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INDONESIA
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)
Published by Universitas Slamet Riyadi
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Core Subject : Science, Education, Social,
Computer Science & IT Education Social Sciences
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Articles 560 Documents
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Determinants of Fintech Adoption: Panel Data Evidence from Developing Countries THEVANRACH Selvakumaran; Nurshila Ahmad
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) Vol 8 (2026): ICTESS 8th
Publisher : Universitas Slamet Riyadi Surakarta

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Abstract

FinTech adoption has expanded rapidly, but its development remains uneven across developing countries because digital infrastructure, economic capacity, institutional conditions, and macroeconomic environments differ substantially. This study investigates the determinants of FinTech adoption using annual panel data for selected developing countries over 2010–2023. The analysis examines GDP per capita, internet penetration, regulatory quality, and interest rates using static and dynamic panel-data methods. Static specifications are evaluated through pooled ordinary least squares, random effects, and fixed effects, followed by diagnostic tests and Driscoll–Kraay robust standard errors. Dynamic specifications are estimated using difference and system Generalized Method of Moments (GMM), with the Two-Step System GMM model selected on the basis of the reported Hansen test. The static results indicate that GDP per capita and internet penetration are positively associated with FinTech adoption, while regulatory quality and interest rates are not statistically significant in the preferred Driscoll–Kraay fixed-effects specification. The dynamic results show strong persistence in FinTech adoption, a positive and significant effect of GDP per capita, and negative and significant effects of regulatory quality and interest rates, while internet penetration is positive but statistically insignificant. The findings indicate that FinTech adoption is shaped by economic capacity and technological access, while institutional and macroeconomic effects become more evident when persistence and potential endogeneity are considered.
The Constitutional Paradox in the 1945 Constitution of the Republic of Indonesia: A Legal-Philosophical Analysis of Citizens’ Political Rights and Representation through Political Parties Imam Al Ghozali Hide Wulakada; P Puspangrum
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) Vol 8 (2026): ICTESS 8th
Publisher : Universitas Slamet Riyadi Surakarta

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Abstract

Indonesia’s constitutional order recognizes political participation through provisions on popular sovereignty, equality in government, freedom of association and expression, and electoral representation. At the same time, the exercise of the right to stand for particular public offices is subject to constitutional and statutory nomination mechanisms, especially those involving political parties. This study examines the resulting tension between citizens’ political rights and institutionalized political representation from a legal-philosophical perspective. It employs normative legal research using statutory, conceptual, and philosophical approaches. Primary legal materials comprise the 1945 Constitution, legislation governing political parties and elections, and relevant Constitutional Court decisions; secondary materials include constitutional theory, legal philosophy, and recent scholarship on democratic participation. The analysis shows that political rights should be distinguished from the legal conditions governing their exercise: citizens are the bearers of political rights, whereas political parties and electoral institutions are legally constituted mechanisms for organizing representation. The study therefore proposes the concept of the Constitutional Political Rights Paradox to describe the tension that arises when institutional mechanisms intended to facilitate representation become conditions that substantially determine access to political office. The article concludes that constitutional representation should preserve the primacy of citizens as rights-holders while maintaining legitimate institutional requirements for electoral organization. This reconstruction clarifies the relationship between political rights, political parties, and popular sovereignty without treating political-party nomination requirements as extinguishing the underlying constitutional entitlement.
Perspectives on Waste Management for Improving Waste Management with Impact on Environmental Sustainability Erwan Yunata; Puspaningrum .
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) Vol 8 (2026): ICTESS 8th
Publisher : Universitas Slamet Riyadi Surakarta

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Abstract

The waste problem in Indonesia has reached an alarming level, with national annual production exceeding 68 million tons, nearly 40% of which remains unmanaged (KLHK, 2025). This study aims to analyze the environmental and public health impacts of unmanaged waste, evaluate the effectiveness of current government regulations, and increase public awareness regarding individual responsibility in waste reduction and management (Jambeck et al., 2015; Purwaningrum, 2016). Using a descriptive-analytical qualitative method (Bowen, 2009) to examine real environmental phenomena, official statistics from the Ministry of Environment and Forestry (KLHK), and related legal frameworks—including Law No. 18 of 2008 and Government Regulation No. 81 of 2012—the findings reveal that household activities account for the largest proportion of waste (56%), dominated by single-use plastics. Furthermore, despite comprehensive legal regulations, law enforcement and public participation remain weak. This study concludes that sustainable waste management requires a collective behavioral transformation starting at the individual level alongside enhanced institutional synergy (Damanhuri & Padmi, 2010).
Quantitative Analysis of The Characteristics of The Sharia Supervisory Board in Promoting The Quality of Sustainability Reporting at Islamic Commercial Banks in Indonesia Rafi’u Farridin; Ahmad Fahreza Wildan Ahmad Fahreza Wildan
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) Vol 8 (2026): ICTESS 8th
Publisher : Universitas Slamet Riyadi Surakarta

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Although POJK No. 51/POJK.03/2017 requires financial service institutions to prepare sustainability reports starting from the 2020 reporting year, the quality of ESG disclosure at Islamic commercial banks (BUS) in Indonesia still varies significantly. This study quantitatively analyzes the influence of Sharia Supervisory Board (SSB/DPS) characteristics encompassing board size, members' financial competence, and gender diversity on the quality of sustainability reporting of BUS, within the framework of Islamic Corporate Governance and Sustainability Reporting. Panel data from 12 OJK-registered BUS for the period 2020–2024 (45 observations) were analyzed using the Fixed Effect Model (FEM). Sustainability reporting quality was measured through content analysis based on GRI Standards 2021 (77 items), with the selection of GRI grounded in its alignment with the principles of transparency and accountability consistent with maqasid al-Shari'ah. The results show that SSB size, financial competence, and gender diversity each have a positive and significant effect on sustainability reporting quality, with financial competence showing the largest association coefficient (β = 0.065). These findings affirm the strategic role of the SSB as an Islamic Corporate Governance mechanism that fosters non-financial accountability, consistent with the values of amanah (trust) and khalifah (stewardship) in Islam.
Sharia-Based Sustainability Accounting, ESG Performance, Corporate Governance, and Firm Risk: Evidence from ISSI-Listed Firms in Indonesia Muhtadin Amri; Carine Novita Khikmayanti; Ridha Nur Farraswati; Yunaita Rahmawati
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) Vol 8 (2026): ICTESS 8th
Publisher : Universitas Slamet Riyadi Surakarta

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This study examines whether Environmental, Social, and Governance (ESG) performance is associated with lower risk firm risk and whether corporate governance strengthens this relationship among companies listed on the Indonesia Sharia Stock Index (ISSI). Extending prior ESG-risk research, the article frames ESG performance as a sharia-based sustainability accounting mechanism through which firm measure, disclose, communicate, and account for environmental, social, governance, and risk-related responsibilities. Drawing on Stakeholder Theory, Legitimacy Theory, Agency Theory, and Maqasid al-Shariah, the study develops an integrated framework linking ESG performance, corporate governance, Islamic accountability, and firm risk. Using panel data from 30 ISSI-listed companies over the 2019-2023 period, comprising 150 firm-year observations, firm risk is measured through stock volatility and the Altman Z-Score. ESG performance is measured using ESG scores published by the Indonesia Stock Exchange, while corporate governance is proxied by a composite index consisting of board size, independent commissioners, institutional ownership, and board meeting frequency. The findings show that ESG performance has a negative and significant effect on stock volatility and a positive and significant effect on the Altman Z-Score. Corporate governance significantly moderates both relationships, indicating that stronger governance enhances the risk-reducing value of ESG. The findings suggest that ESG is not merely a reputational instrument, but also a sustainability accounting and sharia accountability mechanism that helps protect wealth, reduce uncertainty, and strengthen corporate resilience. The study contributes to Islamic accounting and sustainable finance literature by clarifying how sharia-compliant firms translate ESG practices into risk mitigation through governance quality
AI-Driven ESG Credit Scoring for SMSs in Islamic Finance: A Conceptual Framework Ahmad Aizuddin bin Hamzah
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) Vol 8 (2026): ICTESS 8th
Publisher : Universitas Slamet Riyadi Surakarta

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Small and medium-sized enterprises (SMEs) frequently face financing constraints because conventional credit assessment depends heavily on audited financial statements, established credit histories and collateral. These requirements may disadvantage viable but information-poor SMEs. This conceptual paper develops a literature-derived framework explaining how alternative SME data may be translated into environmental, social and governance (ESG)-related signals and incorporated into artificial intelligence (AI)-assisted credit assessment within Islamic finance. The paper adopts a structured conceptual approach that integrates literature on SME information asymmetry, alternative-data credit assessment, proportionate ESG evaluation, explainable AI and Maqasid al-Shariah-based governance. The framework distinguishes raw operational data from credible business signals and ESG-related indicators. Signaling Theory explains how verifiable, relevant and context-sensitive operational records may reduce information asymmetry, while AI is positioned as a decision-support mechanism that integrates validated alternative signals with conventional financial information. Maqasid al-Shariah operates as an evaluative governance layer guiding data relevance, consent, fairness, explainability, human oversight and institutional accountability. The paper contributes by specifying the conceptual relationships connecting alternative data, ESG-signal formation, AI-assisted analysis and Islamic ethical governance. However, the framework has not undergone expert assessment or empirical validation. It therefore cannot claim improved predictive accuracy, fairness, financial inclusion or Shariah compliance. Instead, it provides a structured set of propositions for future operationalisation, testing and controlled institutional assessment.
Using the Certainty Response Index to Screen for Possible Misconceptions in Year Two 2D and 3D Shape Learning Hartini Ismail; Mohd Azarul Mohd Mokhtar; Oktiana Handini
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) Vol 8 (2026): ICTESS 8th
Publisher : Universitas Slamet Riyadi Surakarta

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Correctness alone does not distinguish an uncertain geometry response from a confidently held error. This descriptive pilot examined the Certainty Response Index (CRI) in 2D and 3D shape learning among 30 purposively selected Year Two students at one Malaysian primary school. The 10-item instrument paired an answer with a confidence rating on a five-point scale; ratings of 1–3 were classified as low and 4–5 as high. Data collection extended over one month through one-hour sessions held twice weekly. The student-level summary classified 10 students (33.3%) as correct-high confidence, 6 (20.0%) as correct-low confidence, 6 (20.0%) as incorrect-low confidence, and 8 (26.7%) as incorrect-high confidence. These aggregate profiles support differentiated follow-up assessment, but they do not establish item-level misconception prevalence or diagnostic accuracy. Formal instrument validation, test–retest reliability assessment, and independent corroboration of possible misconceptions were not conducted. The rule for deriving one profile per student from multiple items is also unspecified. High-confidence incorrect profiles are therefore treated as screening flags requiring reasoning evidence. Within these limits, CRI can organise further assessment of early shape learning; it cannot independently confirm the conceptual source of an error.
The Existential Dilemma of Small Island State Sovereignty Due to Climate Change: An International Legal Analysis of Vanuatu’s Vulnerability Within The Framework of The Paris Agreement, The SDGs, and Climate Justice Ayu Kumala Sari Hamidi; Haris Ega Saputra
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) Vol 8 (2026): ICTESS 8th
Publisher : Universitas Slamet Riyadi Surakarta

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Climate change poses an existential threat to small island states such as Vanuatu, which remain environmentally and socially vulnerable despite contributing merely 0.0016% of global emissions. This study employs a normative legal research method, utilizing statutory, conceptual, and comparative approaches to analyze primary legal materials including the Paris Agreement, UNCLOS 1982, and SDG resolutions alongside secondary doctrinal sources. The research examines two principal issues: (1) the adequacy of territorial protection for Vanuatu under the Paris Agreement and the Sustainable Development Goals (SDGs); and (2) the legal implications for state sovereignty and statehood should the territory become submerged due to projected sea-level rise and its population displaced. The findings reveal a significant implementation gap in the Paris Agreement and related SDGs, leaving Vanuatu exposed to disproportionate climate risks. Furthermore, while the doctrine of state continuity and the concept of deterritorialized statehood provide a normative basis for preserving Vanuatu’s sovereignty and citizen status, legal uncertainty persists due to the absence of recognition for climate refugees under the 1951 Refugee Convention. Through teleological interpretation, this study highlights the urgency of aligning international legal obligations with the physical reality of Vanuatu’s potential submersion. Consequently, this study recommends strengthening the enforcement of international environmental law and developing specific legal instruments to protect persons displaced by climate change and to guarantee the permanent residency status of Vanuatu’s citizens.
Credit Risk, Profitability, and Credit Risk Management Strategy: Evidence from Rural Banks in Central Java During PPAP and CKPN Transition Septian Adi Sasmita; Imanuel Madea Sakti
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) Vol 8 (2026): ICTESS 8th
Publisher : Universitas Slamet Riyadi Surakarta

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This study examines the effect of credit risk on profitability, moderated by credit risk management strategy of Bank Perekonomian Rakyat/BPR Business Activity 2 (BPRKU 2) in Central Java during the 2021-2025 regulatory transition. Using purposive sampling, 50 OJK-registered rural banks were selected, yielding 250 panel data observations. Analysis was conducted via panel data regression with a Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA). The study further analyzes two sub-periods of provisioning regulations: the Allowance for Losses on Earning Assets (PPAP/Penyisihan Penghapusan Aktiva Produktif) period 2021-2023 and the PSAK 71-based Allowance for Impairment Losses (CKPN/Cadangan Kerugian Penurunan Nilai) period 2024-2025. Variables include Non-Performing Loans (NPL) as the independent variable, Return on Assets (ROA) as the dependent variable, and Credit Risk Management Strategy (SMRK) proxied by the coverage ratio as the moderator, with BOPO, LDR, and Bank Size as controls. Results show that NPL has a significant negative effect on ROA. Notably, SMRK fails to moderate this negative impact across all models (combined, PPAP periods, and CKPN periods). This anomaly highlights a functional shift of provisioning instruments from dynamic risk protection tools to front-loaded structural expenses to comply with strict PSAK 71 regulations. Among controls, BOPO consistently exhibits a significant negative effect. LDR is significantly positive only during the PPAP period. Meanwhile, Bank Size shows a structural shift, reversing from significantly negative in the PPAP period to significantly positive in the CKPN period. Management must strengthen prudential banking principles during early credit disbursement rather than solely focusing on nominal provisioning adequacy.
The Influence of Overconfidence on Investment Decisions: The Mediating Role of Financial Literacy (A Study of Millennials and Generation Z in the Solo Raya Area) Anissa Ariyanti; Purwanto Purwanto; Ariyani Wahyu WIjayanti; Sari Widati; Ardian Prima Putra Putra
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) Vol 8 (2026): ICTESS 8th
Publisher : Universitas Slamet Riyadi Surakarta

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Abstract

This study aims to examine the influence of overconfidence on investment decisions, with financial literacy serving as a mediating variable. The population comprised Millennials and Generation Z residing in the Solo Raya Area, Indonesia. A total of 178 respondents were selected using a non-probability sampling technique with a purposive sampling approach. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The findings reveal that overconfidence has a positive and significant effect on financial literacy. Furthermore, both overconfidence and financial literacy positively and significantly influence investment decisions. The mediation analysis also demonstrates that financial literacy significantly mediates the relationship between overconfidence and investment decisions. These findings suggest that although overconfidence represents a behavioral bias, it can encourage individuals to improve their financial knowledge, ultimately leading to more rational and informed investment decisions.

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