitullah IB Hasanah was in
accordance to guideline of Syariah principles namely pinciples of :
Justice, Balance (al ‘adl wa tawazzun), Security (al maslahah),
Universalisme, and free of gharar and Riba. Hajj saving of BNI Baitullah
IB Hasanah based on two agreements namely (1)Wadiah yad dhamanah
which means that the form of depositing funds between the owner of
the fund and the recipient of the deposit that is trusted to safeguard the
funds; and secondly (2) Mudharabah mutlaqah agreement where the
process of this contracts is the funds deposited with the bank, then the
bank will manage the money deposited by the capital owner to those
who needs funds. Sharing profit of Hajj fund management between
owner of the funds getting 5% and 95% for the bank in this case BNI
Syariah KC Kendari.
Keywords: Sharia Compliance, Hajj Saving
96
Internal Control Analysis of Sadaqah Inflow and
Outflow of Non-Profit Religious Organization (Case
Study in Jami’ Al-Ikhsan Mosque, South East
Sulawesi, Indonesia)
Arifuddin Mas’Ud, Nitri Mirosea, Fitriaman, Jusrin Mustawing
Indonesia Universitas Halu Oleo
desi_sia@yahoo.co.id
Abstract
Mosque is not only being center of religious practices but also has
important role in daily basis for Muslim people in Indonesia.
Furthermore, this is considered as a Muslim religious body in the society
and classified as non-profit organization according to Indonesia
Accounting Financial Standards Number 45 for its collecting fund
without expected return or economic benefit. But still mosque as part
of public entity obliged to be accountable to society in running their
program and fund management. This study aims to determine whether
the internal control on the of cash receipts (inflow) and payment
(outflow) from Sadaqah collection by the management of Jami’ Al-
Ikhsan Mosque Kendari are in accordance with internal control
components according to the committees of sponsoring organizations
of treadway Commission (COSO). This research was carried out based
on the phenomenon that the management of the Mosque funds Jami’
Al-Ikhsan did not use an accountable and reliable system to be held
accountable to Mosque goers or donors. The research was conducted
by using qualitative descriptive analysis method. The results of this study
indicate that: (1)Sadaqah collection managed using manual book-
keeping(2) The internal control in the Jami’ Al- Ikhsan Mosque Kendari
were not fully suitable with the five control components under COSO.
The components that were not yet compatible were the components of
the Control Environment, Risk Assessment and Control Activity.
Keywords: Internal Control, Cash Receipts and Payment, Sadaqah
97
The Garut Gate: Covid-19 Pandemic, Social Aid
Turmoil, And Government Warfare
Putri Thalitha Wasantari1, Resi Ariyasa Qadri2
1Universitas Padjadjaran Bandung

2Polytechnic of State Finance STAN
resi.ariyasa@gmail.com
Abstract
This research purposes to examine the cause of the delay and the reason
of the inequality in allocating the direct cash aid (BLT) in Garut District,
Indonesia. This study also focuses attention to seek the solution towards
the BLT problems by benchmarking to other local governments. This
qualitative research strategy was employed to fulfill the objectives
adhering to the paradigm of interpretivism. Research data were collected
through literature review and unstructured interviews. The source
triangulation procedures were applied by matching the interviews results
with secondary data from the media. The results showed that the BLT
distribution problems in Garut Regency were effectuated by inaccurate
and dynamic data. The main problem of the Garut BLT was that there
was no macro policy regarding the distribution of social assistance and
integrated applications that can help the data collection process. By
benchmarking to Bandung City administration, we can postulate the
solving against the Garut BLT problem, which is making macro policies
regarding the distribution of social assistance as well as integrated data
center applications. This study discusses the mechanisms and
constraints of one type of social assistance, namely Direct Cash Aid
(BLT) in the Garut Regency. The research also sheds a light on the
conundrum of BLT distribution in local government. This article could
be an input and suggestion for the local government in implementing
the distribution of direct money aid in the context of handling
COVID19 outbreak.
Keywords: Public Sector Accounting; Local Government; Social

Protection; Social Aid; COVID-19
98
Online Spirituality as a Way of Being in the Disruptive
Digital Era: An Overview of theThoughts of Martin
Heidegger and Karl Rahner
Jessica Layantara
Universitas Pelita Harapan
jessica_layantara88@yahoo.com
Abstract
Life in the digital age is inseparable from the internet. The COVID-19
pandemic that occurred in 2020 increased human awareness that the
internet is no longer an addition to daily life but has become a necessity.
The problem highlighted in this article is how humans in the digital age
can become authentic humans (Dasein) who are being-in-the-world,
especially through online spirituality. The thesis in this article is that
humans in the digital age are able to be “being-in-the-world-wide-web”
as authentic humans (Digisein), and able to apply online spirituality as a
way to maintain their authenticity on the internet. To arrive at the thesis,
this article will review Martin Heidegger's thoughts about being-in-the-
world (Dasein) and how this can be applied in the digital age.
Furthermore, this article will propose online spirituality as a Digisein
way-of-being on the internet, by analyzing Karl Rahner's thoughts about
daily spirituality.
Keywords: Dasein, Digital Era, Karl Rahner, Martin Heidegger,

Spirituality
99
The Use of Intuitive Method to Generate Accounting
Concept
Ayudia Sokarina, Iwan Triyuwono, Gugus Irianto, Abdul Ghofar
University of Brawijaya
ayudia.sokarina@gmail.com
Abstract
This study aimed to explore the operationalization of intuitive method
developed by Iwan Triyuwono in generating an accounting concept. The
research data were obtained from in-depth interview and direct
participation. The results indicate that Iwan Triyuwono's intuitive
method is performed in three ways, namely: surrendering to Allah,
asking Allah, and having a dialogue with Allah. The instrument used in
intuitive method is spirit. The systematic analysis of the use of intuitive
method is shown based on the practice of intuitive method by the
researchers. This study has developed the definition of Iwan
Triyuwono’s sharia accounting. In addition, the results of this study are
expected to give contribution towards other researchers who employ the
spiritualist paradigm.
Keywords: Intuitive Method, Accounting Research, Spirit, Spiritualis
100
Understanding The Effect of Perceived Brand
Leadership on Consumers Satisfaction and
Repurchase Intention on Indonesia E-Commerce
Mobile Apps
Mikhael Ming Khosasih
University of Surabaya
s134118007@student.ubaya.ac.id
Abstract
The purpose of this paper is to investigate the effect of perceived brand

leadership (quality, value, innovativeness, and popularity) on consumers
satisfaction and repurchase intention on Indonesia e-commerce mobile
apps. The methodology employed in this paper is an online survey on
Indonesia consumers who use e-commerce mobile apps for data
analysis. Structural equation modelling (SEM) was used to analyze the
constructs and overall model. The research result indicates that perceive
brand leadership (perceived quality, perceived value, perceived
innovativeness, and perceived popularity) has a positive effect to
consumers satisfaction. Also perceived innovativeness and popularity
has positive effect to repurchase intention. Perceived quality and value
has positive effect to repurchase intention but has not significant effect.
Likewise consumers satisfaction has strong relationship and positive
effect to repurchase intention on Indonesia e-commerce mobile apps.
The paper contributes to the Indonesia consumers behavior in
marketing, economics, and business sciences. This study also apply the
concept of perceived brand leadership, customer satisfaction, and
repurchase intention on Indonesia e-commerce mobile apps. The
iimplication of the research is Indonesia e-commerce mobile apps can
improve their innovativeness with a new features on e-commerce
mobile apps to satisfaction from consumer and repurchase intention.
Also e-commerce popularity will increase satisfaction and repurchase
intention too.
Keywords: Indonesia; Consumer behaviour; Satisfaction; Repurchase

intention; Brand leadership
101
Sastr(A)Kuntansi: Diskursus Akuntansi Dalam Kisah
Ari Kamayanti
Peneleh Research Institute & Politeknik Negeri Malang
kamayanti.ari@gmail.com
Abstrak
Artikel ini bertujuan memperkenalkan paradigma sastr(a)kuntansi

sebagai paradigma yang meyakini bahwa diskursus akuntansi adalah
realitas berkisah sebagaimana akuntansi ada di setiap aspek kehidupan
manusia. Karya sastra yang baik adalah karya yang mampu memberikan
penyadaran tentang keberadaan Tuhan dalam setiap ilmu pengetahuan
termasuk akuntansi, karena peradaban utama adalah peradaban yang
dilandasi oleh nilai-nilai ketuhanan. Akuntansi tidak dapat dimaknai
semata sebagai alat namun suatu konsekuensi tatanan nilai yang
membentuk peradaban, sedangkan sastra adalah cerminan kekayaan
peradaban, maka sewajarnyalah pemikiran akuntansi dapat disajikan
melalui karya sastra. Akuntansi dan sastra tidak dapat dipisahkan karena
sejatinya akuntansi “hidup” dalam keseharian yang dapat dikisahkan.
Artikel ini juga menjelaskan proses desain kisah bersambung akuntansi
dalam bentuk karya sastra untuk menyajikan diskursus akuntansi.
Metode yang digunakan terinspirasi dari Dunia Sophie karya Jostein
Gaarder, dengan mengelaborasi misteri dan filosofi hingga praktik
melalui perdebatan para karakter dalam kisah. Hingga kini telah disusun
34 bagian cerita sekuensial secara daring di mana pembaca
akuntansi/non akuntansi memberikan respon beragam. Sebagian besar
pembaca menganggap bahwa kisah tersebut memberikan pemahaman
yang lebih baik atas diskursus akuntansi sekaligus menyadarkan pembaca
atas hilangnya religiositas pada akuntansi.
Kata kunci: Sastr(a)kuntansi; Diskursus akuntansi; Pemikiran akuntansi
102
Stewardship In Wedding: Accounting And
Accountability Practices In Families Of Indonesian
Women Migrant Workers
Febrina Nur Ramadhani, Lilik Purwanti, Aji Dedi Mulawarman
febrina.nr94@gmail.com
Abstract
This study aims to explore accounting and accountability practices in the
families of Indonesian Women Migrant Workers in East Java. This study
uses a qualitative approach to achieve the research objectives.
Ethnometodology is used as a method. And, the data was obtained
through observation, interviews and Focus Group Discussions (FGD)
with 12 women migrant workers from East Java. The results showed
that the implementation of accounting and accountability practices in
the families of women migrant workers was based on the concept of
stewardship. In this case, the wife acts as an agent because the family
income comes from the wife's income. Meanwhile, the husband is a
steward who is in charge of managing household finances. The husband
tries to carry out his duties according to the wishes of his wife as an
agent. bookkeeping and reporting of expenses are only done on money
managed by the husband, namely expense accounts that require large
funds. The application of accounting and accountability practices aims
to control the family financial management carried out by the husband.
Thus, the expenditure does not exceed the budget and there is no misuse
of funds. The application of the principle of stewardship has actually
been able to avoid various conflicts that arise due to the lack of
accountability in financial management. The uniqueness of accounting
and accountability practices in the family of women migrant workers
based on the concept of stewardship has never been discussed before.
This study can reduce the limitations of the household accounting
literature and show the diversity of accounting and accountability
practices applied to the social environment.
Key Words: Household Accounting; Stewardship; Women Migrant

Workers
103
“Play What You Hear, Hear What You Play”:
A Dialogic Approach in Accounting Education
through Lens of Jazz Improvisation
Muhammad Ichsan, Padma Adriana Sari
University of Brawijaya, Politeknik Negeri Malang

ich.ichsan@gmail.com
Abstract
This article aims to examine a dialogical approach in accounting learning
from the perspective of improvisational jazz. The dialogical approach
proposed by Ari Kamayanti is designed to trigger the God awareness
through cognitive and creative aspects of students so that they can be
critical of accounting issues. Dialogue is not only aimed at the
interlocutor, but also at students themselves as a form of reflective
thinking for wise decision making. Jazz improvisation is often associated
with creativity, spontaneity and emancipation, operating within
particular constraints such as an underpinning chord progression and a
fixed rhythmic groove, tempo and pulse. “Play what you hear” is a
philosophical expression that describes an interaction or "musical
dialogue" within an improvisational jazz situation aiming to produce a
rational, musical argument or phrasing. Guthrie Govan, a multi-genre
virtuoso guitarist, once was asked whether he plays what he hears or
vice-versa in such situation. He simply answered, “I do both”,
emphasizing the responsibility of the musician to the notes he is playing.
The innovative idea of “hear what you play” can also facilitate an intuitive
way to correct mistakes while keeping notes after another flowed
spontaneously. These metaphors in jazz improvisation might provide a
new insight to accounting education with dialogical approach in
particular, for one can easily find similar goal of the two, namely to
“shape” a human being into his/her full potential, through learning and
growth.
Keywords: accounting education, dialogic approach, metaphors, jazz

improvisation, learning and growth
104
Akuntabilitas Masjid
Dalam Bingkai Qs At-Taubah Ayat 18
Dessy Ekaviana, Iwan Triyowono, Ali Djamhuri
dekanprasetya@gmail.com
Abstract
Penelitian ini bertujuan untuk mengeksplorasi praktik akuntabilitas pada

Masjid Jogokariyan. Eksplorasi dilakukan dengan metode deskriptif
kualitatif melalui pendekatan studi kasus. Pengumpulan data dilakukan
melalui wawancara dengan takmir Masjid Jogokariyan. Observasi
langsung juga dilakukan agar data yang dibutuhkan dapat diperoleh
secara menyeluruh. Hasil eksplorasi menunjukkan bahwa tolok ukur
keberhasilan praktik akuntabilitas takmir dalam menjalankan tugasnya
adalah kemakmuran masjid. Dalam hal ini, takmir memandang bahwa
ukuran kemakmuran masjid bukan hanya dari jumlah jamaah yang
melaksanakan shalat di masjid saja, namun juga dari tingkat
kesejahteraan masyarakat di sekitar masjid. Dari Q.S. At Taubah ayat 18
takmir memahami bahwa kunci memakmurkan masjid adalah dengan
menegakkan shalat dan menunaikan zakat. Secara praktis representasi
ayat ini dituangkan takmir dengan cara memberikan layanan ibadah,
layanan dhuafa, dan layanan umum kepada masyarakat. Selama ini
penelitian tentang akuntabilitas masjid masih terbatas pada akuntabilitas
keuangan, penelitian ini memberikan pemahaman yang lebih luas
tentang akuntabilitas yang dipraktikkan oleh Masjid Jogokariyan.
Penelitian ini dapat mengisi keterbatasan literatur tentang akuntabilitas
khususnya yang dipraktikkan pada masjid. Selain itu, hasil penelitian
dapat menjadi referensi bagi takmir masjid lainnya dalam menjalankan
praktik akuntabilitas.
Keywords: Akuntabilitas Masjid; Studi Kasus; Kemakmuran Masjid
105
Revealing Self-experience as an Educator Accountant
and Treasurer: Autobiographical Method
Novrida Qudsi Lutfillah
Universitas Wijaya Putra
Email: vridaoayu@gmail.com
The purpose of this study was to reveal and reflect on the life
experiences of researchers as teaching accountants and treasurers of
Rumah Peneleh Foundation. Autobiographical narratives are chosen to
reveal subjective experiences using self-stories. The results of the study
show that personal experience as an accountant in the teaching and
learning process of accounting has very principal differences in practice
as a treasurer. The value of maximizing material benefits and calculative
logic embedded in accounting learning is not suitable in the Rumah
Peneleh Foundation which applies the principle of zero balance, where
all the stages obtained are immediately issued for public action by
putting forward the blessings of Allah SWT.
Keywords: Educational Accountants, Zero Balance, Autobiography,

Self-Interest, Blessings.
106
Kontekstualisasi Akuntansi Pertanian
Menuju The Living Science Khas Nusantara
Aji Dedi Mulawarman

Peneleh Research Institute dan Universitas Brawijaya
Ajidedim2@gmail.com
Abstrak
Riset ini bertujuan melakukan konstruksi akuntansi yang memiliki nilai-
nilai The Living Science khas Nusantara melalui jembatan kontekstual
praktik pertanian. Metode Tazkiyah digunakan untuk mengkonstruksi
akuntansi yang serpihan-serpihannya masih muncul dalam praksis
aktivitas pertanian lokal. Penelitian dilakukan di dua situs, yaitu, pertama,
keluarga Petani Tembakau di Congkak, Beluk Raja, Ambunten,
Kabupaten Sumenep; dan kedua, keluarga Petani Tebu di
Sumberbening, Sumberagung, Wates, Kabupaten Kediri. Temuan
menunjukkan gradasi religiositas, sosial, dan kebudayaan yang
membentuk praktik akuntansi pertanian bernilai sains yang hidup. Meski
terdapat gradasi yang berbeda dalam tradisi Jawa dan Madura, tetapi
kekuatan religiositas Islam dan kebudayaan menunjukkan praktik
akuntansi pertanian yang khas. Konstruksi kemudian dilakukan
berdasarkan titik temu antara konsep normatif The Living Science dan
temuan-temuan khas Nusantara. Hasilnya, pertama, akuntansi pertanian
memiliki substansi keimanan yang bernilai keikhlasan sekaligus
berkecukupan (Jawa dan Madura) dengan tetap meminta keberkahan
dari Kyai (Madura: Nyabis ka Kyae). Kedua, konsep distribusi rezeki
memiliki relasionalitas untuk keluarga (kebutuhan rutin, pendidikan,
celengan/tabungan), kerjasama bisnis (Jawa: maro, mertelu; Madura: panjek),
empati sosial (Jawa dan Madura: slamatan/asalamet, hajatan, yasinan,
tahlilan, kataman, manaqib) dan semesta (Madura: sadekanah abek ka sebede
neng dissa/sedekah sosial, lingkungan, dan alam ghaib). Ketiga, kekayaan,
hutang, dan transaksi didasari nilai-nilai syariah serta dijalani penuh
kesabaran dalam segala situasi. Konstruksi juga memunculkan Trisula
Jiwa Kemanusiaan Akuntan Petani khas Jawa dan Madura yang memiliki
nilai dan kesadaran universal, yaitu kesatuan tak terpisahkan antara
Khalifatullah fil Ardh, Abdi Allah, dan Penggembala Keumatan.
Kata kunci: Akuntansi Pertanian, The Living Science khas Nusantara,

Tradisi Jawa, Tradisi Madura, Trisula Jiwa Kemanusiaan Akuntan Petani
107
Religiositas sebagai Dasar Peradaban
Ahmad Fauzi
Penata Aktivis Peneleh
00fauzi@gmail.com
Abstrak
Penelitian ini bertujuan untuk mengungkap dasar kearifan hidup bangsa
nusantara yang tengah pengaruh dunia global yang spiritnya semakin
sekuler dan materialistik. Dengan situasi demikian, spirit otentik berbasis
kebudayaan dan religiositas yang telah menjadi penggerak utama
peradaban semakin terancam, sehingga terjadilah apa yang disebut
sebagai denusantaraisasi. Metode yang dipakai dalam penelitian ini
adalah evolusi pemikiran guru bangsa HOS Tjokroaminoto dari Islam
dan Sosialisme ke Memeriksai Alam Kebenaran. Pemikiran HOS
Tjokroaminoto dari yang bercorak empiris-rasional ke religius makrifat
sangat memiliki korelasi yang kuat untuk melihat fenomena
denusantaraisasi tersebut. Dalam penelitian ini ditemukan tiga hal,
pertama pentingnya pendidikan yang menanamkan semangat
kemerdekaan dan kemandirian, berkebangsaan yang berbasis Islam, dan
refleksi peradaban ideal berbasis religiositas. Dengan demikian,
konstruksi peradaban haruslah berorientasi pada kebudayaan dan
religiositas melalui pendidikan untuk menguatkan identitas kebangsaan-
kenusantaraan yang berbasis religiositas.
Kata kunci: konstruksi, religiostas, kebangsaan, nusantara
108
Kunci Peradaban Adalah Ke-Adab-An: Syarah
Moslem Nationaal Onderwijs
Iskandar Eka Asmuni
Peneleh Reseach Institute
iskandar.ekaasmuni96@gmail.com
Abstrak
Artikel ini bertujuan untuk mengkonstruksi masa depan peradaban

melalui pendidikan yang ber-adab. Konstruksi dimulai dengan
penelaahan pemikiran H.O.S Tjokroaminoto yang tertuang dalam
karyanya “Moslem Nationaal Onderwijs”. Hasil penelitian menunjukan
bahwa kitab-kitab yang dipelajari di pesantren atau langar seolah gagap
ketika dihadapkan pada realitas kehidupan, sehingga terjebak pada
kondisi “Kaget atau Lata” atas Modernitas. Mengkonstruksi masa depan
peradaban harus dibangun melalui Pendidikan yang mengutamakan budi
pekerti.
Kata kunci: Pendidikan, H.O.S Tjokroaminoto, Adab, Peradaban.
109
Memutus Dominasi Ekonomi Perkotaan: Analisis
Geliat BUMDes Selama Pandemi C 19
Eka Siskawati
Politeknik Negeri Padang
Abstrak
Covid 19 tidak hanya merupakan masalah kesehatan bagi masyarakat,

namun juga menciptakan masalah ekonomi. Meskipun demikian,
penurunan aktifitas ekonomi di perkotaan semasa pandemi menjadi
momentum bagi desa untuk membangun perekonomiannya.
Keberadaan Badan Usaha Miliki Desa (BUMDes) diharapkan menjadi
solusi bagi masyarakat yang kehilangan pekerjaan akibat Covid 19.
Disamping itu, BUMDes tidak dapat lagi bergantung kepada ekonomi
perkotaan, yang sudah tidak dapat diharapkan, dalam membangun ranti
nilainya. Artikel ini bertujuan untuk mengeksplorasi peran bumdes
“Pakandangan Emas” ditengah selama pandemi Covid 19. Penelitian ini
menggunakan metode kualitatif, dimana pengumpulan data dilakukan
melalui metode wawancara mendalam dan observasi langsung ke
lapangan. Penelitian ini dilakukan pada BUMDes “Pakandangan Emas”,
yang berada di Kabupaten Padang Pariaman, Sumater Barat. Penelitian
ini dilakukan selama 4 bulan. Berdasarkan data yang diperoleh BUMNag
Pakandangan mampu membantu masyarakat nagari menghadapi
dampak negatif ekonomi selama pandemi Covid 19. Geliat ekonomi
BUMNag semakin aktif justru pada saat dominasi ekonomi perkotaan
mulai menurun secara drastis pada saat pandemi Covid 19. Penelitian ini
menemukan bahwa konsep ketergantungan ekonomi perdesaan pada
ekonomi perkotaan tidak berlaku pada masa pandemi Covid 19,
terutama pada Nagari Pakandangan.
Keywords: Covid 19, Rantai Nilai, Badan Usaha Milik Desa,

Ketergantungan Ekonomi
110
Fundamental Analysis And Technical Analysis Before
Covid-19: Empirical Study On LQ 45 Indexed Shares
In Indonesia Stock Exchange
Trisna Ayu Oktavia1, Shinta Noor Anggraeny2, Ahmad Kudhori3
Program studi akuntansi, Jurusan Komputer Akuntansi, Politeknik

Negeri Madiun1
Program studi komputerisasi akuntansi, Jurusan Komputer Akuntansi,
Politeknik Negeri Madiun 2,3,
trisnaoktavia@pnm.ac.id
Abstract
Stock analysis is the first step that investors can take to determine the
best portfolio. Commonly used stock analysis is fundamental analysis
and technical analysis. This study aims to present a fundamental and
technical analysis for company stocks indexed by LQ45 on the
Indonesia Stock Exchange (BEI) in the 2015-2019 period. The research
method used is descriptive statistics. The sample of this study used a
purposive sampling technique so that there were 17 companies
collected. Fundamental analysis used is EPS, PER, DER, ROA, and
ROE. The technical analysis used in this study is to use the Relative
Strength Index (RSI) indicator. The results of the fundamental analysis
have shown that Gudang Garam Tbk, Matahari Department Store Tbk,
Bukit Asam (Persero) Tbk, Surya Citra Media Tbk, and Unilever
Indonesia Tbk have good ratio values. Meanwhile, for the technical
analysis, Gudang Garam Tbk Jasa Marga (Persero) Tbk Surya Citra
Media Tbk Waskita Karya (Persero) Tbk showed a buy signal.
111
Transparency Of Village Financial Management To
The Community
(Case Study Of Ketupat Village, Raas District,
Sumenep Regency)
Syahril, SE., M.Ak1, Ir. Fatmawati, MP2
1Faculty of Economics and Business, Wiraraja University

2Faculty of Agriculture Wiraraja University
syahril@wiraraja.ac.id
Abstract
Village financial management is expected to apply transparency
and accountability in its management so that the goals of the central
government can be realized properly, in Ketupat village this has not been
realized due to the lack of transparency in village financial management
to the community, starting from planning to accountability, this is what
happened in Ketupat Village, Raas District, District Sumenep. The
purpose of this study was to determine the transparency of village
financial management towards the Ketupat Village Community, Raas
District, Sumenep Regency.
The research method used is descriptive qualitative by
describing systematically, factually and accurately about the facts and
characteristics that exist in the village government qualitatively by
observing, interviewing directly and in-depth and documenting the
transparency of village financial management to the Ketupat village
community. Key research informants were the village head, village
secretary and treasurer, while the supporting informants were
community leaders and BPD Ketupat village.
The results showed that the financial management of Ketupat
village was not yet transparent to the community, this was revealed from
the financial management carried out by the village government both
from the planning stage, the implementation stage, the administration
stage, the reporting and accountability stages, the minimal involvement
of community leaders from each stage of financial management and no
the existence of extension media or information media owned by the
112
village government, including the web, which until now has not been
accessible. And there is no good communication between the village
government and the BPD of the Ketupat village, Raas District, Sumenep
Regency.
Keywords : Transparency, Management, Village Finance and

Community Figures.
113
Rethinking Islamic Value Through Technology:
Case Islamic Fintech in Indonesia
Erika Takidah1, Salina Kassim2
1Universitas Negeri Jakarta

2International Islamic University Malaysia
Abstract
Financial innovation is evolving rapidly, backed by major technological

advances. Islamic finance also participated in the major stream following
current developments, as demonstrated by the advent of Islamic fintech
providers in Indonesia. This study explores the implementation of
Islamic fintech in Indonesia, particularly in setting goals and values that
serve as guidelines for conducting business. Islamic business principle
prioritizes rahmatan lil alamin, a blessing to all people and also their
business units. In this case, emphasis on the maqashid shariah viewpoint
is added to realign this Islamic fintech establishment's original ideas. The
consequences of technological complexity also overrides human life, but
human principles are often overlooked. People are replaced with
instruments to lose a sense of purpose and neglect the key role of life.
Ultimately, the balance between risk/profit sharing business and wealth
distribution, ethical principles, and maqashid shariah becomes a
guideline in doing business through technology.
Keywords : Islamic fintech, Islamic value, ethical, maqashid Syariah,

technology
114
Makna Going Concern Perspektif Pelaku Usaha
Mikro [Pendekatan Fenomenologi]
Wa Ode Rayyani1, Muhammad Adil2 , Sri Andayaningsih3, Idrawahyuni4
1Padi Residence C11/17 Paccinongan,Gowa, Sulawesi Selatan

2Jalan Muh. Tahir Husain,No. 8, Binanga, Mamuju, Sulawesi Barat
3BTN Paropo, Blok B No. 9, Makassar
4Jalan Basoi Dg Bunga, no. 1, Sungguminasa,Gowa
waode.rayyani@unismuh.ac.id
Abstrak
Makna Going Concern Perspektif Pelaku Usaha Mikro [Pendekatan
Fenomenologi]. Penelitian ini bertujuan untuk mendapatkan
pemahaman mengenai makna going concern dari sudut pandang Pelaku
Usaha Mikro yang Terdampak Covid19 di Sungguminasa, Kabupaten
Gowa. Sulawesi Selatan. Metode penelitian menggunakan
Fenomenologi Transcendental Husserl. Informan sebanyak tiga orang
dengan latar belakang pelaku usaha mikro bidang jajanan khas, kuliner
oleh-oleh, dan mainan anak. Hasil penelitian mengungkapkan bahwa
informan memahami kelangsungan usaha (going concern) sebagai suatu
konsep dimana bisnisnya akan terus berlanjut baik di masa normal
maupun sulit salah satunya dengan cara mengelola keuangan usaha
dengan baik. Makna lain yang terungkap bahwa going concern bukan hanya
sekedar bagaimana sebuah usaha dapat terus berjalan atau dapat terus
menjaga kestabilan asetnya, namun juga bagaimana menjaga semangat
dan sikap optimis terus ada dan menjadi ruh dalam menjalani usahanya.
Memasrahkan hasilnya pada Tuhan juga menjadi salah satu kiat bertahan
dan menjaga kewarasan ditengah kondisi sulit akibat pandemi. Temuan
penelitian ini berdasarkan hasil analisis dan bracketing adalah bahwa
semangat, optimistis dan kepasrahan pada Tuhan merupakan bagian dari
prinsip going concern perspektif pelaku usaha mikro.
115
Modeling Corporate Image Sustainability Using
Netnography
A A Gde Satia Utama, Basuki
Universitas Airlangga
gde.agung@feb.unair.ac.id
Abstract
The objectives of this study are looking at the pattern of corporate image
by their sustainability activities in social media. The image is essential for
the sustainability of the organization. An image in the company is a form
of CEO activity and company operations. One of the company's
activities that can create an image is through the Corporate Social
Responsibility (CSR) program. Submission of company CSR
information can be through company reports and Social Media.
Delivering company activities through social media is one significant
factor in enhancing the company's image. One approach that can be
taken into digging deeper into CSR activities and company image by
Netnography. The data analysis process uses semantic relationships. The
study contributes to the research method applied in social media and
perform the pattern of corporate image sustainability. The study can
identify the pattern of delivering the company's image through its CSR
program and its semantic modeling process.
Keywords: Corporate, Sustainability, Netnography, Image, Social

Media.
116
Nilai-Nilai Budaya Lempu Dalam Literasi Keuangan
La Ode Sumail
Sekolah Tinggi Ilmu Ekonomi Makassar (STIEM) Bongaya, Indonesia
odesumail@yahoo.co.id
Abstrak
Penelitian ini berusaha mengungkap nila-nilai budaya Lempu yang
terdapat dibalik literasi keuangan yang diperankan oleh pedagang Saraba.
Penelitian ini menggunakan pendekatan etnometodologi yakni abstraksi
budaya Lempu sebagai metode melalui wawancara kepada pedagang
Saraba di Kota Makassar. Studi ini menemukan bahwa perumusan
konsep literasi keuangan oleh pedagang Saraba tidak semata-mata oleh
pengetahuan dan pengalaman tetapi terkandung nilai-nilai kearifan local
yang lestari dan kokoh. Kerapuhan literasi keuangan konvesional
dikontruksi melalui nilai-nilai Lempu yang merefleksikan perilaku yang
lurus serta menggunakan informasi sesuai realitas.
Kata kunci: literasi keuangan, Lempu, kokoh
117
The Influence of Organizational Culture on the
Implementation of the Internal Control System and
the Implications on the Level of Integrity of Small and
Medium Scale Companies in Bojonegoro.
Ayu Maretta Maharani , Rina Sulistyowati
mayumaehata@yahoo.co.id
Universitas Wijaya Kusuma
Abstract
This research was carried out with the aim of analyzing how the
influence of Organizational Culture on the Implementation of the
Internal Control System and the Implications on the Level of Integrity
of Small and Medium Scale Companies in Bojonegoro. This researchis
a quantitative research using primary data in the form of questionnaires.
The sample in this study were 72 small-scale companies and prevented
companies engaged in trade and industry. The analysis in this study uses
multiple regression analysis with SPSS 19.0 for Windows analysis tools.
The results of this study are as follows: Innovation and Risk Taking
(X1), Attention to Details (X2), Result Orientation (X3), Team
Orientation (X5), Aggressiveness (X6) and Stability (X7) significantly
affect the system internal control (Z). While Individual Orientation (X4)
does not significantly influence the internal control system (Z). The
internal control system has a significant effect on the level of integrity
of small and medium scale companies. Organizational culture
(innovation and risk taking, attention to job details, results orientation,
team orientation, aggressiveness, and stability) significantly influencethe
internal control system and have implications for the level of integrity
of small and medium- scale companies.
Keywords: organizational culture, internal control system, small and

medium scale companies, Bojonegoro
118
119
After the success of INCRECS1 with the theme
“Religious and Cultural Paradox Social, Economic
and Business Science”, now Yayasan Peneleh Jang
Oetama and the Indonesian Alliance of Economics
and Business Journals” (ALJEBI) present with
utmost humility “INCRECS 2” with the theme “Can
Social, Economic, and Business Science relate to
World Peace?” Sosrokartono once said: Just like a
lotus flower, with goodness and holiness, even if it
grows in swamp, in dirty water, the lotus is still of
many use, healthy to consume If social, economic,
and business science are the sciences that raise issues
of social interaction and society, could then they add
to the chaotic complexity of the world or couls it
actually trigger world peace? Can we as academics
and practitioners in social, economic and business
sciences be able to become like lotus by staying
good, holy and useful in the midst of this dirty
messyworld?
PENERBIT Perumahan Permata Land A 49

Malang, Jawa Timur 65143
PENELEH penerbit.urup.or.id
Anggota IKAPI Email: penerbitpenelehpjo@gmail.com
No.248/Anggota Luar Biasa/JTI/2020 IG: @penerbit_peneleh

Increcs Full

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Increcs Full

Uploaded by

Copyright:

Available Formats

P R O C E E D I N G

The 2nd International Conference on

Online Conference, 17 September 2020

“Can Social, Economic and Business Science Relate to World Peace?”

Online Conference, 17 September 2020

Reviewer : Dr. Aji Dedi Mulawarman

Editor : Khadijah Ath Thahirah, SEI., M.Si.

Setting/Layout : Khadijah Ath Thahirah, SEI., M.Si.

Editorial Staff : Pondok Indah Estate Blok B No. 11 A

Sosrokartono once said:

Malang, September 2020

Peneleh Research Institute Director

Introduction About the Conference ...................................... 1

Introduction About the Conference

Sosrokartono once said:

Just like a lotus flower, with goodness and holiness,

The conference accepts paper, both conceptual and empirical, not

PATH 1. Humanism and Capitalism: Its Consequences to

PATH 2. Methodological Issues in Religious and Cultural Context

• Secular methodology as a contributor to disharmonious social,

• Technoreligion: when human becomes the new God through

• Capital market and accounting issues

• Ideological dimension of Social, Economic, and Business Sciences

Dr. Aji Dedi Mulawarman

Dr. Fransisco Budi Hardiman

Prof. Evangelos Afendras

E. A. Afendras is the international ambassador of Peneleh in Greece.

Dr. Steve Bakalis

Dr. Sun Jin

Sun is an UCLA visiting scholar, Anderson School of

Yayasan Peneleh Jang Oetama

Peneleh Jang Oetama Foundation is an organization engaged in

The Indonesian Economic and Business Journal Alliance

Universitas Pembangunan Nasional

Trisakti School of Management

Universitas Islam Madura Pamekasan

STIE Mahardhika Surabaya

Berdiri sejak tahun 1981, Sekolah

FEB UPN Veteran Yogyakarta

Berdirinya Fakultas Ekonomi

STIE PGRI Dewantara, Jombang

Universitas Wijaya Kusuma Surabaya

Program Studi Magister Akuntansi

Prodi Ekonomi Islam Universitas Mulawarman

Program Studi S1 Ekonomi Islam berada

Prodi Akuntansi UIN Sunan Ampel Surabaya

VISI “Menjadi Program Studi Akuntansi

MISI : Menyelenggarakan pendidikan dan

Fakultas Ekonomi Universitas Pakuan

Program Pascasarjana Universitas

Dr. Aji Dedi Mulawarman2

Sains bukan lagi urusan Timur dan Barat, karena keduanya

International Conference on Religious, Online, 17 September 2020.

Science is no longer a matter of East and West, because both

Dr. Fransisco Budi Hardiman

Kata-kata Kunci: diskursus sains, holisme, pluralisme, relasionisme,

Sains Barat Feyerabend Capra

The New Philosophy of Science, particularly Paul Feyerabend's

Key words: science discourse, holism, pluralism, relationism, Eastern

This review begins with a problem, namely: can the

Classical Western Feyerabend Capra

Ontology Mind-Matter- Incommensurability Self-organizing

This review then critically discusses the differences between