Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)

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53 articles
Proceedings Article

User Resistance in the Implementing E-Budgeting

Atik Andhayani, Sutrisno, Rosidi, Djamhuri
Local government has an essential role to play in delivering services to the city. Several local governments still have relatively low performance, particularly on the budget. There have been several barriers to the duty to introduce e-government in local governments. Researchers see if there is a connection...
Proceedings Article

Bibliometric Analysis on the Concept of Managing and Integrating ERP (Enterprise Resource Planning) in the MSMEs (Macro, Small and Medium Enterprises) Sector

Muhammad Bahit, Monika Handayani, Rudy Haryanto
This study presents a Bibliometric Analysis study on the concept of ERP (Enterprise Resource Planning) management and integration in the MSMEs (Macro, Small and Medium Enterprises) sector and aims to analyze how ERP implementation in managing transactions and business planning is integrated in real time,...
Proceedings Article

Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance on Banking Financial Performance in Indonesia

Sigit Hermawan, Aisha Hanif, Sarwenda Biduri, Nurasik, Puput Wijayanti
This study aims to determine the effect of intellectual capital (IC), corporate social responsibility (CSR), and good corporate governance (GCG) on banking financial performance in Indonesia. The sampling method used was the purposive sampling method. The number of companies sampled in this study was...
Proceedings Article

Prosumerism and Post Covid-19 Malaysia Economic Recovery

Nasuha Mohamed Ridza, Mohamed Ridza Wahiddin
COVID-19 pandemic had greatly affect many businesses and individuals in Malaysia. Therefore, this paper explores the possibility of applying the concept of prosumerism to help the economic growth of Malaysia post COVID-19. A prosumer is someone who consumes and at the same time produces goods or services....
Proceedings Article

Bipartite Industrial Relations Settlement Assistance to Reduce Disputes Between Garment Company Workers and Entrepreneurs in Malang Regency

Fullchis Nurtjahjani, Joni Dwi Pribadi, Masreviastuti, Sanita Dhakira, Ane Fany Novitasari
This study discusses the settlement of disputes between workers and employers of Garment Companies in Malang City. The purpose of this study is to analyze the bipartite settlement of industrial relations. This research is a descriptive study using a qualitative approach. Primary data were obtained through...
Proceedings Article

The Effect of User Interface Development on Mobile-banking Usage During the Covid-19 Pandemic

Case Study on PT BTN’s M-Banking Product Re-launch

Tri Istining Wardani
This research was conducted to examine the direct and indirect roles of the factors that determine the behavior of using BTN mobile-banking during the Covid-19 pandemic. Population is Malang State Polytechnic faculty-members who use the BTN mobile-banking application. Questionnaire that was adapted from...
Proceedings Article

Online Learning Evaluation During the Covid-19 Pandemic in Accounting Department of Polytechnic State Banjarmasin

Monika Handayani, Muhammad Bahit, Muhammad Hendra Sunarya, Nadia Puteri Utami
The outbreak of the Corona Virus Disease 2019 (Covid-19) pandemic cases throughout the world has resulted in forcing countries affected by the Covid-19 pandemic to stop all activities related to the masses by issuing a physical distancing policy. This is done to reduce the spread of the Covid-19 pandemic...
Proceedings Article

The Mediating Effect of Financial Distress on Audit Tenure and Auditor Switching Towards Audit Delay

Wiyarni, Bunyamin
The aim of this study is to investigate the impact of audit tenure and auditor switching as an intervening variable on audit delay and financial distress. Manufacturing companies listed on the Indonesian Stock Exchange for the period 2016 to 2018 are the population of this analysis. This research uses...
Proceedings Article

The Utilization of ResearchGate for State Polytechnic Malang Lecturers

Hiqma Nur Agustina, Nugrahaningtyas Fatma Anyassari, Maya Rizky Fauzia
Since research is one of the Three Pillars of Higher Education, lecturers should publish their research findings to public. A free site that facilitates academic publication is ResearchGate (RG). Objective of this study was to describe utilization of ResearchGate among lecturers of State Polytechnic...
Proceedings Article

Analysis of Eco-Efficiency Application to Achieve Sustainable Development

Empirical Study of Wonolangan Sugar Cane Factory, Probolinggo

Fanda Layla Sari, Hesti Wahyuni, Kurnia Ekasari
This research aimed to describe the application of eco-efficiency analysis. The data analysis methods used were screening method, assessment method, cost analysis method and decisionmaking analysis method. The results of this study were the object had applied an eco-efficiency concept. The calculation...
Proceedings Article

The Effect of Computer Anxiety, Computer Attitude, Computer Self Efficacy and Accounting Knowledge on Accounting Students’ Understanding Using Accurate-based Accounting Software

Sarwenda Biduri, Sigit Hermawan, Eny Maryanti, Ruci Arizanda Rahayu, Nikmatul Utami
This research aimsat knowing computer anxiety variables, computer attitude variables, computer self-efficacy variables, and accounting knowledge variables, which can affect student understanding using accurate based software. This type of research used quantitative research. The sample used was 134 accounting...
Proceedings Article

Use of Chatbot on Online Store Website as Virtual Customer Service to Improve Sales

Yosi Afandi, Maskur, Tri Ramadani Arjo
The rapid development of information technology is marked by the number of computer users for business purposes. An online shop is the activity of purchasing goods or services through the internet so that sellers and buyers do not meet in person. In this case, Customer Service is needed to serve prospective...
Proceedings Article

The Influence of Sharia Supervisory Board, Leverage, and Equitable Distribution Ratio on Earnings Management Practices in Islamic Banking

Bagas Brian Pratama, Muhammad Muwidha, Ari Kamayanti
This study aims to explore the influence of the Sharia Supervisory Board, Leverage and Equitable Distribution Ratio on earnings management practices at Islamic Banking in Indonesia. The population in this study consisted of 15 Islamic Banking companies registered under the Financial Services Authority...
Proceedings Article

Investment Opportunity Set Analysis as a Mediation of Influence of Capital Structure on Company Value with Economic Growth as a Moderating Variable

Yusna, Sugeng Sulistiono
This study aims to examine and analyze (1) the indirect effect of capital structure on firm value through the investment opportunity set mediation, (2) the direct effect of capital structure on firm value which is moderated by economic growth. This research was conducted at manufacturing companies listed...
Proceedings Article

Meaningful Learning: Improving Students’ Accounting Knowledge and Skills Through Learning Computer Accounting Practice Courses

Learning Experience in the Department of Accounting, State Polytechnic of Malang

Zainal Abdul Haris, Retno Widiastuti, Sumiadji
The purpose of this study is to provide examples of meaningful learning practices in the Accounting Computer Practices (ACP) courses. During the process of preparing financial reports using accounting software, lecturers not only explain the technical use of accounting software in preparing financial...
Proceedings Article

The Identification of Historical Tourism Potential in the Re-Branding of Kajoetangan Village

Baroroh Lestari, Ita Rifiani P., Ellyn Eka W.
The Kajoetangan area, is one of the economic centers in the city of Malang, East Java, Indonesia, during the Dutch colonial period. The Kajoetangan area is divided into corridors and Village areas. The focus of this research is RW 1, 9 and 10 Kauman Village, Klojen District. This study aims to identify...
Proceedings Article

Visualizing Public Sector Accounting During the Pandemic Covid-19 by Android-based Augmented Reality

Imam Mulyono, Mika Marsely, Annisa Fitriana
Learning creativity has now become an important prerequisite for improving the standard of education in the COVID 19 pandemic situation. Obviously, all sectors of life have been affected by this epidemic, including higher education. Teaching is moving online on an untested and remarkable scale, and insufficient...
Proceedings Article

Implementation of Discovery Learning Factor Analysis in Transforming Learning Achievement Through Stimulus Organism Response Theory

Suryadi, Ludfi Djajanto
The Discovery Learning method in collaboration with the Stimulus Organism Response Model (SOR) can explain the learning model and explain how the stimulus is captured by the five senses, then felt, causing a response to something. Whereas the discovery method with a lot of manifest causes discrepancies...
Proceedings Article

Suddenly Online

The Etiquette and Phenomenon of Online Learning in the D3 (3-year diploma) Accounting of Poliban Students

Sirajudin, Nurul Mukhlisah, Lea Emilia Farida
This research aims to explore the etiquette and phenomenon of online learning in D3 Accounting Poliban students. The learning process in the D3 Accounting environment has been running offline or directly. Yet along with the industrial revolution 4.0, online learning models must have been included in...
Proceedings Article

Analysis on the Effect of Company Size, Company Type, and Profitability on Sustainability Report Based on GRI Index

Baby Fadilla, Nurafni Eltivia, Edi Winarto
The aim of this research is to examine the effects of company size, company type, and profitability to sustainability report quality based on GRI Index. The population of this research is BUMN companies that publish sustainability report in 2015-2018. Based on purposive sampling method, the number of...
Proceedings Article

The Effect of Earning Management on Level of Stickiness Cost in Registered Consumer Goods Industry Sector Companies on the Indonesia Stock Exchange 2016-2018

Heni Fajariwati, Nurafni Eltivia, Riezky Amalia
The purpose of this research is to identify whether SG&A costs are sticky and analyze whether earning management practices can reduce the level of stickiness costs. The population of this research is the consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2016-2018....
Proceedings Article

The Effect of Due Professional Care, Integrity, Confidentiality, and Independence on Audit Quality

An Insight of East-Java Auditors in Indonesian During Pandemic

Dwirezki Octaviani, Jaswadi, Kurnia Ekasari
This study aimed to analyze the effect of due professional care, integrity, confidentiality, and independence on audit quality. Moreover, define the most required topic of advanced professional training related to increase the professionalism of auditor which was appropriate in this pandemic. The object...
Proceedings Article

Analysis of Cash Flow Components, Gross Profit, Earnings per Share on Stock Returns Manufacturing Company Listed in the Indonesian Stock Exchange from 2016 Until 2018

Nur Azizah, Muhamad Muwidha, Marlina Magdalena
The research objective was to determine the effect of cash flow components consisting of operating cash flow, investment cash flow, financing cash flow, gross profit, and earnings per share on stock returns. The population is the annual report of manufacturing companies listed on the Indonesia Stock...
Proceedings Article

Web-Based Excellent Internship System (EIS) as Interconnected Media to Maintain Student Capabilities During Pandemic Era

Dhika Maha Putri, Sheila Febriani Putri, Dwi Narullia, Fitri Purnamasari, Mohd. Rizal Palil
The use of technology to facilitate educational activities amid the Covid-19 pandemic era is becoming an urgency in the academic world today. This is intended so that the teaching and learning process remains conducive, including the process of internship activities that must be followed by students....
Proceedings Article

The University Students’ Perspectives on the Advantages and Disadvantages of Online Learning Due to COVID-19

Rizky Firmansyah, Dhika Maha Putri, Mochammad Galih S Wicaksono, Sheila Febriani Putri, Ahmad Arif Widianto
The purpose of this study was to analyze the advantages and disadvantages of online learning due to the COVID-19 pandemic from the university students’ perspectives. This phenomenon is a stage for humans to adapt to the current situation and conditions so that they will find a new pattern of life or...
Proceedings Article

Business in The New Normal Era

Disclosure of Accounting Practice at MSMEs in Malang City

Dhika Maha Putri, Slamet Fauzan, Masculine Muhammad Muqorobin, Mohd Rizal Palil
The Covid-19 pandemic currently requires business in various fields (including MSMEs) to adapt to the new normal life. This also has an impact on maximizing the use of accounting as the main finance media. Given the large contribution of the MSMEs activities, the owner of business should develop adequate...
Proceedings Article

The Effect of External Factors on the Sustainability of Msme Business in Medan City During Covid 19 Pandemy

Rina Walmiaty Mardi, Indra Siregar
The purpose of this study is to determine how the influence of external factors in the form of market access, business climate and financial limitations in Medan City on business continuity during the COVID 19 pandemic. The Indonesian economy is the economy of MSMEs because it contributes more than 60%...
Proceedings Article

Investment Feasibility Study Analysis on the Protected Water Supply System (SPAM) Project

Firda Rahmawati, Sugeng Sulistiono, Fita Setiati
The objective of this study is to determine the feasibility of an investment in a drinking water supply system (SPAM) project in Gresik. Investment feasibility research is research into whether or not an investment project is feasible. The methodology used in this study there are three methods, namely:...
Proceedings Article

The Effect of Fundamental and Macroeconomic Factors on Agricultural Sector Company Stock Prices Listed in the Indonesia Stock Exchange on the 2016-2018 Period

Mayasir Aziza, Suryadi, Atika Syuliswati
The aim of this research is to investigate influence of Fundamental and Macroeconomic Factors for Stock Prices partially and simultaneously testing on the Indonesia Stock Exchange agriculture sector in the 2016-2018 based on Earning per Share (EPS), Return On Assets (ROA), Dividend Per Share (DPS), Debt...
Proceedings Article

Relevant Accounting Information Systems

User Perspective and Information System Designers

Novrida Qudsi Lutfillah, Yenni Mangoting, Riesanti Edie Wijaya
This study aims to understand users and information system designers in designing and implementing relevant accounting information systems. Qualitative research is selected using an interpretive approach that focuses on exploring awareness from the perspective of users and accounting information system...
Proceedings Article

Accounting Treatment for Cryptocurrency

Indonesian Standard

Anton Prawira Manullang, Nur Indah Riwajanti, Kurnia Ekasari
This research aims to identify and explore Indonesia’s crypto currency accounting treatment based on standard and crypto currency development. This research was conducted using a literature review and an interview with three informants as a data source. This study uses the technique of data analysis...
Proceedings Article

Blended Learning Model Design Integrated with Problem Based Learning and Rehearsal Pairs Practice to Increase Motivation and Outcomes in Marketing Management Course

Ludfi Djajanto, Indrayati, Suryadi
In the era of industrial revolution 4.0, the use of technology and the internet was almost implemented in all fields including education, especially in the learning process. The use of information technology in learning becomes a necessity because it facilitates students and lecturers in carrying out...
Proceedings Article

Demand Forecasting of Trading Companies Based on Time Sequence

Fanda Layla Sari
CV Lancar Jaya Sakti is a trading company that has not applied forecasting methods in procurement and long-term inventory analysis, so there is no certainty or basis for making requests for goods from suppliers. The purpose of this study is to describe how the demand forecasting method can be applied...
Proceedings Article

Implementation of Risk Management in Apartments Development Projects

Akromul Khaidar, Firda Rahmawati, Mayasir Aziza, Sidik Ismanu
Risk is difficult to predict in construction projects, so it requires a risk analysis. The first risk analysis carried out is the identification of risks to the project. This research uses qualitative methods and risk assessment and to makes a risk register. The results showed that the company carried...
Proceedings Article

Financial Analysis to Predict Financial Distress of Small and Medium-Sized Entities in Malang City

Kartika DS Susilowati, Nur Indah Riwajanti, Retno Widiastuti
The goal of this study is to examine financial ratios to predict financial distress in small and medium-sized enterprises (SMEs) in the city of Malang. The financial ratios used as vector predictors are Liquidity Ratio proxied by Current Ratio (CR), Leverage Ratio proxied by Debt to Asset Ratio (DAR)...
Proceedings Article

Mediating Role of Good Corporate Governance to Intellectual Capital and Firm Value

Hesti Wahyuni, Erlin Melani, Apit Miharso, Zakiyatul Fuadiyah
Intellectual Capital performance tends to increase the firm value. The effect of intellectual capital to firm value will increase rapidly whenever supported by robust implementation of Good Corporate Governance (GCG). This study is performed to observe mediating effect of GCG to the intellectual capital...
Proceedings Article

Testing Factors is Used to See the Effect on the Fraudulent Financial Reporting in the perspective Fraud Pentagon Theory

Study on Property Sector, Real Estate, and Building Construction Company Listed on the Indonesian Stock Exchange from the 2016-2018 periods

Agus Trihari Krismantara, Ari Kamayanti
This research aims to analyze the factors that encourage fraudulent financial reporting in the perspective of a fraud pentagon theory. This research analyze the influence of variables pressure which proxied by using financial targets and financial stability, the opportunities which proxied by ineffective...
Proceedings Article

Prevention of Accounting Fraud in the Village Government

Fila Sartika Sari, Ari Kamayanti
This research has a purpose to examine factors that affect the level of accounting fraud. The population of this research was employees who work in 10 villages in Kesamben District, Blitar Regency. The approach used in this research was a mixed method, in which a qualitative approach was used to strengthen...
Proceedings Article

The Effect of Cash Turnover, Receivable Turnover, and Inventory Turnover Towards Profitability of Consumer Goods Companies in Indonesia

Ertia Nursanti Eryatna, Nurafni Eltivia, Kuni Utami Handayawati
This research aimed to find out the influence of cash turnover, receivable turnover, and inventory turnover toward profitability of consumer goods companies listed in Indonesia Stock Exchange in the period of 2016-2018 with total population of 51 companies. Sampling technique used in this study was purposive...
Proceedings Article

The Role of Enterprise Risk Management in Enhancing Firm Value Before and During the Covid-19 Pandemic in Indonesia

Sidik Ismanu, Anik Kusmintarti, Edi Winarto
The aim of this study is to investigate the level of implementation of corporate risk management has a positive effect on firm value. Firm value is the investor’s perception of the company’s financial performance. The company’s financial performance is often associated with share prices. Maximizing company...
Proceedings Article

Design of Entrepreneurship Learning Model with Teaching Factory Method to Improve Student’s Competencies

Anik Kusmintarti, Sidik Ismanu, Moh. Abdullah Anshori
The purpose of this study is to design a teaching factory learning model in Vocational Higher Education “. This research is a literature study. This study was conducted at Polinema Bakery. The stages of the study are as follows: (1) review the literature; (2) Carrying out a survey of the bakery industry;...
Proceedings Article

Social Responsibilities Commitment

Study on Mining Companies in Indonesia

Kurnia Ekasari, Andi Kusuma Indrawan, Elvyra Handayani Soedarso, Apit Miharso
This paper aims to portray the social commitments in the sustainability reporting of mining enterprises in Indonesia. This research was using content analysis as a tool of study, by completing throughout symbol coding from the thirty-four social items of Sustainability Reporting of six mining enterprises...
Proceedings Article

Islamic Mini Banking Laboratory Management System

A Comparative Study

Nur Indah Riwajanti, Kartika D.S. Susilowati, Riezky Amalia
This paper aims to explore the management model of Islamic mini banking laboratory for higher education institutions. Data were collected through interviews with informants from five higher education institutions in East Java and Central Java. The results show that the management model was varied. While...
Proceedings Article

Does Border Strength Affect Job Satisfaction and Organizational Citizenship Behavior

Empirical Studies at Higher-Educational Institutions

Nilawati Fiernaningsih, Pudji Herijanto
This study aims to examine and analyze the effect of border strength on job satisfaction and organizational citizenship behavior based on gender and marital status as a control for permanent lecturers at the State Polytechnic of Malang, Indonesia. The number of respondents in this study was 200 people...
Proceedings Article

Inflation Forecasting by Commodity Using the Autoreggressive Integrated Moving Average (ARIMA) Method

Devi Ambar Wati, Nurafni Eltivia, Ludfi Djajanto
The aim of this research is to determine the best Autoregressive Integrated Moving Average (ARIMA) model and its implementation to predict monthly inflation in Indonesia. The data used is the inflation data on the expenditure group of foods, beverages, cigarettes and tobaccos in period January 2010 until...
Proceedings Article

Roasting Coffee Sales Prediction for Demand Satisfaction

Aldo Wicaksono Wibowo
The purpose of this study is to predict sales of coffee roasting at the Café (Coffee and Roastery) Philosophy in 2021. This research was conducted using sales data from 2018 – 2020. The primary data for roasted coffee is sales data. This type of research is quantitative, using excel software tools. This...
Proceedings Article

Risk Management Implementation Planning

Case Study on the Philosophy of MSMEs Café

Aldo Wicaksono Wibowo, Nur Azizah, Primagita Fridayanti, Aang Afandi, Ludfi Djajanto
The guidelines used in this study to design risk management for MSMEs. Café philosophy is the ISO 31000: 2009 standard. This study aims to plan the role of risk management to identify risks that can occur in business processes and to design and find out the processes and steps that must be taken by MSME...
Proceedings Article

The Effect of Good Corporate Governance on Stickiness Cost Level of Manufacturing Companies Listed on Indonesia Stock Exchange in Period of 2017-2018

Kresna Murty, Nurafni Eltivia, Atika Syuliswati
The purpose of this research is to find out whether SG&A cost is sticky and to see whether good corporate governance is able to reduce the level of stickiness cost. Population of this research were manufacturing companies listed on Indonesia stock exchange in the period of 2017-2018. Sample was chosen...
Proceedings Article

The Impact of Covid-19 Pandemic on the Forecasting Indonesian Composite Stock Price Index

Mayasir Aziza, Nurafni Eltivia, Nur Indah Riwajanti
This study aims to obtain the Composite Stock Price Index’s closing price forecast from January to October 2021. This research method uses the single exponential smoothing method. The sample used in this study is the composite stock price index at the closing price for all sectors and all companies on...
Proceedings Article

Impact of Pandemic on Online Marketplace Active Users

Primagita Fridhayanti, Nurafni Eltivia, Nur Indah Riwajanti
This study aims to determine the Shopee Online Marketplace Active Users forecasting against the Covid-19 pandemic in 2021-2022. This study uses secondary data from the iPrice website with 11 years of data from the 2018-2020 period to support this objective. This research is a descriptive quantitative...
Proceedings Article

Does Pandemic Covid-19 Affect Foreign Tourist Visit in Jakarta?

Firda Rahmawati, Nurafni Eltivia, Nur Indah Riwajanti, Hesti Wahyuni
The purpose of this study is to predict foreign tourists visiting Jakarta. This research uses quantitative data methods. The data of this research is data on foreign tourist visits to Jakarta which were taken from January 2011 to September 2020 from the National Statistical Bureau. The results of the...
Proceedings Article

Analyzing the Pandemic Effect on Time series Prediction of Demand and Sales Manufacturing Product

Nur Azizah, Nur Indah Riwajanti, Nurafni Eltivia, Aang Efendi
The purpose of this study is to predict the demand and sales of plastic products in 2021 accompanied by the Covid 19 pandemic. This research is a quantitative descriptive study using time series forecasting methods and data analysis using Microsoft Excel. The data used as research is sales and monthly...
Proceedings Article

Forecasting Analysis on the Impact of Pandemic Towards Cigarette Sales

Siti Holifahtus Sakdiyah, Nurafni Eltivia, Nur Indah Riwajanti, Kurnia Ekasari
The purpose of this study is to analyze sales using moving average forecasting. The method used is a quantitative method with primary data on actual sales results and forecast calculations using the moving average method. The results of this study are sales with moving average forecasting after the pandemic...