Indonesia Conference Directory

Corresponding Author
Bambang Tjahjadi

Institutions
a) Faculty of Economics and Business, Airlangga University
Jalan Airlangga No. 4 sd 6 Surabaya 60286, Indonesia
*bambang.tjahjadi[at]feb.unair.ac.id
b) Faculty of Economics and Business, Airlangga University
Jalan Airlangga No. 4 sd 6 Surabaya 60286, Indonesia

Abstract
The purpose of this study is to investigate whether information capital readiness (ICR) has a positive effect on business performance (BP). Furthermore, this study also investigates whether online market orientation (OMO) mediates ICR-BP relationship. This study is designed as a quantitative research and partial least squares structural equation modeling (PLS SEM) is used to test the hyphotheses. Online and offline questionnaires were conducted and collected from the MSMEs under the Dinas Koperasi and UMKM Provinsi Jawa Timur. This research uses a mediation model approach to test the indirect effect of OMO. The results indicate that ICR directly and positively affect BP of the MSMEs in East Java. Further analysis proves that OMO partially mediates ICR-BP relationship. This study suggests that MSMEs should have readiness in information capital and have online market orientation so it can improve business performance. This research specific context for East Java and caution should be used when generalizing it to other province. This study also limits the sample only in the MSMEs, therefore it limits its generalization. The results of this study suggest that MSMEs should have readiness in capital information to process transactional information, analyze information, and transform their business. This research brings together issues that are usually examined separately in previous studies. It employs a mediation research model to explore the central role of OMO in ICR-BP relationship which is rarely researched. This is also the first study exploring the three constructs of ICR, OMO, and BP in the East Java MSMEs research setting.

Keywords
MSMEs; Information Capital Readiness; Online Market Orientation; Business Performance

Topic
Management, Enterpreneurship, and Leadership

Link: https://ifory.id/abstract/4qUEXfTD7vL3

Corresponding Author
Lustina Fajar Prastiwi

Institutions
State University of Malang

Abstract
This research was conducted in Purwosari Subdistrict, Gunungkidul Regency, DIY Province, specifically Giriasih Village, Girijati Village, Giripurwo Village and Giricahyo Village. The four villages are located in a line of sewu mountains in Gunungkidul Regency which is nearby to Parangtritis Beach and is passed by the JJLS development project. This study aims to determine the effect of JJLS development on surrounding land value patterns in 2016 and the factors that influence it. The design of this research was used exploratory research with primary data sources derived from measurements using Google Earth software and secondary data based on the results of recording land purchase transactions by BKAD Kab. Gunungkidul. The type of data used is the cross-section data of 2016 land sale and purchase transactions with convenience sampling techniques. The result is the more land located in JJLS, the land value will decrease by 1.5 per cent per kilometre. Other factors which affect land value are land area that affects 4.68 per cent of land value, distance from CBD which affects 0.0535 per cent per square meter of land value, type of plot of land affects 3.65 per cent of land value and the presence of accessibility has an effect of 2.96 per cent of the land value in the Purwosari District.

Keywords
Infrastructure, Land Values, Sewu Mountains, Coastal Region

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/7wV3mt6QC4ua

Corresponding Author
Dwi Martani

Institutions
Department of Accounting, Faculty of Economics and Business, Universitas Indonesia

Abstract
This study analyzes the relationship between the characteristics of the regional head towards the level of responsiveness in completing the recommendations of the examination results. The characteristics used in this study were age, education level, educational background, bureaucratic experience and entrepreneurial experience. This study also examined the effect of the level of responsiveness in completing recommendations on the results of examinations on performance using the EKPPD score. This study used purposive sampling, with samples used were 314 districts/cities in Indonesia in 2014-2016. The results of the study prove that the characteristics of the regional head seen from age, education level, educational background, bureaucratic experience and entrepreneurial experience have no influence on the level of regional responsiveness in completing the recommendations of the examination results. This study did not succeed in proving a positive relationship between the level of responsiveness of completion of recommendations to performance, but instead found a negative influence between the level of regional responsiveness in completing the results of the examination recommendations on the performance of local governments.

Keywords
responsiveness, follow-up examination results, characteristics of local heads, performance, EKPPD

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/bj2TnBUwvmcz

Corresponding Author
Citragosa Naradipa

Institutions
Universitas Airlanga Surabaya

Abstract
Purpose of this study was to determine the effect of perceived ease of use, perceived enjoyment, perceived cohesion, social norm and customer preference on customer loyalty online game community First Person Shooter (FPS) in Surabaya. This research using Structural Equation Modeling (SEM) with Lisrel 8.70 software. Sampling techniques used in this research are non probability sampling with this type of convenience sampling. Data collected directly from respondents who meet the specified characteristics of the population by distributing questionnaires. The samples used in this study was 160 respondents. The results of this study showed the influence of customer preference on customer loyalty, perceived ease of use on perceived enjoyment, perceived enjoyment on customer preference, perceived cohession on customer preference, perceived enjoyment on customer preference, social norm on customer loyalty online game community First Person Shooter (FPS) in Surabaya. While, perceived ease of use on customer preference, perceived enjoyment on customer loyalty online game community First Person Shooter (FPS) in Surabaya rejected.

Keywords
Perceived Of Use, Perceived Enjoyment, Perceived Cohesion, Social Norm, Customer Preference, Customer Loyalty

Topic
Marketing, International Business and Tourism

Link: https://ifory.id/abstract/6GW2VrMvKpcH

Corresponding Author
Maulan Irwadi

Institutions
1 Accounting Study Program, Politeknik Anika Palembang
email: irwadi1[at]yahoo.co.id
2 Accounting Department, Politeknik Negeri Sriwijaya
email: indra72[at]polsri.ac.id
3 Accounting Department, Politeknik Negeri Sriwijaya
email: mhusnimubarok[at]polsri.ac.id
4 Accounting Department, Universitas PGRI Palembang
email: aryo.83arifin[at]gmail.com

Abstract
This study aims to determine the effect of regional expenditure on incumbent in regional head elections in 2018. In this study, the determination of samples is by using purposive sampling in provincial / city / district areas that participate in regional head elections. The total population in this study is 171 regions. By using the purposive sampling, the results obtained are 67 regions. The statistical method used to analyze data and to test hypotheses is by using descriptive statistics. Based on the results of the analysis and discussion that has been carried out by using multiple linear regression, the conclusion is that the hypothesis testing results show that the grant expenditure variable has a negative and significant effect on the incumbent of regional head elections in 2018. The social assistance expenditure variable has no effect on the incumbent of regional head elections in 2018. Variable capital expenditure has no affect on the incumbent of regional head elections in 2018. On the other hand, grant expenditure, social assistance expenditure, and capital expenditure simultaneously affect the incumbent of regional head elections in 2018.

Keywords
Grant Expenditure, Social Assistance Expenditure, Capital Expenditure, Incumbent

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/vZH3pfUMYGNP

Corresponding Author
Sopiah Sopiah

Institutions
Universitas Negeri Malang

Abstract
This study aims at examining the direct and indirect effects of the school literacy movement program on students- reading interest through learning resources. This type of research is ex post facto by using path analysis. The number of research samples is 269 Vocational High School students in Indonesia. Data collection technique used: questionnaires, interviews, and documentation. Data analysis technique used path analysis. The results of this study indicate that directly and indirectly there is a positive and significant effect of the school literacy movement program on students- reading interest through learning resources.

Keywords
School literacy movements, reading interest, learning resources.

Topic
Education Management and Learning Innovation

Link: https://ifory.id/abstract/xL46YW8muXcV

Corresponding Author
Izzato Millati

Institutions
Faculty of Economic and Business, Campus Banyuwangi, Universitas Airlangga, Indonesia.

Abstract
The purpose of this study was to determine the effect of the smart village program on village economic growth. Smart Kampung is a program and policy issued by the Regional Government of Banyuwangi Regency, where the smart village program and policy are aimed at rural development in the Banyuwangi district area. The Smart Kampung program brings public services to the village level through the use of information technology. In the Smart Kampung program, each village is designed to have an integrated program framework that combines the use of optical fiber-based Communication Information Technology, productive economic activities, creative economic activities, health-education improvement, and poverty alleviation efforts. This study uses a quantitative method with multiple linear regression data analysis, which aims to determine the effect of Smart Kampung programs and policies on the village economic growth.

Keywords
Public Policy, Smart Kampung, Economic Growth

Topic
Quality Management and Economic Development

Link: https://ifory.id/abstract/AXqWwYtnzcDu

Corresponding Author
Inayati Nuraini Dwiputri

Institutions
Economics Faculty, Universitas Negeri Malang
Economics and Business Faculty, Halu Oleo University

Abstract
Generally in Indonesia, bank loans have lower interest rate than cooperative loans. Even so the use of cooperative credit in Indonesia is very much, so that the cooperative is considered as one of the supporting economy in Indonesia. This study wants to identify the impact of the use of cooperative credit on community welfare compared to bank loan. This study uses Indonesian Family Life Survey (IFLS) data with a regression analysis of fixed effect methods at the village level. The results showed that the role of cooperative and bank credit did not have a significant difference in improving peoples welfare. This shows that cooperatives have an important role in improving peoples welfare as well as the bank. The higher the amount of credit taken, the more positive the effect is on improving peoples welfare. The use of credit for productive purposes also has a positive influence on improving peoples welfare, compare to consumer credit.

Keywords
credit, interest rate, cooperative, fixed effect

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/kyUVGagCXncp

Corresponding Author
Rosinta Ria Panggabean

Institutions
Accounting Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia, 11480

Abstract
Capital market serves as an alternative financing-wise and as a means investment-wise. Relevance of accounting information comes out as profound to investors as can be observed within the financial statements of a company. The aim of this study was to figure out the effects of good corporate governance as proxied by the competence of the board of commissioners and the expertise of the audit committee, firm size, profitability, and growth opportunities on the value relevance of accounting earnings as measured based on earnings response coefficient. The present research used a quantitative method and secondary data in the form of annual reports, and the objects hired were 22 companies listed on the LQ45 index (August of 2018–January of 2019) of the Indonesia Stock Exchange for the period 2015–2017. Analysis was conducted by a descriptive statistical method. The results obtained showed that the variable profitability, which was measured based on return on asset, affected the value relevance of accounting earnings, while the variables good corporate governance, firm size, and growth opportunities did not affect the value relevance of accounting earnings. Companies- management is advocated to optimize the management of the assets in place as it was found in this research that return on asset had an effect on earnings response coefficient. This is necessary so that the companies are able to generate earnings response coefficients to which investors can respond positively.

Keywords
good corporate governance, return on asset, firm size, growth opportunities, earnings response coefficient, Indonesia

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/ryZB2wTvYVpN

Corresponding Author
Heny Kusdiyanti

Institutions
Economics Faculty, Universitas Negeri Malang

Abstract
Today Industrial Revolution has reach its peak where technology become the basis of human life. There are so many effort that have been done by the government to increase the contribution of the educational sector. Teacher competence become one of the important thing in the educatioal improvement. This study aim to build the fundamental stategy for competence improvement model on administration-s teacher toward Industrial Revolution 4.0. This research done by training and data collection techniques used in this study are documentation, questionnaires, interviews, and test to responden. The result of this research are first, 76% of teachers understood the criteria for office administration programs that were able to face challenges in the industrial revolution era 4.0. In this case, it is able to mention a digital-based office administration program to answer the needs of industry 4.0 in the form of services. Secondly, 79% of teachers know the output of office administration programs from productive, creative and entrepreneurial (PKK) subjects that can be commercialized, including: typing services and event organizers. Based on the result it can be conclude that 2. This program is able to foster entrepreneurship (entrepreneurship) among the Office Administration Teachers in SMK 1 Boyolangu. 5. This program provides insight and provision for Tulungagung Regency Office Administration teachers who are able to provide guidance for students to live independently and skillfully now and in the future.

Keywords
Competence, Industrial Revolution 4.0, Productive, Creative, Entrepreneur Subject.

Topic
Management, Enterpreneurship, and Leadership

Link: https://ifory.id/abstract/r6JQBq4D2Fpg

Corresponding Author
Henry Karyadinata

Institutions
Economic and Bussines Faculty, Brawijaya University

Abstract
Poverty can be found in developing country especially in the rural area, including Kabupaten Bangkalan, East Java, Indonesia. One of the reasons is the limited mobility and accessibility. To overcome this problem, the government has built the Suramadu bridge which connects Kabupaten Bangkalan in Madura island with Kota Surabaya in Java Island so that the mobility and accessibility in both areas can be better. This study aims at measuring how big the impact of Suramadu bridge development on rural poverty in Kabupaten Bangkalan, using village potential data in 2007 and 2017 by Badan Pusat Statistik (Central Agency of Statistic). The dependent variable is the amount of poor population and the independent variable consists of physical capital, human capital, natural capital and financial capital which analysed by using OLS. Suramadu bridge has negative impact on poverty which means after Suramadu bridge operates, the poverty level in rural area is decreased. Before Suramadu bridge operates, it was only natural capital which gives impact on poverty while after Suramadu bridge operates, all of the independent variables give impact on the poverty reduction. The existence of Suramadu bridge can ease the government on issuing the poverty reduction policy in rural area.

Keywords
Poverty, Rural, Infrastructure, Impact

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/kWnTDwQeZqN8

Corresponding Author
Ilyas -

Institutions
1 Department of Economisc and Development Study, Faculty of Economics and Business, Universitas Halu Oleo
2 Department of Economics, Faculty of Economics, Universitas Negeri Malang
3 Department of Management, Faculty of Economics and Business, Universitas Halu Oleo
4 Department of Mining Engineering, Faculty of Earth Science and Technology, Universitas Halu Oleo
5 Department of Archeology, Faculty of Cultural Science, Universitas Halu Oleo

Abstract
Abstract This research was conducted to find out the impact of the Industrial Revolution 4.0 on employment in Indonesia. The method used in this study is a qualitative research method with data in the form of literature review and analyzed with content analysis. The results of this study indicate that the 4.0 industrial revolution has hit the world, including Indonesia. The basis of the 4.0 Indonesian Revolution lies in the progress in communication and connectivity compared to technology. The Industrial Revolution 4.0 was marked by the emergence of technological breakthroughs in a number of fields, including robotics, artificial intelligence, nano technology, quantum computing, biotechnology, the Internet of Thing (IoT), 3D printing, and autonomous vehicles. This revolution creates opportunities and of course saves the various challenges that must be faced. The industrial revolution has significantly affected labor aspects. The policies that can be taken by the government to improve labor capabilities are: First, harmonization of standardization and competency certification through cross-sectoral, cross-regional, and cross-country business partner cooperation, within the framework of market openness. Second, the development of partnership programs between the government and business / industry and between the central government and regional governments to improve the quality of the workforce. Third, improving governance in organizing training programs to accelerate worker certification. Fourth, expanding economies of scale towards sectors / sub-sectors with high productivity. Increasing the workforce and decreasing unemployment as well as the increasing number of young people who succeed in digital business shows that Indonesia has successfully exploited the opportunities of the Industrial Revolution 4.0. Keywords: Industrial Revolution 4.0, Technology, Labor

Keywords
Industrial Revolution 4.0, Technology, Labor

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/T6hHGJ7KMZbU

Corresponding Author
Inayati Nuraini Dwiputri

Institutions
Universitas Negeri Malang

Abstract
Consumption in Islam must follow guidance from Allah. In consuming, humans are forbidden to overdo and boast. Conventional economic theory considers that consumption is a measure of peoples welfare. Thus, one of the efforts made by the government to improve the welfare of the community is through smoothed consumption by providing unconditional cash transfer. This study seeks to identify the impact of the unconditional cash transfer program on public consumption expenditure, whether the transfer provision can affect the nature of excess consumption. This study uses Indonesian Family Life Suvey (IFLS) data with fixed effect methods at the village and household level. The results show that there is a change in consumption patterns of Indonesian people and the unconditional cash transfer program has contributed to the change. On average, there has been an increase in spending on carbohydrate consumption. But unfortunately there was a decrease in food and vegetable consumption expenditure. The study showed there were also an increasing in buying food outside, snacks, and cigarettes.

Keywords
unconditional cash transfer, poor household, consumption behavior, welfare

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/ahWfZ67nYpwK

Corresponding Author
Chairani Rahman

Institutions
University of Indonesia

*Corresponding Author:
Dr. Sylvia Veronica Nalurita Purnama Siregar
Email: sylvia.veronica[at]ui.ac.id

Abstract
This study discusses the importance of Enterprise Risk Management (ERM) on financial performance and firm value with the quality of Environmental, Social, and Governance (ESG) disclosure in sensitive and non-sensitive industries. This study used a sample of 136 industries in ASEAN 5 for five years (2014-2018). The research method used was panel data analysis with 680 observations. The results showed that the ERM is significant positive on financial performance (ROA) and firm value (Tobins Q). In addition, the quality of ESG disclosure is proven to improve the influence of ERM on financial performance and firm value. When viewed from the different industries, the quality of ESG disclosures can improve the influence enterprise risk management on firm value in both sensitive and non-sensitive industries, but conversely on the financial performance only in not sensitive industries. This research can be used as a reference for industries to discuss the concept of Enterprise Risk Management (ERM) and the quality of Environmental, Social, and Governance (ESG) disclosures.

Keywords
Enterprise Risk Management (ERM), Environmental, Social and Governance (ESG), Financial Performance, Firm Value, ASEAN 5

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/MfEpK3jmxRXU

Corresponding Author
Farida Rahmawati

Institutions
Universitas Negeri Malang

Abstract
This study aims to find out how the influence of fiscal balances on capital expenditure and economic growth in East Java Province in 2015-2017. This study uses data on local own source revenue (PAD), general allocation funds (DAU), special allocation funds (DAK), village funds (DD), capital expenditure and economic growth. The study was conducted using samples in 30 districts / cities in East Java Province in 2015-2017. By using multiple linear regression analysis tools and path analysis, the results of the first analysis show the influence of PAD and DAU on capital expenditure because basically the two funds are used for the provision of public facilities and infrastructure. Whereas DAK and DD have no effect on capital expenditure because the two funds are more used for financing / expenditure other than capital expenditure. While the results of the second analysis show that PAD, DAU and DD have a positive influence on economic growth, while DAK has a negative effect on economic growth and capital expenditure has a positive effect on economic growth.

Keywords
Fiscal Balance, Capital Expenditure, Economic Growth

Topic
Quality Management and Economic Development

Link: https://ifory.id/abstract/Dq8LRjyh4meV

Corresponding Author
Muhammad Syam Kusufi

Institutions
Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Trunojoyo Madura

Abstract
This study reports the results of experiments in which individuals assume to be accountants by obtaining one condition from four conditions with independent variables influences (personal cost of reporting and the level of seriousness of the problem) and reporting lines (anonymous and non-anonymous) are influenced by the dependent variable intention to carry out action whistleblowing. Before working on a given case the first thing to do is to watch a cheating video to add a real impression of the event actually experienced by the individual. The results show that individuals prefer to report whistleblowing with conditions under the personal cost of reporting. Through anonymous reporting paths rather than non-anonymous reporting lines in the sense, individuals will choose to report fraudulent actions through anonymous reporting channels because individuals are afraid of the existence of a Personal Cost of Reporting or the level of seriousness of the problem is not proven to cause individuals to report whistleblowing either through anonymous reporting lines or non anonymous reporting lines, It is becaused as long as there has been fraud eventhough the level of seriousness is low.

Keywords
whistleblowing, personal cost of reporting, level of seriousness of problems, anonymous and non anonymous reporting lines

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/BvxXUAmzJ6pb

Corresponding Author
Sri Arita

Institutions
Universitas Negeri Padang

Abstract
Education is a forum that can help in the formation of character and attitudes of students in addition to increasing knowledge. In the 4.0 era it is hoped that the young generation can become strong, creative and innovative individuals so that they do not depend on others in facing the times. Entrepreneurs can be a solution for future generations in facing era 4.0, The problem in the field of education is still not integrated between the curriculum with the entrepreneurial character, so teachers are still focused on learning material. The development of entrepreneurial character in economic subjects is expected to grow in formal learning such as at school, learners become accustomed to applying it and in the end it will become a students personality character. This study aims to look at the readiness and how the implementation of entrepreneurial character-based learning in senior high schools in Padang.

Keywords
Entrepreneurial Character

Topic
Economics Education and Accounting Education

Link: https://ifory.id/abstract/86kKYR7fZjta

Corresponding Author
Eva Oktavini

Institutions
a) Faculty of Economics and Business, Indonesia University (UI)
Universitas Indonesia, Kukusan, Beji, Kukusan, Kecamatan Beji, Kota Depok, Jawa Barat 16425

b) Faculty of Economics and Business, Indonesia University (UI)
Universitas Indonesia, Kukusan, Beji, Kukusan, Kecamatan Beji, Kota Depok, Jawa Barat 16425

Abstract
Abstract- This study was motivated by the concern of regulators and academicians regarding the level of companies- annual reports readability. The purpose of this study is to examine the influence given by the presence of female directors and earning management on the readability of the annual report while also examining the mediating role of earning management. Specifically, the readability of the companys annual report will be seen from the management perspective using the FOG index on companies listed on the Indonesia Stock Exchange during 2015-2018, (excluding the financial sector). This study shows that the presence of female directors reduces earnings management practices undertaken by the company. Also, this research proves that companies that conduct earnings management can complex company-s annual reports that are difficult to read as those companies tend to hide earnings management practices. Thus making the users of annual reports find it difficult to identify these practices. Moreover, the mediating role of earnings management has proven to be significant, which is the presence of female directors indirectly able to increase the readability of annual reports by reducing earnings management practices.

Keywords
Females Directors, Earnings Management, Annual Report Readability, Management Discussion and Analysis (MD&A), Readability

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/QfuzVnapvNwE

Corresponding Author
cipto wardoyo

Institutions
Universitas Janabadra Yogyakarta
Universitas Negeri Malang
UPN Veteran Yogyakarta
UPN Veteran Yogyakarta

Abstract
Abstract: This study investigates the effect of integrated firm-s reporting on firm-s performance. The integrated financial reporting contains of financial, good corporate governance (GCG) and sustainability reporting that shows company-s responsibility to capital providers, environment and social. The important question is whether more disclosure indicates more informative for decision maker. Therefore, it is important to identify which reporting useful for primary users. This study examines 108 public comphanies that granted ISRA (Indonesia Sustainability Reporting Award) from 2013-2017 for firm-s performance, GCG index, and sustainability index. The result shows that information for capital providers can be used for investment and credit decision. This finding indicates company faces agency conflict, so company-s disclosure dedicates for primary users, namely creditor and shareholder. This finding also indicate that earnings more informative than good corporate governance and sustainability reporting. It may show the concentrated ownership in Indonesia encourages management to behave less aggressive.

Keywords
Tobin-s Q, integrated firm-s reporting, good governance, sustainability reporting, earnings

Topic
Economics, Finance, Banking, and Accounting

Link: https://ifory.id/abstract/jRE2g4v9NXwn

Corresponding Author
YOGI SATRIO

Institutions
(1) UNIVERSITAS NEGERI MALANG

Abstract
There are two research variables in this study including the performance of the employees as a Independent variable and employee empowerment is a predictor variable. The purpose of this research is to understand the impact of employee empowerment variables affecting employee performance. The study entered into a quantitative descriptive research category using regression analysis techniques. The subject in this study was an employee of the education personnel of the Universitas Negeri Malang with 656 population, of course this amount is more than adequate to be researched. The thing behind this research is one because the Universitas Negeri Malang has made fundamental changes in order to improve the management of institutions, such as remuneration for both lecturers and education personnel. These fundamental changes must necessarily be followed by an increase in the performance of employees (lecturers and education personnel). The techniques in sampling used in this study use the sample of the invite with the proportion to be obtained by 260 samples. The method of data collection is doing by interview techniques, questionnaire/questionnaire, documentation, and observation. Where the results of observations show that the mechanism of empowerment of employees is less effective in improving employee performance.

Keywords
Employee empowerment, employee performance

Topic
Management, Enterpreneurship, and Leadership

Link: https://ifory.id/abstract/wDmxK2bCgyq7

Corresponding Author
Siti Nuraini

Institutions
1 Department of Accountancy, Airlangga University
Jl. Airlangga 4-5 Surabaya
2 Department of Health Promotion and Behavioral Science
Kampus C Unair Jl. Ir. Soekarno, Surabaya

Abstract
The poverty alleviation policies will be able to increase regional economic productivity that they can contribute to national income for developing countries. As one of the national programs expected to reduce poverty, village funds are expected to directly touch problem of poverty in rural areas. Based on the needs of each village, it is expected that priority of use and benefits can be received directly by the community. This research will look for implementation of village funds during 2015 until now in the East Java as one of the poverty alleviation programs. The research used qualitative descriptive, which is research that emphasizes the quality of the process rather than merely the final result. The method used in this study are in-depth interviews, observation and study of literature. As one of the programs expected to be able to reducee poverty, the majority of village funds in East Java are dominated by infrastructure with a labor-intensive approach for the poor people, so that they only have a short-term effect in the process of poverty reduction

Keywords
village fund; alleviation program, implementation review

Topic
Quality Management and Economic Development

Link: https://ifory.id/abstract/6Gf4TFRZMA3u

Corresponding Author
Helena Anggraeni (Reni) Tjondro Sugianto

Institutions
Sekolah Tinggi Ilmu Manajemen Shanti Bhuana

Abstract
This study aims to find the roots of weakening social capital in a community that has the potential to develop. The study was conducted through qualitative approach in a village inhabited by a group of communal people. It was found that communal life that had been lived for generations made people live in a strong kinship with an egalitarian spirit. However, when the era is more modern there was a cultural shock because people began to find that their neighbors could be more prosperous than they were. Inevitably this will cause jealousy. As a result, the potential for kinship that should have been able to become social capital vanished. During this time the weakening of social capital is usually associated with the formal institutions that play a role in it. However, this article found that jealousy and spiritual identity crisis can also weaken social capital in a village.

Keywords
spiritual capital, community empowerment, economic development

Topic
Economics Education and Accounting Education

Link: https://ifory.id/abstract/Hq82F4dh76zW