content of proceeding _1_(2)

THE 12TH MALAYSIAINDONESIA INTERNATIONAL CONFERENCE ONECONOMICS, MANAGEMENT, AND ACCOUNTING 2011

MIICEMA“Borderless Economy: Opportunities and Challenges for Businesses in

Southeast Asia”

1314 October 2011

VENUE: MagisterManajemen

Magister Perencanaan PembangunanFakultas Ekonomi, Universitas Bengkulu

PROCEEDINGSEDITED BY:

Lizar AlfansiPaulus Sulluk Kananlua

Sugeng SusetyoEffed Darta Hadi

Siti AisyahFerry Tema Atmaja

MAIN ORGANIZER:

Fakultas EkonomiUniversitas Bengkulu, Indonesia

JOINT ORGANIZERS:

Universitas Kebangsaan, Malaysia UniversitasSyahkuala Banda Aceh, Indonesia UniversitasMuhammadiyah Surakarta, Indonesia Institut

Pertanian Bogor, IndonesiaUniversitas Padjajaran Bandung, Indonesia

ISBN 9789799431684

Copyright 2011Fakultas Ekonomi, Universitas Bengkulu

All rights reserved. No part of this publication may be reproduced ortransmitted in any form or by any means, electronics or mechanical includingphotocopy, recording or any information storage and retrieval system, withoutpermission in writing from Fakultas Ekonomi, Universitas Bengkulu

Published in Bengkulu byFakultas Ekonomi, Universitas BengkuluJl. WR.Supratman, Kandang Limun Bengkulu 38371 A

Printed in Bengkulu ByUnib PressUniversitas BengkuluJl. WR.Supratman, Kandang Limun Bengkulu 38371 A

Proceedings of the 12th MalaysiaIndonesia International Conference onEconomics, Management, and Accounting: Borderless Economy: Opportunitiesand Challenges for Businesses in Southeast Asia/ Edited By Lizar Alfansi, PaulusSulluk Kananlua, Sugeng Susetyo, Effed Darta Hadi, Siti Aisyah, Ferry TemaAtmaja

ISBN 9789799431684

TABLE OF CONTENTThe Conference History…………………………………………………………………...................... ixxGreeting from the Conference Chair………………………………………………………………… xiiiConference Program……………………………………………………………………………………….. xivConcurrent Session Program…………………………………………………………………............. xvxxixKeynote Speaker Papers…………………………………………………………………………………. xxxlvList of MIICEMA 2011 Organizing Committee…………………………………………………. lviList of MIICEMA 2011 Reviewers……………………………………………………………………. lvii

FULL PAPERSECONOMICS TRACKMIICEMA Unib‐4 Bilateral Trade Relations Of Malaysia And Saudi Arabia ‐An Analysis .................................................................................. 1‐14MIICEMA Unib‐7 Keberkesanan Menyeluruh Agihan Zakat: Kes BantuanModal Kepada Asnaf Fakir Dan Miskin .................................. 15‐26MIICEMA Unib‐11 How Instant Messaging Improves Real Life Interaction:Case Study Of Blackberry User Group …………………………. 27‐38MIICEMA Unib‐17 An Optimal Model Of Monetary And Fiscal PolicyInteraction ..................................................................................... 39‐55MIICEMA Unib‐23 Analysis Of Life Insurance Demand In Malaysia .................. 56‐62MIICEMA Unib‐28 Small And Medium‐Sized Enterprises Development InThe First Malaysia Plan Through The Tenth MalaysiaPlan ................................................................................................... 63‐72

MIICEMA Unib‐41 Investigating the ‘Goldilocks Phenomenon’ in Branding:What Size and What Place?........................................................ 73‐89MIICEMA Unib‐50 Short And Long Run Causality Relationship BetweenIndonesian Human Resources And Investment Since1985 Until 2007............................................................................ 90‐108MIICEMA Unib‐52 Searching For Monetary Policy Indicators In IslamicFinancial System............................................................................ 109‐122MIICEMA Unib‐53 Pengumpulan Modal Manusia Dan Kesannya TerhadapPertumbuhan Ekonomi............................................................... 123‐134MIICEMA Unib‐56 Dampak Ekonomi Sektor Pariwisata Di ProvinsiKepulauan Bangka Belitung........................................................ 135‐148MIICEMA Unib‐64 Implication of SBI Interest Rates On Banking Industry inIndonesia…………………………………………………………………….. 149‐162MIICEMA Unib‐73 An Empirical Application To Regionalism On ASEANTrade: A Temporal Cross‐Section And Panel AnalysisWith The Gravity Model……………………………………………… 163‐181MIICEMA Unib‐82 Technical Efficiency And Input Productivity Of SmallAnd Medium Enterprises In The Malaysian FoodProcessing Industry……………………………….............................. 182‐195MIICEMA Unib‐91 Studies On The Performance Of Microfinance: LocalDiversity……………………………………………………………………… 196‐202MIICEMA Unib‐95 Household Debt Decision: The Role Of Aspiration, SocialComparisons And Attitude Towards Debt……………………... 203‐223MIICEMA Unib‐105 The Impact Fiscal Deficit And Macroeconomic VariablesOn Inflation In Indonesia……………………………………………… 224‐238MIICEMA Unib‐108 Empowering Women To Reduce Poverty ThroughMicrofinance……………………………………………………………….. 239‐256MIICEMA Unib‐117 Firm‐Level Investment And Monetary Policy In A SmallOpen Economy: Evidence From Malaysia……………………… 257‐270MIICEMA Unib‐120 Performance Comparison Civil Servants Region Before 271‐

And After Expansion In The Province Riau ………………… 285MIICEMA Unib‐129 Socioeconomic And Gender Differences In Access ToHealth Care In Malaysia: A Non‐Linear DecompositionApproach……………………………………………………………………. 286‐311MIICEMA Unib‐131 The Implementation Of Export Subsidies Elimination ByDeveloped Countries And It…………………………………………. 312‐325MIICEMA Unib‐132 Fiscal Sustainability, Public Debt, And Economic Growth. 326‐340MIICEMA Unib‐135 Trade Flows Of Agricultural Commodities Of IndonesiaBetween Malaysia And China……………………………………….. 341‐352NON‐4 Gender Role Allocation In Selected Coffee PostharvestActivities In Rejanglebong And Lebong District,Bengkulu Province………………………………………………………. 353‐360NON‐15 Determinants Of Foreign Trade: A Comparative StudyBetween Indonesia AndMalaysia……………………………………………………………………… 361‐373NON‐17 Factors Affecting Indonesian Potato FarmersContracting Decision……………………………………………………. 374‐379NON‐18 Political Influence On Economic Decision‐Making InGovernment‐Owned Companies: A QualitativeAssessment ………………………………………………………………… 380‐400NON‐22 The Disparity Of Economic Development AmongProvinces In The Region Of South Sumatra In The Era OfRegional Autonomy……………………………………………………… 401‐425NON‐23 How Indonesian Crude Palm Oil Export DemandsRespond To Exchange Rate Volatility?: An ErrorCorrection Model Approach…………………………………………. 426‐438NON‐31 Ifemale Participation In The Labor Market In BengkuluCity……………………………………………………………………………... 439‐448NON‐34 Development Of Forest Area Society Participation InBusiness Activity Based On Environmental Conservation…………………………………………………………………………………… 449‐456NON‐36 Lokalisasi Pengagihan Zakat Dan Cadangan KhidmatSosial: Satu Tinjauan Awal…………………………………………… 457‐475NON‐37 Vulnerabiliti Pekerja Malaysia Dalam PersekitaranKehadiran Pekerja Asing……………………………………………… 476‐490NON‐39 A Conceptualization Of The Cost Of Equity Of IslamicBanks………………………………………………………………………….. 491‐499NON‐41 Foreign And Domestic Shocks: MacroeconomicResponses Of Asean‐3 Countries………………………………...... 500‐522NON‐42 Public Spending And Health Service Performance InIndonesia…………………………………………………………………….. 523‐539NON‐45 An Integrated Model Proposed For EntrepreneurshipEducation And Development For Students In BengkuluUniversity…………………................................................................ 540‐557NON‐48 Spatial Concentration Of Manufacturing Industry In JavaIsland………………………………………………………………………….. 558‐568NON‐49 Strategy Behavior In The Economies Of Coffee FarmersUsing Protected Forests: Case Study In Protected ForestBukit Pedinding Hill And Serdang Hill In Sub DistrictLebong…………………………………………………………………………569‐580

NON‐52 Islamic Bank Practices; Idealism And Reality………………… 581‐592NON‐53 The Challenges Of Sustainable Transportation:Malaysian Experience…………………………………………………... 593‐611NON‐55 Empowering Micro Business: Program EffectivenessAssessment Of KPN In Lhokseumawe…………………………… 612‐625

MANAGEMENT TRACKMIICEMA Unib‐6 Budaya Organisasi Islam moden:kajian kes Bank IslamMalaysia Berhad………………………………………………………... 626‐637MIICEMA Unib‐9 Entrepreneurial Motivation: The cases of Indianrestaurant owners in Selangor and Kelantan,Malaysia…………………………………………………………………… 638‐647MIICEMA Unib‐12 Consumer Perception towards Online Shopping: CaseStudy of Online Store in Bandung………………………………. 648‐658MIICEMA Unib‐20 Quality Management in PT. Consobiz Ventures…………… 659‐681MIICEMA Unib‐27 Resilience Of Islamic And Conventional Stock MarketsOf Indonesia During The 2007 Global Financial Crisis:A Comparative Empirical Examination……………………….. 682‐704MIICEMA Unib‐41 Investigating The ‘Goldilocks Phenomenon’ InBranding:What Size And What Place?.................................. 705‐720MIICEMA Unib‐42 Modelling The Causal Relationship Of OrganizationalJustice, Job Satisfaction, And Organizational CitizenshipBehavior…………………............................................................... 721‐734MIICEMA Unib‐48 The Impact Of Transformational Leadership OnAbsenteeism: Mediating Role Of PsychologicalEmpowerment………………………………………………………….. 735‐747MIICEMA Unib‐59 A Study On The Effect Of Iran Mercantile Exchange OnAccepted Metals Prices……………………………………………… 748‐755MIICEMA Unib‐67 Effectiveness of Inventory Management of MinuteMaid Pulpy Orange at Coca Cola Bottling IndonesiaWest Java Operation…………………………................................. 756‐771MIICEMA Unib‐69 Critical Review on Measuring Financial Constraints:Multicriteria Approach……………………………………………… 772‐787MIICEMA Unib‐75 Exploring The Relationship Between Job SatisfactionAnd Nurse Performances…………………………………………… 788‐798MIICEMA Unib‐76 Dilemma Of Business Ethics: The Solution………….. 799‐804MIICEMA Unib‐79 Comovements And Stock Market Integration In Asia:Post Financial Crisis 1997………………………………………….. 805‐818MIICEMA Unib‐87 The Effect Of Consumer Materialism Behavior TowardConsumer Purchase Decision On Private LabelProducts…………………………………………………........................ 819‐827MIICEMA Unib‐98 How Are China’s Fruit Perceived By IndonesianConsumer?.................................................................................... 828‐838MIICEMA Unib‐100 A Cross‐Cultural Testing The Applicability Of StatusConsumption In Indonesia And Malaysia……………………. 839‐846MIICEMA Unib‐109 Do Human Resource Practices Influence Employees ToEngage In Deviant Work Behavior? An EmpiricalInvestigation In Malaysian Companies………………………. 847‐856MIICEMA Unib‐112 Branding Malaysia As ‘Halal Hospitality’: A ConceptualPaper………………………………………………………………………... 857‐863MIICEMA Unib‐119 Tri Dharma Phylosophy Upon Budi Santoso’sLeadership In Suara Merdeka Newspaper………………….. 864‐876MIICEMA Unib‐122 Financial Stress, Agility And Multiple Crises:Premilinary Study On Aim………………………………………… 877‐892MIICEMA Unib‐127 Reviewing Outsourcing Controversy In Indonesia: AnExploratory Study Of Human Resources OutsourcingControversy In Semarang City……………………………………. 893‐902NON‐2

A Comprehensive Review Of Trading Strategies: InSearch An Exellent Strategy For Traders In TheIndonesia Stock Exchange………………………………………….. 903‐913

NON‐3 Consumer Etnocentism On High Involvement And LowInvolvement Products……………………………………………….. 914‐925NON‐9 Structure Of Formality As Moderating On RelationshipBetween Strategy Implementation And FirmPerformance In Indonesia………………………………………….. 926‐943NON‐11 Examining The Effects Of Transformational LeadershipIn Indonesia And Australia………………………………………… 944‐960NON‐12 The Role Of Leadership In Managing Individuals’Career Anchors: A Theoretical Perspective………………… 961‐974NON‐19 The Effect Of Good Corporate Governance PracticesAnd Bond Rating On Bond Yield To Maturity………………. 975‐1005NON‐33

The Role Of Work Motivation As Mediating Variable OnThe Relationship Between Leadership Styles And JobSatisfaction At Regional Office BengkuluProvince……………………………………………………………………1006‐1015

NON‐38 Exchange Rate‐Interest Differential Relationship:Evidence From Selected East Asian Countries…………….. 1016‐1023NON‐40 Faktor‐Faktor Yang Mempengaruhi PengunjunganPasar Raya Besar: Suatu Tinjauan Di Sebuah PasarRaya Besar Di Melaka……………………………………………….. 1024‐1052NON‐43

The Impact Of Internal Marketing And CustomerOrientation To Service Quality And Their ImplicationOn Customers Satisfaction Of Hospital ServiceManagement …………………………………………………………….1053‐1064

NON‐44 Consumers's Perception and Brand Image in CreatingBrand Loyalty…………………………………………………………… 1065‐1072NON‐46 Examining Relationships Among Leadership,Innovation Competencies And OperationalEffectiveness……………………………………………………............ 1073‐1088NON‐47 Marketing Study Of Fisheries And Marine Products OnSea Coastal Management Of Bengkulu City………………… 1089‐1096NON‐50 Identification Of Training Effect On Small BusinessPerformance…………………………………………………………….. 1097‐1115NON‐56

The Influence Of Customer Orientation, CompetitiveOrientation And Coordination Functions Of CrossProduct Innovation (Case Study On Small And MediumCraft Aceh Industries) ……………………………………………….1116‐1123

NON‐57 An Analysis Of Prospective Collegians Perception ToDevelop Marketing Opportunities Of Higher EducationIn South Sumatra………………………………………………………. 1124‐1131ACCOUNTING TRACKMIICEMA Unib‐3 Perceptions Of Accountants, Users, Organizers, AndStudents On Indonesian Education Standard ForProfessional Accountants…………………………………………... 1132‐1156

MIICEMA Unib‐15 Budgetary Participation and Managerial Performance:A Study in Ministry of Home Affairs (MOHA),Malaysia…………………………………………………………………… 1157‐1174MIICEMA Unib‐19 Malaysian Code of Corporate Governance:The Impacton Quality of Reported Earnings of Kuala LumpurComposite Index (KLCI) Components……………………….. 1175‐1196

MIICEMA Unib‐22 The Effect Of Capital Structure On Profitability: TheExtended Analysis Of Biotechnology Companies ListedOn The Bursa Malaysia……………………………………………… 1197‐1206MIICEMA Unib‐29 The Influence Of Capital Structure And Growth OfCompany To Firm Value At Company In IndonesianStock Exchange……………………………….................................... 1207‐1216

MIICEMA Unib‐30 What Makes People Pay Taxes In Self AssessmentSystem?........................................................................................... 1217‐1232MIICEMA Unib‐39 A Conceptual Framework for Characterizing StrategicManagement Accounting and Its implementation……….. 1233‐1243MIICEMA Unib‐40 Pengaruh Leverage, Pertumbuhan Aktiva, Dan UkuranPerusahaan Terhadap Risiko Sistematik…………………….. 1244‐1254MIICEMA Unib‐45 Earnings Management Practices In Companies ListedIn Jakarta Islamic Index‐Indonesian StocksExchange…………………………………………………………………... 1255‐1271MIICEMA Unib‐46 Earnings Management Practices: The ComparativeStudies Between Shariah Index (JII) And ConventionalIndex (LQ‐45) In Indonesian Stock Exchange……………… 1272‐1282MIICEMA Unib‐61 The Relationship between Religiosity and TaxMorale……………………………………………………………………… 1283‐1296MIICEMA Unib‐68 Identification Of Earnings Management On TheCompany Listed On The Index LQ 45 In IndonesiaStock Exchange…………………………………………………………. 1297‐1306MIICEMA Unib‐81 Pecking order theory of capital structure: empiricalevidence from panel generalized method ofmoments………………………………………………………………….. 1307‐1319MIICEMA Unib‐83 Early Warning Model Of Financial Distress………………… 1320‐1336MIICEMA Unib‐85

Simultaneous Relationship between ManagerialOwnership, Institutional Ownership, Debt Policy andDividend Policy in the Agency ProblemMechanism………………………………………………………………..1337‐1353

MIICEMA Unib‐88 Factors Associated With Auditor Choice: The Case OfKingdom Of Saudi Arabia…………………………………………… 1354‐1378MIICEMA Unib‐96 Financial Behavior And Financial Position: A StructuralEquation Modelling Approach ………………………………….. 1379‐1392MIICEMA Unib‐97 Board Of Directors, Audit Committee, AuditCharacteristics And Timeliness Of Financial Report InListed Companies In Indonesia………………………………….. 1393‐1408

MIICEMA Unib‐104 Director Diversity And Company Performance: AReview Of Literature…………………………………………………. 1409‐1424MIICEMA Unib‐128

Effect Of Changes In World Oil Prices And The MonetaryVariables Towards Composite Stock Price Index, PeriodJanuary 2007 S / D December 2010 Through “ErrorCorrection Model” Approach……………………………………………….1425‐1437

NON‐6 Trends In Management Accounting Research Topics OfBengkulu University Students……………................................ 1438‐1452NON‐7 Perception Of Accounting Community About CreativeAccounting………………………………………………………………... 1453‐1464NON‐8 Managerial Performance And PerformanceMeasurement System………………………………………………… 1465‐1473NON‐13 Antecedents And Consequences Of ComfortParticipating In Class Discussion In ManagementAccounting Course…………………………………………………….. 1474‐1484

NON‐14The Effect Of Budget Participation To ManagerialPerformance Using Information Technology Use,Motivation, Job Satisfaction And Stress as ModeratingVariables…………………………………………………………………...

1485‐1502NON‐16 Response Asymmetries In The Mena StockMarkets…………………………………………………………………….. 1503‐1511NON‐19 The Effect Of Good Corporate Governance PracticesAnd Bond Rating On Bond Yield To Maturity………………. 1512‐1543

NON‐20The Effect Of Budgetary Participation On ManagerialPerformance Through The OrganizationalCommitment And Work Motivation As The InterveningVariables………………………………………………………………….

1544‐1557NON‐21 Effect On Corporate Governance AuditQualification……………………………………………………………. 1558‐1572NON‐24 The Impact Of Cost Management Knowledge On TheRelationship Between Partication Budget AndManagerial Performance………………………………………….. 1573‐1585NON‐25 Impact Of Risk Evaluation On Auditor‐AuditeeNegotiation Outcome………………………………………………. 1586‐1598NON‐26 Analysis Of Effect Of Investment Opportunity Set, FreeCash Flow, Corporate Governance And Firm Size OnDebt Policy……………………………………………………………….. 1599‐1614NON‐27 The Factors Influencing Of Equity Risk Premium OfIndonesian Public Listed Companies…………………………. 1615‐1634NON‐28 The Influence Of Corporate Governance And RiskFactors On Equity Risk Premium Of Indonesian PublicListed Companies……………………………………………………… 1635‐1650

NON‐29The Influence Of Understanding Financing Staff AndPersonnel Preparation Of Financial Statements BasedOn The Governmental AccountingStandards Of Quality Financial Report(Studies In Satuan Kerja Perangkat Daerah(SKPD) Bengkulu City)……………………………………………….

1651‐1660

NON‐30 The Effect of Effectiveness Taxes against IncreasedRevenue Bengkulu City……………………………………………… 1661‐1673NON‐32 The Effect Of Delegation Of Authority Between BudgetParticipation And Managerial Performance On PrivateUniversity In Indonesia……………………………………………. 1674‐1684NON‐54 The Influence Of Political Factors And OrganizationalCulture To Utilization InformationPerformance…………………………………………………………….. 1685‐1696NON‐1 Female Workers Migration And Mistreatment InMalaysia: A Case Of Housemaids From Central Java……………………………………………………………………………………

1697‐1715MIICEMA Unib‐116 Social Capital, Cognition And Risk Perception AsDeterminants Of Entrepreneurial OpportunityRecognition………………………………………………………………. 1716‐1730

MIICEMA Unib‐32 Impact of Higher IFRS Compliance in BursaMalaysia…………………………………………………………………… 1731‐1751NON‐35 Seasoned Equity Offerings: Between Agency Theory,Windows Of Opportunity, And FirmPerformance…………………………………………………………….. 1752‐1770

Time Paper Code Title Presenter (s)13.30‐13.50 Non_7 Perception of Accounting Community AboutCreative Accounting Lismawati andDesy Nathalia13.50‐14.10 Non_13 Antecedents and Consequences of ComfortParticipating in Class Discussion in ManagementAccounting Course Paskah IkaNugroho andAgung Lestari14.10‐14.30 MiicemaUnib‐3 Perceptions Of Accountants, Users, Organizers, AndStudents on Indonesian Education Standard ForProfessional Accountants Reschiwati14.30‐14.50 Non‐54 The Influence Of Pollitical Factors andOrganizational Culture to Utilization InformationPerformance Robinson

Concurrent Program

Concurrent Session I (Room MM 1)Day I

Thursday, 13 October 2011

Track : Accounting Public SectorChairman :Reschiwati

Time Paper Code Title Presenter (s)11.00‐11.20 Non_29 The Influence of Understanding FinancingStaff and Personnel Preparation of FinancialStatements Based on The GovernmentalAccounting Standards of Quality FinancialReport (Studies in Satuan Kerja PerangkatDaerah (SKPD) Bengkulu City)Fachruzzaman andLeni

11.20‐11.40 Non_30 The Effect Of Effectiveness TaxesAgainst Increased Revenue Bengkulu City Rini Indriani andDaniel Kristian11.40‐12.00 MiicemaUnib‐30 What Makes People Pay Taxes in SelfAssessmet System? Mohd Rizal Palil,Ahmad FariqMustapha12.00‐12.20 MiicemaUnib‐61 The Relationship Between Religiosity and TaxMorale Maryam Eslami andMohd Rizal PalilConcurrent Session II (Room MM 1)

Day IThursday, 13 October 2011

Track : Accounting – Education And ManagementChairman : Mohd Rizal Palil

Time Paper Code Title Presenter(s)08.30‐08.50 Non_14 The Effect of Budget Participation to ManagerialPerformance Using Information Technology Use,Motivation, Job Satisfaction and Stress as ModeratingVariables

Sriwidharmanelly, BellaAninditaPutri andMadani Hatta08.50‐09.10 Non_20 The Effect of Budgetary Participation on ManagerialPerformance Through The OrganizationalCommitment and Work Motivation as The InterveningVariablesNila AprilaAnd SitiAisyah09.10‐09.30 Non_24 The Impact of Cost Management Knowledge on TheRelationship Between Partication Budget andManagerial Performance Halimatusyadiah09.30‐09.50 Non_32 The Effect of Delegation of Authority Between BudgetParticipation and Managerial Performance on PrivateUniversity in Indonesia IsmaCoryanata

Concurrent Session III (Room MM 1)Day I


Track : Accounting ManagementChairman : Maryam Eslami

Time PaperCode

Title Presenter(s)15.30‐15.50 MiicemaUnib‐15 Budgetary Participation and Managerial Performance: AStudy in Ministry of Home Affairs (Moha), Malaysia Ida HaryantiBinti MohdNoor15.50‐16.10 MiicemaUnib‐39 A Conceptual Framework for Characterizing StrategicManagement Accounting and its Implementation DennyIskandarTjandrawanand UtoyoWidayat16.10‐16.30 Non_6 Trends in Management Accounting Research Topics ofBengkulu University Students Lisa MartiahNila PuspitaandHerawansyah16‐30‐16.50 Non_8 Managerial Performance and PerformanceMeasurement System LuklukFuadah

Concurrent Session IV (Room MM 1)Day II

Friday, 14 October 2011

Track : Accounting ManagementChairman : Fachruzzaman

Time Paper Code Title Presenter (s)13.30‐13.50 MiicemaUnib‐83 Early Warning Model of Financial Distress Triyono13.50‐14.10 Non_16 Response Asymmetries in The Mena Stock Markets Bakri AbdulKarim,ZulkeflyAbdul Karim,and SamsulAriffin AbdulKarim14.10‐14.30 MiicemaUnib‐29 The Influence of Capital Structure and Growth ofCompany to Firm Value at Company in IndonesianStock Exchange SriHermuningsihand DewiKusumaWardani14.30‐14.50 MiicemaUnib‐85 Simultaneous Relationship Between ManagerialOwnership, Institutional Ownership, Debt Policy andDividend Policy in The Agency Problem Mechanism D. AgusHarjito , andDewiHadiyantiNingsih



Track : Accounting FinancialChairman : Daw Tin Hla

Time Paper Code Title Presenter(s)11.00‐11.20 MiicemaUnib‐45 Earnings Management Practices in Companies ListedIn Jakarta Islamic Index‐Ind onesian Stocks Exchange Wiyadi andNanangPrasnowo11.20‐11.40 MiicemaUnib‐46 Earnings Management Practices: The ComparativeStudies Between Shariah Index (Jii) And ConventionalIndex (Lq‐45) In Indonesian Stock Exchange RinaTrisnawatiand SidiqPermonoNugroho11.40‐12.00 MiicemaUnib‐81 Pecking Order Theory of Capital Structure: EmpiricalEvidence From Panel Generalized Method of Moments MatemilolaB.T, BanyAriffin A.Nand Azman‐Saini W.N.W12.00‐12.20 MiicemaUnib‐96 Financial Behavior and Financial Position: A StructuralEquation Modeling Approach Roza HazliZakaria, NoorIsmawatiMohd Jaafarand SabithaMarican

Concurrent Session II (Room MM 2)Day I


Track : Accounting FinancialChairman : Roza Hazlil Zakaria

Time Paper Code Title Presenter (S)08.30‐08.50 Non_2 A Comprehensive Review of Trading Strategies: InSearch an Exellent Strategy For Traders in TheIndonesia Stock Exchange IskandarZulkarnain08.50‐09.10 Non_38 Exchange Rate‐Interest Differential Relationship:Evidence From Selected East Asian Countries. Hawati Janor,MohamedHisham Yahya,and AbdulRazak AbdulHadi09.10‐09.30 MiicemaUnib‐79 Comovements and Stock Market Integration InAsia: Post Financial Crisis 1997 Siti MulianaSamsi andZarinah Yusof09.30‐09.50 MiicemaUnib‐122 Financial Stress, Agility And Multiple Crises:Premilinary Study on Aim Rahana AbdulRahman,ChamhuriSiwar, AbdulGhafar Ismail,and NorlidaJaafar



Track : Accounting FinancialChairman : Zulkifli Abdul Karim

Time Paper Code Title Presenter(S)15.30‐15.50 MiicemaUnib‐32 Impact of Higher IFRS Compliance in Bursa Malaysia Daw Tin Hlaand AbuHassan BinMd Isa15.50‐16.10 MiicemaUnib‐40 Pengaruh Leverage, Pertumbuhan Aktiva, Dan UkuranPerusahaan Terhadap Risiko Sistematik Sri RetnoIndrastantiand AgusEndroSuwarno16.10‐16.30 MiicemaUnib‐68 Identification of Earnings Management on TheCompany Listed on The Index LQ 45 in Indonesia StockExchange NoerSasongkoand EmiFauziah16‐30‐16.50 MiicemaUnib‐128 Effecting Price Oil and Variable Moneter to CompositeStock Price Index DarmawanAhmad



Track : Management FinancialChairman : Isnuhardi

Time Paper Code Title Presenter(S)13.30‐13.50 MiicemaUnib‐20 Quality Management in PT. Consobiz Ventures Dhiya USyahidah andGatot Yudoko13.50‐14.10 MiicemaUnib‐75 Exploring The Relationship Between Job Satisfactionand Nurse Performances Supratmanand Wiyadi14.10‐14.30 MiicemaUnib‐42 Modelling The Causal Relationship of OrganizationalJustice, Job Satisfaction, and OrganizationalCitizenship Behavior Fahrudin JsPareke andSugengSusetyo14.30‐14.50 Non_12 The Role Of Leadership in Managing Individuals’Career Anchors: A Theoretical Perspective Michael K.Muchiri andMeiliani



Track : Management Human ResourcesChairman : Rosfazila Binti Abd Rahman

Time Paper Code Title Presenter(S)11.00‐11.20 MiicemaUnib‐127 Reviewing Outsourcing Controversy in Indonesia: anExploratory Study of Human Resources OutsourcingControversy in Semarang City Akbar Faisal

11.20‐11.40 Non_10 Career Anchors and Job Satisfaction: The MediatingEffect of Psychological Empowerment Meiliani,SamuelGarrett‐Jones, andMarioFernando11.40‐12.00 Non_11 Examining The Effects of TransformationalLeadership in Indonesia and Australia Michael K.Muchiri andMeiliani12.00‐12.20 Non_33 The Role of Work Motivation as Mediating Variable onThe Relationship Between Leadership Styles and JobSatisfaction at Regional Office Bengkulu Province Nova Delastriand FahrudinJs ParekeConcurrent Session II (Room MM 3)


Track : Management Human ResourcesChairman : Nigama K

Time Paper Code Title Presenter(S)08.30‐08.50 MiicemaUnib‐6 Budaya Organisasi Islam Moden:Kajian Kes Bank IslamMalaysia Berhad RosfazilaBinti AbdRahman08.50‐09.10 MiicemaUnib‐109 Do Human Resource Practices Influence Employees toEngage in Deviant Work Behavior? an EmpiricalInvestigation in Malaysian Companies FaridahwatiMohd,Shamsudin,ChandrakantanSubramaniam andHadzirohIbrahim09.10‐09.30 Non‐46 Examining Relationships Among Leadership,Innovation Competencies And OperationalEffectiveness Michael K.Muchiri09.30‐09.50 Non‐50 Identification of Training Effect on Small BusinessPerformance M. FaridWajdi



Track : Management Human ResourcesChairman : Fahrudin J.S. Pareke

Time Paper Code Title Presenter(S)15.30‐15.50 MiicemaUnib‐9 Entrepreneurial Motivation: The Cases of IndianRestaurant Owners in Selangor and Kelantan,Malaysia Mohd RafiYaacob andJiviha D/ORamasamy15.50‐16.10 MiicemaUnib‐116 The Role Of Cognitive Processes and Social Capital asDeterminants of Opportunity Recognition andEvaluation Amongst Entrepreneurs Nigama Kand P DavidJawahar16.10‐16.30 MiicemaUnib‐48 The Impact of Transformational Leadership onAbsenteeism: Mediating Role of PsychologicalEmpowerment Fozi AliBelhaj, FaisAhmad andHusna Johari16‐30‐16.50 MiicemaUnib‐119 Tri Dharma Phylosophy Upon Budi Santoso HadziqJauhary andAhyarYuniawan



Track : Management Human ResourcesChairman : Fozi Ali Belhaj

Time Paper Code Title Presenter (S)13.30‐13.50 MiicemaUnib‐19 Malaysian Code of Corporate Governance:The Impacton Quality of Reported Earnings of Kuala LumpurComposite Index (KLCI) Components Rizwana MdYusof13.50‐14.10 Non_19 The Effect of Good Corporate Governance Practicesand Bond Rating on Bond Yield to Maturity Isnuhardi, DwiYanti14.10‐14.30 Non_21 Effect on Corporate Governance Audit Qualification Novita Sari14.30‐14.50 Non_27 The Factors Inluencing of Equity Risk Premium ofIndonesian Public Listed Companies Saiful



Track : Management – Finance/StrategicChairman : Rahana Abdul Rahman

Time Paper Code Title Presenter (S)11.00‐11.20 MiicemaUnib‐59 A Study on The Effect of Iran Mercantile Exchange onAccepted Metals Prices AbdolrezaRostaminia andMehdi Boshagh11.20‐11.40 MiicemaUnib‐69 Critical Review on Measuring Financial Constraints:Multicriteria Approach Dr. Saeed Fathi,FarnooshMoghaddasand KavehShahraki11.40‐12.00 MiicemaUnib‐27 Resilience of Islamic and Conventional Stock Marketsof Indonesia During The 2007 Global Financial Crisis:A Comparative Empirical Examination M. Shabri Abd.Majid12.00‐12.20 Non_9 Structure of Formality as Moderating on RelationshipBetween Strategy Implementation And FirmPerformance in Indonesia Mahdani



Track : Accounting Corporate GovernanceChairman : Zaitul

Time Paper Code Title Presenter(S)08.30‐08.50 Non_25 Impact of Risk Evaluation on Auditor‐AuditeeNegotiation Outcome Nurna Aziza,Andi AgusSalim, andFransiskusEduardusDaromes08.50‐09.10 MiicemaUnib‐88 Factors Associated With Auditor Choice: The Case ofKingdom of Saudi Arabia KhaledSalmenAljaaidi andDr. ShamhrirBin Abidin09.10‐09.30 Non_35 Seasoned Equity Offerings: Between Agency Theory,Windows Of Opportunity, and Firm Performance Ridwan N,Fitri Santi,and LianaDeswita09.30‐09.50 MiicemaUnib‐22 The Effect of Capital Structure on Profitability: TheExtended Analysis of Biotechnology Companies Listedon The Bursa Malaysia ZuraidahSipon AndNur LiyanaMohamedYousop



Track : Accounting Corporate GovernanceChairman : Rizwana Md Yusof

Time Paper Code Title Presenter (S)15.30‐15.50 MiicemaUnib‐97 Board of Directors, Audit Committee, AuditCharacteristics and Timeliness of Financial Report inListed Companies in Indonesia Zaitul andFuadziahHanim Hj.Fadzil15.50‐16.10 MiicemaUnib‐104 Director Diversity and Company Performance: AReview of Literature Desi Ilona,ShamharirAbidin andNurwatiAshikkinAhmad Zaluki16.10‐16.30 Non_28 The Influence of Corporate Governance and RiskFactors on Equity Risk Premium of Indonesian PublicListed Companies Husaini andSaiful16‐30‐16.50 Non_26 Analysis of Effect of Investment Opportunity Set, FreeCash Flow, Corporate Governance and Firm Size onDebt Policy Saiful, Baihaqi,and AlnitaIrianiConcurrent Session IV (Room MM 4)

Day IIFriday, 14 October 2011

Track : Accounting Auditing and FinancialChairman : Hilwani Hariri

Time Paper Code Title Presenter(S)13.30‐13.50 MiicemaUnib‐112 Branding Malaysia as 'Halal Hospitality': A ConceptualPaper Nor ShahrulNizam BinMuhamadNor andNorzaidi BinMohd Daud13.50‐14.10 Non_3 Consumer Etnocentism on High Involvement and LowInvolvement Products Ferry TemaAtmaja, LizarAlfansi, andNovaAstarina14.10‐14.30 MiicemaUnib‐76 Dilemma of Business Ethics: The Solution Mohd NorBin Yahayaand MrAzizul HakimBin Mashkuri14.30‐14.50 Non_40 Faktor‐Faktor Yang Mempengaruhi PengunjunganPasar Raya Besar: Suatu Tinjauan di Sebuah PasarRaya Besar di Melaka MaisarahAhmad,LeylawatiJoremi, andLim Eng Jiau



Track : Management MarketingChairman : Nor Shahrul Nizam Binti Muhamad Nor

Time Paper Code Title Presenter(S)11.00‐11.20 MiicemaUnib‐87 The Effect of Consumer Materialism Behavior TowardConsumer Purchase Decision on Private LabelProducts OliandesSondakh,Amelia11.20‐11.40 MiicemaUnib‐100 A Cross‐Cultural Testing The Applicability of StatusConsumption In Indonesia and Malaysia AriefBudiman andAron O’cass11.40‐12.00 MiicemaUnib‐41 Investigating The ‘Goldilocks Phenomenon’ inBranding: What Size and What Place? Jonathan A. J.Wilson andJonathan Liu12.00‐12.20 MiicemaUnib‐12 Consumer Perception Towards Online Shopping: CaseStudy of Online Store in Bandung AliaWidyariniHapsariniaty,R. AswinRahadi, SitiKaniaMevianti, SitiLarissaSarasvati andTara PutriParamitha



Track : Management MarketingChairman : Effed Darta Hadi

Time Paper Code Title Presenter(S)08.30‐08.50 MiicemaUnib‐67 Effectiveness of Inventory Management of MinuteMaid Pulpy Orange at Coca Cola Bottling IndonesiaWest Java Operation MuhamadLuthfi AdiPrakosa08.50‐09.10 Non_56 The Influence of Customer Orientation CompetitiveOrientation, and Coordination Function of CrossProduct Innovation (Case Study on Small and MediumCraft Aceh Industries.

Refa AjrinaSubhatin andIskandarsyahMadjid09.10‐09.30 Non_57 An Analysis of Prospective Collegians Perception toDevelop Marketing Opportunities of Higher Educationin South Sumatera Dewi Fadila09.30‐09.50 Miicema‐98 How are China Fruit Perceived by IndonesiaConsumer Heny KDaryanto andMaryono09.50‐10.10 MiicemaUnib‐44 Consumer Ethnocentrism and Attitude TowardDomestic Product in Pekanbaru Julina



Track : Management MarketingChairman : Arif Budiman

Time Paper Code Title Presenter(S)15.30‐15.50 Non_43 The Impact of Internal Marketing and CustomerOrientation to Service Quality on Hospital ServiceManagement Effed Darta

15.50‐16.10 Non‐44 Consumers's Perception and Brand Image in CreatingBrand Loyalty Deni Pratamaand SularsihAnggarawati16.10‐16.30 Non‐47 Marketing Study of Fisheries and Marine Products onSea Coastal Management of Bengkulu City Seprianti EkaPutriConcurrent Session IV (Room MM 5)


Track : Management MarketingChairman : Jonathan A. J. Wilson

Time Paper Code Title Presenter (S)13.30‐13.50 MiicemaUnib‐11 How Instant Messaging Improves Real LifeInteraction: Case Study of Blackberry User Group R. Aswin Rahadi,Tara PutriParamitha, SitiLarissa Sarasvati,Siti KaniaMevianti and AliaWidyariniHapsariniaty.13.50‐14.10 MiicemaUnib‐95 Household Debt Decision: The Role of Aspiration,Social Comparisons and Attitude Towards Debt Roza HazliZakaria and NoorIsmawati MohdJaafar14.10‐14.30 Non‐55 Empowering Macro Business: ProgramEffectiveness Assessment of KPN in Lhokseumawe Jasafat and M.Rida14.30‐14.50 MiicemaUnib‐56 Dampak Ekonomi Sektor Pariwisata di ProvinsiKepulauan Bangka Belitung Ahmad YaniHazir , RedzuanOthman, andAulia DedySayogo

Concurrent Session I (Room SBDCL 1)Day I


Track : Economics AgricultureChairman : Roza Hazli Zakarya

Time Paper Code Title Presenter (S)11.00‐11.20 Non_17 Factors Affecting Indonesian Potato FarmersContracting Decision Suprehatin11.20‐11.40 Non_23 How Indonesian Crude Palm Oil Export DemandsRespond to Exchange Rate Volatility?: An ErrorCorrection Model Approach Ketut Sukiyono11.40‐12.00 MiicemaUnib‐82 Technical Efficiency And Input Productivity ofSmall and Medium Enterprises in The MalaysianFood Processing Industry Yodfiatfinda,Mad NasirShamsudin,ZainalabidinMohamed,ZulkornainYusop, AliasRadam andHanifah N. Lioe12.00‐12.20 Non_34 Development of Forest Area Society ParticipationIn Business Activity Based on EnvironmentalConservation Slamet Widodo

Concurrent Session II (Room SBDCL 1)Day I


Track : Economics SocialChairman : Ketut Sukiyono

Time Paper Code Title Presenter (S)08.30‐08.50 MiicemaUnib‐108 Empowering Women to Reduce Poverty ThroughMicrofinance SulaemanRahman Nidar08.50‐09.10 Non‐45 An Integrated Model Proposed for EntrepreneurshipEducation and Development for Students in BengkuluUniversity M Abduh09.10‐09.30 Non‐48 Spatial Concentration of Manufacturing Industry inJava Island M. Wahyuddin09.30‐09.50 Non‐49 Strategy Behavior in The Economies of Coffee FarmersUsing Protected Forests: Case Study in ProtectedForest Bukit Pedinding Hill and Serdang Hill in SubDistrict Lebong Praningrum

Concurrent Session III (Room SBDCL 1)Day I


Track : Economics SocialChairman : Siti Mariam Ali

Time Paper Code Title Presenter (S)15.30‐15.50 MiicemaUnib‐23 Analysis of Life Insurance Demand in Malaysia ZuraidahSipon andMohammadIzzat FarhanChe Hashim15.50‐16.10 MiicemaUnib‐28 Small and Medium‐Sized Enterprises Development inThe First Malaysia Plan Through The Tenth MalaysiaPlan MohdKhairuddinHashim andSa’ari Ahmad16.10‐16.30 MiicemaUnib‐91 Studies on The Performance of Microfinance: LocalDiversity RetnoAgustinaEkaputri16‐30‐16.50 Non‐53 The Challenges of Sustainable Transportation:Malaysian Experience Rosliati RamliConcurrent Session IV (Room SBDCL 1)


Track : EconomicsChairman : Zuraidah Sipon

Time Paper Code Title Presenter (S)13.30‐13.50 MiicemaUnib‐105 The Impact Fiscal Deficit and MacroeconomicVariables on Inflation in Indonesia MarlinaWidiyant,Mansor Jusoh,Md Zyadi MdTahir, andAbdul GhafarIsmail13.50‐14.10 MiicemaUnib‐64 Implication of SBI Interest Rates on BankingIndustry in Indonesia Ida MusdafiaIbrahim andHarriesMadiistriyatno14.10‐14.30 MiicemaUnib‐17 An Optimal Model of Monetary and Fiscal PolicyInteraction Haryo Kuncoroand DiantaSebayang

Concurrent Session I (Room SBDCL 2)Day I


Track : Economics International TradeChairman : R. Aswin Rahadi

Time Paper Code Title Presenter(S)11.00‐11.20 MiicemaUnib‐131 The Implementation of Export Subsidies Eliminationby Developed Countries and It Haryadi andSyaparuddin11.20‐11.40 MiicemaUnib‐135 Trade Flows of Agricultural Commodities of IndonesiaBetween Malaysia and China NikenLarasati A,AbdhuRochmanSoleh andQiki QilangSyachbudy11.40‐12.00 Non_15 Determinants of Foreign Trade: A Comparative StudyBetween Indonesia and Malaysia ZulkarnainIshak12.00‐12.20 MiicemaUnib‐4 Bilateral Trade Relations of Malaysia and Saudi Arabia‐ an Analysis Siti MariamAli andNorhalawahAhmad



Track : Economics MoneterChairman : Retno Agustina Ekaputri

Time Paper Code Title Presenter11.00‐11.20 Non_36 Lokalisasi Pengagihan Zakat dan CadanganKhidmat Sosial: Satu Tinjauan Awal Hairunnizam Wahid,Sanep Ahmad, andRadiah Abdul Kader11.20‐11.40 MiicemaUnib‐7 Keberkesanan Menyeluruh Agihan Zakat:Kes Bantuan Modal Kepada Asnaf Fakir danMiskin Sanep Ahmad, RosbiAb Rahman andHairunizam Wahid11.40‐12.00 Non‐52 Islamic Bank Practices; Idealism and Reality Imronudin12.00‐12.20 Non_39 A Conceptualization of The Cost of Equity ofIslamic Banks Radziah Abdul Latiffand Noreha Halid



Track : Economics MoneterChairman : Yefriza

Time Paper Code Title Presenter (S)15.30‐15.50 MiicemaUnib‐52 Searching for Monetary Policy Indicators in IslamicFinancial System Zuriyati Binti Ahmad andAbdul Ghafar Ismail15.50‐16.10 MiicemaUnib‐117 Firm‐Level Investment and Monetary Policy in a SmallOpen Economy: Evidence from Malaysia Zulkefly Abdul Karim16.10‐16.30 MiicemaUnib‐132 Fiscal Sustainability, Public Debt, and EconomicGrowth Haryo Kuncoro16.30‐16.50 Non_41 Foreign and Domestic Shocks: MacroeconomicResponses of Asean‐3 Countries Mohd Azlan Shah Zaidi,and Zulkefly Abdul KarimConcurrent Session IV (Room SBDCL 2)


Track : Economics – Public and RegionalChairman : Haryo Kuncoro

Time Paper Code Title Presenter (S)08.30‐08.50 MiicemaUnib‐73 An Empirical Application to Regionalism onAsean Trade: A Temporal Cross‐Section andPanel Analysis With The Gravity Model Putu Mahardika A.Saputra08.50‐09.10 Non_18 Political Influence On Economic Decision‐Making in Government‐Owned Companies: AQualitative Assessment Mohd Fairuz Md.Salleh09.10‐09.30 Non_42 Public Spending and Health ServicePerformance in Indonesia Yefriza09.30‐09.50 Non_22 The Disparity of Economic DevelopmentAmong Provinces in The Region of SouthSumatra in The Era of Regional Autonomy Bambang AgoesHermanto, SriHartika, and Moch.RidwanConcurrent Session I (Room SBDCL 3 )


Track : Management Islamic FinanceChairman : Hawati Janor

Time Paper Code Title Presenter (S)15.30‐15.50 Non_37 Vulnerabiliti Pekerja Malaysia dalamPersekitaran Kehadiran Pekerja Asing Zulkifly Osman andHairunnizam Wahid15.50‐16.10 MiicemaUnib‐120 Performance Comparison Civil ServantsRegion Before and After Expansion in TheProvince Riau Jumiati Sasmita16.10‐16.30 MiicemaUnib‐50 Short and Long Run Causality RelationshipBetween Indonesian Human Resources andInvestment Since 1985 until 2007 Agung Riyardi16.30‐16.50 MiicemaUnib‐53 Pengumpulan Modal Manusia dan KesannyaTerhadap Pertumbuhan Ekonomi Nik Rayan Bt NikMat and AbdulGhafar Ismail



Track : Economics GenderChairman : Zuriyati Binti Ahmad

Time Paper Code Title Presenter (S)13.30‐13.50 MiicemaUnib‐129 Socioeconomic and Gender Differences inAccess to Health Care in Malaysia: A Non‐Linear Decomposition Approach Zurina Binti Kefeli13.50‐14.10 Non_1 Female Workers Migration and Mistreatmentin Malaysia: A Case of Housemaids fromCentral Java Tjipto Subadi14.10‐14.30 Non_4 Gender Role Allocation in Selected CoffeePostharvest Activities in Rejanglebong andLebong District, Bengkulu Province. Handoko Hadiyanto14.30‐14.50 Non_31 Female Participation in The Labor Market inBengkulu City Roosemarina A.Rambe



Track : Economics Human ResourcesChairman : Handoko Hadiant

content of proceeding _1_(2)

Documents

bengkulu byfakultas

universitas kebangsaan

universitas bengkulupublished

kandang limun bengkulu

malaysia plan

universitas bengkuluall

opportunitiesand challenges

retrieval system