i

Abstract Proceeding Book

of

4th Singapore International

Conference on

Management, Business,

Economic, and Social

Science (4th SIMBES)

October 17 - 18, 2019

Singapore

ii

Abstracts Proceeding Book

of

4th Singapore International Conference on

Management, Business, Economic, and Social

Science

(4th SIMBES)

ISBN:

978-602-5902-41-3

Chief of Editor:

Hendrati Dwi Mulyaningsih

Cover and layout: Diah Kusumastuti

Publisher:

Yayasan Sinergi Riset dan Edukasi

Office Address:

Komplek Sinergi Antapani

Jl. Nyaman 31, RT01 RW23, Bandung 40291, Indonesia

Contact: (+62) 8112331733

Email: contact@researchsynergy.org

Fourth publication, October 2019

Copyright © 2019 by Yayasan Sinergi Riset dan Edukasi.

All rights reserved. No part of this publication maybe

reproduced or utilized in any form or by any means, electronic

or mechanical, including photocopying, recording or by any

information storage and retrieval system, without permission in

writing from the publisher.

iii

FOREWORD

Research Synergy Foundation is a digital social enterprise

platform that focuses on developing Research Ecosystem

towards outstanding global scholars. We built collaborative

networks among researchers, lecturers, scholars, and

practitioners globally for the realization of knowledge

acceleration. We promote scientific journals among countries

as an equitable distribution tools of knowledge. We open

research collaboration opportunities among countries,

educational institutions, organizations and among researchers

as an effort to increase capabilities.

Known as a catalyst and media collaborator among researchers

around the world is the achievement that we seek through this

organization. By using the media of International Conference

which reaches all researcher around the world we are

committed to spread our vision to create opportunities for

promotion, collaboration and diffusion of knowledge that is

evenly distributed around the world

Our Vision:

As global social enterprise that will make wider impact and

encourage acceleration quality of knowledge among scholars.

Our Mission:

First, developing a research ecosystem towards outstanding

global scholars. Second, Promoting scientific journals among

countries as an equitable distribution tools of knowledge.

Third, opening research collaboration opportunities among

countries, educational institutions, organizations and among

researchers as an effort to increase capabilities. Fourth, creating

global scientific forum of disciplinary forums to encourage

strong diffusion and dissemination for innovation

iv

TABLE OF CONTENTS

ORGANIZING COMMITTEE .................................................... V

SCIENTIFIC AND REVIEW COMMITTEE ........................... VI

CONFERENCE CHAIR MESSAGE....................................... VIII

CONFERENCE AGENDA .......................................................... IX

ACCOUNTING RESEARCH ...................................................................... 1

ECONOMIC RESEARCH ........................................................................... 4

FINANCE RESEARCH ............................................................................. 11

HUMAN RESOURCE DEVELOPMENT RESEARCH. ........................... 15

FUTURE EVENTS ................................................................................... 17

v

ORGANIZING COMMITTEE

Conference Chair

Hendrati Dwi Mulyaningsih

Conference Coordinator

Santi Rahmawati

Conference Support

Diah Kusumastuti

Information and Technology Support by Scholarvein Team

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SCIENTIFIC REVIEW COMMITTEE

Hendrati Dwi Mulyaningsih

Universitas Islam Bandung, Indonesia

Arief Budiman

Universitas Lambung Mangkurat, Indonesia

Ismi Rajiani

Universitas Lambung Mangkurat, Indonesia

Ahmad Rozelan Yunus

Universiti Teknikal Malaysia Melaka, Malaysia

Daniel Marco-Stefan Kleber

University of Applied Science Kaiserslautern, Germany

Masloch Piotr

War Studies University Warsaw, Poland

Rosmeriany Nahan Suomela

Swedish School of Economics, Sweden

Andri Putra Kesmawan

Universitas Gadjah Mada, Indonesia

Santi Rahmawati

Research Synergy Foundation

vii

Victor F. David

Philippine Christian University and Southeast Asia

Interdisciplinary Development Institute (SAIDI), Philippines

A.A Gde Satia Utama

Airlangga University, Indonesia

Muhammad Imran Khan

National Electric Power Regulatory Authority (NEPRA),

Pakistan

Yosephina K.Sogen

Nusa Cendana Univeristy, Indonesia

Taufik Azis

Nanjing Normal University, China

Wahid Yunianto

SEAMEO QITEP in Mathematics, Indonesia

Baretha Rizka Tantiya

Universitas Nasional, Indonesia

Sati Hind

université cadi ayyad faculté des sciences juridiques

economiques et sociale Marrakech, Marocco

Mohamad Ferdaus Noor Aulady

Kumamoto University, Japan

Eka Juliafad

The University of Tokyo, Japan

Muhammad Zubair

Alpen Adria University Klagenfurt/Sociology, Austria

viii

CONFERENCE CHAIR MESSAGE

We are delighted to welcome you to the 4th Singapore International

Conference on Management, Business, Economic, and Social Science

(4th SIMBES) by Research Synergy Foundation and Scholarvein as

official partner held on October 17 - 18, 2019 at Aqueen Hotel Paya

Lebar, Singapore.

The aim of Conference is to provide an opportunity for

academicians and professionals from various Business, Management,

economic and Social Science related fields from all over the world to

come together and learn from each other. 4th SIMBES 2019

International Conference shows up as a cutting-edge Social Research

platform to gather presentations and discussions of recent

achievements by leading researchers in academic research.

It has been our privilege to convene this conference. Our sincere

thanks, to the conference organizing committee; to the Program

Chairs for their wise advice and brilliant suggestion on organizing the

technical program and to the Program Committee for their through

and timely reviewing of the papers. Recognition should go to the

Local Organizing Committee members who have all worked

extremely hard for the details of important aspects of the conference

programs and social activities.

We welcome you to Singapore and hope that this year’s

conference will challenge and inspire you, and result in new

knowledge, collaborations, and friendships.

Best regards,

Dr. Hendrati Dwi Mulyaningsih

Conference Chair of 4th SIMBES 2019

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CONFERENCE PROGRAM Day 01- Thursday | October 17, 2019

Venue : Room Afifi Aqueen Hotel Paya Lebar – Singapore

Time Activity

09.00 - 09.30 Welcome Reception and Registration

09.30 - 09.40 Opening Address

Conference Coordinator: Mrs. Rifi Wijayanti – Research Synergy Foundation

09.40 - 09.45 Group Photo Session, Morning Tea and Grand Networking

09.45 – 12.00 Parallel Session

12.00 – 13.00 Lunch and Closing Ceremony

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Day 01 Thursday, 17 October 2019

Session 1 (09.45 – 12.00) Session Chair : Rifi Wijayanti

Paper ID Author Media Paper Title

SMB19126 Roberta Sisto Oral Presentation Granting Tourism Accessibility To Disabled People In Natural Areas: A Participatory Approach

SMB19145 Dyah N. A. Janie Oral Presentation January Effect and Eid Effect in Indonesia Stock Market

SMB19147 Dyah N. A. Janie Oral Presentation Accounting and Finance Department Employees' Organizational Citizenship Behavior in Indonesian SMEs

SMB19134 Endo Wijaya Kartika Oral Presentation The Role Of Affective, Normative, And Continuance Commitment On Organizational Citizenship Behavior: An Empirical Study In Three-starred Hotels In Makassar, South Sulawesi

SMB19141 Inot Tony Antonio Oral Presentation An Examination Of Servant Leadership's Dimensions, Behaviors And Measurement Scales

SMB19133 Gloria Ardaniel Rante Oral Presentation The Financial Performancne Of State Universities And Colleges In Metro Manila: Balanced Scorecard Assisted

SMB19144 Dyah N. A. Janie Oral Presentation An Empirical Model Of Determinants Of Fraud In Indonesia With Opportunities As A Moderator

SMB19135 Ayi Tejaningrum Virtual Presentation Relationship Of Total Quality Management To Quality Product And Corporate Performance

SMB19136 Tita Djuitaningsih Virtual Presentation Individual And Organizational Impact: System Quality And Information Quality Influence On Attitude Toward Using And User Satisfaction Of Agency-level Financial Application System

Track Economic, Human Resource Development, Finance, Accounting, Sociology Room Afifi

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Day 02

Friday (October 18, 2019) City Tour and Shopping Day

All respective guests are free to conduct their own sightseeing and tour. The second day of the event is reserved for this

memorable purpose

1

Track: Accounting

2

The Financial Performancne of State Universities and

Colleges in Metro Manila: Balanced Scorecard Assisted

Gloria Ardaniel Rante1

1Polytechnic University of The Philippines

Abstract

Background – State Universities and Colleges are government educational

institutions created by Congress of the Philippines and the legislation include

provision for structures, operation and funding. There is no established

performance measurement for educational institutions similar to the business

sector but, the Balanced Scorecard of Kaplan and Norton can be used as a

measurement tool to coordinate the activities of the academic and non-

academic departments

Purpose – The objective of this study is to evaluate the performance of selected

state universities and colleges in Metro Manila as to management and

utilization of the appropriated budget.

Design/methodology/approach – The study is quantitative, survey

instrument and interviews were used The participants were the academic and

non-academic staffs of the institutions and simple random sampling

techniques was used. The statistical tools were frequency and percentage,

ranking, weighted mean, Kuskal-Wallis H test and Mann-Whitney U test to

analyze the variance.

Findings – The participants' assessment on financial perspective revealed that

adequate financial planning was undertaken to ensure efficient management of

operating costs, however, there is no strong public-private partnership as a

source of additional funds for its operation. As to internal business processes,

there is a wide-range of competitive degree programs responsive and relevant

to the demands of the times, however, the budget to strenghten student support

for research activities, physical facilities, equipment and supplies was least

appreciated. In learning and growth, the institutions have a system of

promotion, academic recognition, fellowship grants and awards, while the

respondents were not convinced as to IT improvement and innovation,

leadership and organization culture.

Research limitations – This study limited its scope to financial, internal

business process and learning and growth perspectives.

Originality/value – In the Philippines, there is no existing performance

measurement tool adopted by the Commission in Higher Education and the

3

Department of Budget and Management to asses the meachnism employed by

SUCs in management and utlization of appropriated budget.

Keywords: Educational Institution, State Universities and Colleges, Balanced

Scorecard, Financial Performance, Non-profit organizations

4

Track: Economic

5

Granting tourism accessibility to disabled people in

natural areas: a participatory approach

Roberta Sisto1, Piervito Bianchi2, Giulio Cappelletti3, Edgardo Sica4

1,2,3,4University Of Foggia

Abstract

Background – The role of the tourist sector in supporting local development

objectives has been largely recognized. Among different kind of tourists,

persons with disabilities often encounter discriminatory practices and

impediments which prevent them from exercising their rights and freedoms.

Accessible tourism is about making it easy for everyone to enjoy tourism

experiences, improves the quality of life of local communities. Leisure,

sustainable tourism and disability studies are interdisciplinary, each with their

own particular theoretical foundations. A variety stakeholders are involved

which often have conflicting needs, wants and interests in the industry.

Purpose – The paper aims at testing the suitability of a participatory approach

involving stakeholders in the definition of a trademark specification for dealing

with a complex issue, such as tourism accessibility for disabled people in

protected areas. Specifically, this study considers three issues that could be

defined complex by themselves: sustainable tourism, disability, natural areas.

Several studies highlight that stakeholders participation is an essential

approach to complex systems management such as rural areas, environment,

tourism, ecc. Therefore, stakeholders involvement allows to detect their

knowledge about specific issues that otherwise would be ignored or

underestimated. In this way, the proposed approach will contribute to define a

robust trademark specification as close as possible to the needs of both disabled

people, tourist facilities and operators. We believe that this kind of approach

could contribute to reduce significantly the mismatch between the needs and

expectations of disabled people and those of tourism operators.

Design/methodology/approach – The focus of the present paper is on the

outlining of a trademark specification through a participatory methodological

framework. Among the different approaches, we adopted the most common

and classical type of focus group discussion: the single focus group.

Findings – Within this framework, a participative experience was carried out

with the tourism and disabled stakeholders. In particular, the study provides a

rational approach and an operational tool to recognise the needs of involved

stakeholders in designing a trademark specification improving the accessibility

in natural areas. Therefore, in order to plan additional services for disabled

people compared to the mandatory requirements, improving the tourist

accessibility of disabled people to the Gargano National Park, a participatory

6

study was conducted with stakeholders in the province of Foggia (disabled

people representatives and tourism operators representatives).

Research limitations – This represents only a firt step to the definition of a

trademark specification that is a very wicked issue.

Originality/value – To the best of our knowledge, there is little academic

literature about disabled and tourism stakeholders' involvement to design a

trademark specification. In this view, the study contributes to enriching the

scarce literature on participatory approach applied either to the design of a

trademark specification or to improve tourism accessibility to disabled people

in protected areas. Indeed, each of these topics (tourism, disability, and

environmental sustainability) is a complex issue itself.

Keywords: tourism accessibility, disabled people, natural areas, participatory

approaches, focus group

7

Relationship of Total Quality Management to Quality

Product and Corporate Performance

Ayi Tejaningrum1

1STIE EKUITAS

Abstract

Background – Small and Medium Enterprises (SMEs) in Indonesia have

problems regarding the low quality of products which results in low

competitiveness. One of the causes of these conditions is that SMEs have not

optimally implemented quality management properly.

Purpose – This study aims to look at the relationship between the

implementation of total quality management with product quality perceived by

consumers and company performance.

Design/methodology/approach – The research method is a case study of 90

SMEs in West Java. Each UKM was asked to demonstrate the implementation

of TQM, perceptions of product quality from consumers and company

performance using a questionnaire research instrument. The SMEs that become

the research sample are SMEs engaged in the processing industry from

upstream to downstream in various business sectors

Findings – The results showed a significant relationship between the

implementation of TQM with the perceived quality of products by consumers

and also the company's performance as indicated by business turnover, labor

absorption and operating profit. Out of the 10 TQM dimensions, the weakness

of SMEs lies in the inability to build a system so that quality can run well, weak

education and training activities and there is no scientific method that can be

relied on to improve quality. Strength is in the strong commitment of the leader,

an obsession with quality and unity of purpose. In the future SMEs must be

able to apply scientific methods in the process of solving problems related to

product quality, there must be continuous quality improvement and still

maintain the leadership commitment in improving product quality.

Research limitations – research is only conducted on processing industry

SMEs engaged in the food, craft and clothing industries without involving

other creative industries such as performing arts, animation, printing etc.

Originality/value – This research comprehensively examines the supply chain

of SMEs from upstream to downstream, so far the research is only on internal

supply without involving downstream and upstream

Keywords: Total Quality Management, Dimension of Quality, Corporate

Performance

8

Individual and Organizational Impact: System Quality

and Information Quality Influence on Attitude toward

Using and User Satisfaction of Agency-Level Financial

Application System

Tita Djuitaningsih1, Degi Arifiyantoro2

1,2Bakrie University

Abstract

Background – Agency-level financial application system (Alfas) at

Directorate General of Budget (DGB) - The Ministry of Finance of the

Republic of Indonesia was built to provide benefits in the form of increased

integration, efficiency, planning processes, implementation, and accountability

of the state budget rather than the previous system. But the fact is, the

implementation of Alfas still causes problems related to users and their impact

on individuals and organizations, thereby reducing these benefits.

Purpose – The purpose of this study is to test the influence of information

quality and system quality of Alfas on attitude toward using and user

satisfaction and its influence on individual impact of Alfas's user and

organizational impact of DGB.

Design/methodology/approach – This is a quantitative study using primary

data from Alfas's operational user as respondent that was collected using paper

andamp; pencil method. The population in this study was 60 people. Using

purposive sampling technique with access frequency criteria at least once in

five working days, a sample size of 55 users was obtained. Data analysis using

Structural Equation Modelling (SEM) - Partial Least Square (PLS).

Findings – The result proved that both information quality and system quality

of Alfas positively affect both attitude toward using and user satisfaction on

Alfas, both attitude toward using and user satisfaction on Alfas positively

affect each other and both of them positively affect individual impact of Alfas's

user, and individual impact of Alfas's user positively affect organizational

impact of DGB.

Research limitations – The results of the study still do not adequately

represent the overall perception of Alfas users. In this regard, further research

is needed covering the scope of which has not been studied in the Echelon I

environment at the Ministry of Finance in addition to the DGB.

Originality/value – Research on the risks of Alfas implementation that does

not run smoothly as well as the risks of negative impacts on the performance

9

of individuals and organizations has never been done, especially in the work

unit at the DGB The Ministry of Finance of the Republic of Indonesia.

Keywords: system quality, information quality, user satisfaction, individual

impact, and organizational impact.

10

An Examination of Servant Leadership's dimensions,

behaviors and measurement scales

Inot Tony Antonio1, Tina Melinda2, Christina3

1Universitas Ciputra,2,3Universitas Ciputra

Abstract

Background – The development of Servant Leadership covers almost every

aspect of studies such as theory, dimension, attributes, and measurement scale.

On the other hand, it creates a confusing since every researcher proposed

different approaches to the aspects of the leadership. A review of its

dimensions is needed to make a proper measurement of leadership behavior

Purpose – The purpose of the research is to review the dimension of Servant

Leadership and to find tested and validated Servant leadership measurement

scales.

Design/methodology/approach – The paper is conceptual. Various Servant

Leadership dimensions and measurement scales proposed by different

researchers from 1996 to 2019 will be analyzed. The dimensions are reviewed

and grouped according to the characteristic similarities. The measurement

scales will be tested and validated using the Hinkin's criteria.

Findings – The Servant leadership dimension can be grouped into six

according to their similarities. There are 3 measurement scales proposed as the

finding of the research.

Research limitations – The study examines two aspects of Servant

Leadership, the dimensions, and the scale measurement. The research covers

papers that are published from 1996 to 2019.

Originality/value – A review and analyses of Servant Leadership dimensions

and 3 recommendation of measurement scales.

Keywords: Servant Leadership, dimension, behaviors, scale measurement

11

Track: Finance

12

January Effect and Eid Effect in Indonesia Stock

Market

Dyah N. A. Janie1, Bagus Priyanto2, Saifudin3, Febrina N.

Prihantini4

1,2,3,4Universitas Semarang

Abstract

Background – The January effect phenomenon is a phenomenon that occurs

when the return in January is higher than the return in another month other than

January, while the Lebaran effect is one of the holiday effet phenomena that

has the potential to affect trading activities on the Indonesian stock exchange.

Purpose – This study aims to observe the differences between return, abnormal

return and trading volume of stock activity in January with other months and

also observe the difference between stock returns, abnormal returns and trading

volume activity before and after Idul Fitri to determine the effect of the January

effect phenomenon and Eid effect.

Design/methodology/approach – Sample selection using a purposive

sampling method, only companies that were active in the LQ45 index during

the 2015-2019 observation period found 28 companies as research samples the

results of sample testing using paired sample t-test and Wilcoxon sign rank

test.

Findings – From this research, we can prove that the return has a significant

effect of 0.000, while the abnormal return and trading volume activity do not

influence the January effect phenomenon. Then the results of the Eid effect

proved that the abnormal return significantly affected by 0.040, while the

return and trading volume activity did not significantly influence.

Research limitations – The purposive sampling method used in this research

limited the amount of sample significantly. The longer the observation period

caused the amount of sample reduced.

Originality/value – Due to culture in Indonesia, Investors should pay attention

and take into account the trading month in developing strategies in conducting

trading activities in the Indonesian capital market in order to obtain the

expected benefits.

Keywords: January effect, Eid effect, return, abnormal return, trading volume

activity

13

An Empirical Model of Determinants of Fraud in

Indonesia with Opportunities as a Moderator

Dyah N. A. Janie1, Jaka Isgiyarta2

1Universitas Semarang,2Universitas Diponegoro

Abstract

Background – Based on the results of the Report to the Nations in 2018

conducted by ACFE Global, cases of fraud from 2012 to 2018 still occur. Of

the three types of fraud, financial statement fraud has the highest loss value

when compared to corruption and misuse of assets.

Purpose – The purpose of this study was to determine the effect of financial

pressures, non-financial pressures, capabilities, and personal integrity on the

tendency to commit fraud with the opportunity to moderate.

Design/methodology/approach – We collected 190 questionnaires that were

completed by employees from 16 companies. After conducting a non-response

bias test, we analyze using the Partial Least Square method and process data

using WarpPLS 6.0.

Findings – Financial pressure, capability, and personal integrity significantly

influence the tendency to commit fraud. Meanwhile, the opportunity was

proven to moderate the relationship of financial pressure towards the tendency

to commit fraud.

Research limitations – Although reluctant, some companies finally agreed to

allow their employees to fill out questionnaires. Although we have guaranteed

confidentiality of identity, respondents often ask whether the company will be

able to find out the completed questionnaire. The reluctance both from the

companies or the respondents could have caused respondents not to fill in as

they should.

Originality/value – The questionnaire used in this study was prepared based

on conditions in Indonesia. Therefore it is expected to be better able to explain

the phenomenon of fraud in Indonesia.

Keywords: Financial pressure, capability, personal integrity , fraud, Indonesia

14

Accounting and Finance Department Employees'

Organizational Citizenship Behavior in Indonesian

SMEs

Dyah N. A. Janie1, Ardiani Ika Sulistyawati2, Ummu Khoirun

Nisak3

1,2,3Universitas Semarang

Abstract

Background – The accounting and financial departments in SMEs often

experience employee turnover. SMEs often have to look for new employees

with low experience. In other words, SMEs are only a stepping stone for

employees. After employees gain experience, they will leave the company and

move to another larger company.

Purpose – This study aims to examine the influence of organizational culture,

commitment, and job satisfaction of employees in the accounting and finance

department in SMEs in Indonesia.

Design/methodology/approach – We distributed questionnaires both in

person or by email. As many as 78 companies were contacted to get approval

that we could fill out the questionnaire we distributed. Only 188 employees

from 47 companies are willing to participate. We analyzed using multiple

linear regression.

Findings – Employees' organizational culture, commitment, and job

satisfaction have significant effects on organizational citizenship behaviour.

Research limitations – Many SMEs refused to allow their employees to fill

out questionnaires. Therefore, the amount of data entered is not as we expected.

Originality/value – We conducted this research in the Indonesian cultural

environment, which can often be said to be what does not seem like what

happened. A worker might say that he/she is satisfied by workplace, but not

actually.

Keywords: organizational culture, commitment, job satisfaction,

organizational citizenship behaviour, SMEs, Indonesia

15

Track: Human Research Management

16

The Role of Affective, Normative, and Continuance

Commitment on Organizational Citizenship

Behavior: An Empirical Study in Three-Starred

Hotels in Makassar, South Sulawesi

Chintya Pienata1, Endo Wijaya Kartika2

1,2Petra Christian University

Abstract

Background – There are many studies that focused on the role of

organizational commitment on OCB specifically conducted in Indonesia.

However, few of studies emphasize on the role of three conceptual

dimensions of organizational commitment namely affective, normative,

and continuance on OCB in Indonesian context. Several empirical studies

still remain inconclusive due to the inconsistency results.

Purpose – This research is intended as an empirical test to examine the

role of three conceptual dimensions of commitment on OCB, and also

tested to add body of knowledge about the results of this empirical study

in Indonesia especially in hospitality industry.

Design/methodology/approach – This is a quantitative causal research

with 73 three-starred hotels' employees as the respondents. The data is

processed using SmartPLS 2.0 as the statistical tools

Findings – it is found that affective commitment affects positively and

significantly toward OCB; normative commitment affects positively and

significantly toward OCB; and lastly continuance commitment affects

positively and significantly toward OCB.

Research limitations – This research is limited in three-starred hotels in

Makassar city. Thus, the empirical evidence cannot be generalized

however, it shows an unique phenomenon that should be examined further

Originality/value – This research supports additional body of knowledge

especially regarding three conceptual dimensions of organizational

commitment in Indonesian context

Keywords: Affective, Normative, Continuance, Commitment,

Organizational Citizenship Behavior

17

FUTURE EVENTS

November 18, 2019 in Tokyo, Japan 4

th Japan International Business and Management Research Conference

(JIBM) http://www.jibmconference.com

November 19, 2019 in Tokyo, Japan International conference on Teaching and Science Education (ICTASE) http://www.ictase.com/

November 28, 2019 in Perth, Australia

4th Emerging Scholars in Business Conference (ESBC) http://www.esbconference.com

December 9, 2019 in Singapore 4

th International Conference on Management studies and Social Science

(MASOS) http://www.masosconference.com

January 21, 2020 in Tokyo, Japan 5

th Japan International Conference on Business, Management Studies and

Social Science (JIBUMS) http://www.jibums.com

January 28, 2020 in Manila, Philippines 3

rd International Conference on Entrepreneurship studies, Business,

Economy, and Management Science (ESBEM) http://esbem.com

February 11, 2020 in Singapore 5

th Singapore International Conference on Management, Business,

Economic and Social Science (SIMBES) http://www.simbesconference.com

March 10, 2020 in Seoul, South Korea 5

th Korea International Conference on Humanities, Social Science and

Business Studies (KIBSS) http://www.kibssconference.com

March 19, 2020 in Bali, Indonesia 4

th International conference on Interdisciplinary Research on Education,

Economic studies, Business and social science (RESBUS) http://resbusconference.com/

18