Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021)

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38 articles
Proceedings Article

Peer-Review Statements

Nurafni Eltivia, Nur Indah Riwajanti, Kartika Dewi Sri Susilowati
All of the articles in this proceedings volume would be have been presented at the 3rd Annual Management, Business, and Economics Conference (AMBEC) during 4 September 2021 virtually. These articles have been peer reviewed by the members of the Scientific Committee and approved by the Editor-in-Chief,...
Proceedings Article

Visualization of Fintech Research Trends (Financial Technology) Using VOSViewer

Monika Handayani, Muhamad Hendra Sunarya, Muhammad Bahit
Nowadays technology in the field of economics and financial services, almost everything can be done by users with the help of gadgets, such as payments, fund transfers, loans, fundraising, to asset management can be done quickly and briefly thanks to modern technology. Fintech or an abbreviation of financial...
Proceedings Article

The Role of Entrepreneurship Orientation in Mediation of Social Capital and Innovation to Augment Marketing Performance of Small Medium Enterprises (SMEs)

Achmad Zaini, Diana Eka Poernamawati
In this study, we focus on the importance of entrepreneurship to mediate social capital and innovation, thus improving the marketing performance of Small and Medium Enterprises (SMEs). We took the research sample from exporting SMEs members of the East Java SMEs Facebook group with a total number of...
Proceedings Article

The Influence of Santripreneurs on the Realisation of Sharia Business in Malang Islamic Boarding Schools

Raisa Fitri, Sudarmiatin Sudarmiatin, Della Ayu Zona Lia, Filianti Filianti
This study aims to develop the potential of young entrepreneurs to improve the community’s welfare through the basis of Islamic boarding schools. This type of research is quantitative with a causal approach, and the population is an Islamic boarding school in Malang City. This research data collection...
Proceedings Article

Semantic-Based Chatbot Application Development to Improve Online Store User Service

Yosi Afandi, Maskur Maskur, Abdul Waris
The use of chatbot applications as virtual customer service can help potential online store visitors before making transactions due to time constraints in serving customers, ordinary humans cannot answer questions or serve customer requests at any time. Prospective visitors can communicate with the seller...
Proceedings Article

The Impact of Covid-19 Pandemic on Electronic Money Transactions

(A Study Case in Indonesia)

Carmelita Vivi Septianurmayanti, Ahmad Danu Prasetyo
The rapid technological development has influenced Indonesia’s payment system. Due to the pandemic, people tend to seek cashless payment methods to limit physical contact. By using monthly time-series data from Bank Indonesia and Yahoo finance website during 2015–2020, to investigate the influence of...
Proceedings Article

Does Profiling Fraudsters Increase Auditor’s Professional Skepticism?

Empirical Evidence of the Narcissistic Profiles

Darsono Darsono, Anis Chariri, Indira Januarti
Profiling the psychological characteristics of fraudsters including narcissism is perceived as an important factor for auditors especially with their responsibility for fraud detection. Such profiling should increase the auditor professional skepticism during brainstorming sessions. This study aims to...
Proceedings Article

What are Determinant Factors for Master Student (Gen Y) to Join on Indonesia’s Giant Digital Startup?

Dediek Tri kurniawan, Afwan Hariri Agus Prohimi, Sopiah Sopiah, Yesiana Ihda Kusnayain
The research of the millennial generation (Generation Y) has been widely discussed in various theoretical and empirical studies. The purpose of this research is to provide the ideal company perspectives for Indonesian Generation Y master students and the factors that encourage them to join Indonesian...
Proceedings Article

The Performance of Village Owned Enterprises in Cianjur During the Covid-19 Pandemic and Factors that Influence Their Success

Rizal Yaya, Ujang Nurdin, Rudy Suryanto
This study aims to determine the influence of environmental uncertainty, accountability, management competency, internal control, and management commitment towards village-owned enterprises (VOEs) performance in Cianjur Region, West Java during pandemic COVID-19. This study used a mixed-methods approach...
Proceedings Article

Implementation of the Accounting Bookkeeping System for MSMEs During the Covid 19 Pandemic

Sulastri Sulastri, Dhika Maha Putri, Ferby Mutia Edwy, Mohd. Rizal Palil
The purpose of this study was to find out how the practice of financial accounting in MSMEs in East Java Province, especially during the Covid Pandemic. This research is qualitative research using a case study approach. The data used in this study are primary data and secondary data. Primary data is...
Proceedings Article

Enhancing Students’ Public Sector Accounting Learning by Using Augmented Reality

Imam Mulyono, Mika Marsely, Siti Amerieska
Public sector accounting is regarded as a critical component of accounting students’ foundational skills that should be mastering. Basically, in terms of transaction recording, public sector accounting differs significantly from finance or managerial accounting. So it is important to give an interactive...
Proceedings Article

The Effect of Green Product Attributes and Eco Label Information on Green Purchasing Decision

(A Study on Consumers of Rinso Anti – Stained Detergent)

Asminah Rachmi, Rr. Tri Istining Wardani, Dwi Sudjanarti
This study aims to investigate the effect of green product attributes, and eco label information to green purchasing decision (a study on consumers of Rinso Anti Noda detergent). Purposive sampling method was applied for data collection to 114 samples. Data analysis used multiple regression analysis....
Proceedings Article

The Practice of Islamic Contracts in Islamic Bank X

Nur Indah Riwajanti, Kartika D. S. Susilowati, Nurafni Eltivia, Oktaviana Dwi Hariani
The aim of the research is to explore the practice of Islamic contracts at Islamic Bank X, particularly from a financial standpoint, as a preliminary to doing applied education research. The exploratory descriptive approach is used in this study, with data collected through interviews with employees...
Proceedings Article

Research on Indonesian Manufacturing Companies in the Practice of Corporate Social Responsibility During the Covid-19 Pandemic Era

Kurnia Ekasari, Ari Kamayanti, Padma Adriana Sari, Elvyra Handayani Soedarso
The prolonged COVID-19 pandemic has triggered academics and practitioners to examine the impact of this pandemic from various perspectives, including in the fields of accounting and social science. The study traces the corporate social responsibility of manufacturing companies listing in The Indonesian...
Proceedings Article

Boosting the Mosque Management During COVID-19 Pandemic

A Case Study

Mochammad Arif Budiman, Andriani Andriani, Mairijani Mairijani, Sari Hepy Maharani
The purpose of this article is to explain the mosque management during the COVID-19 pandemic which specifically discusses the Al-Muhajirin Mosque in Banjarmasin as a case study. This study uses a qualitative approach with data collection methods in the form of interviews, observations, documentation,...
Proceedings Article

The Impact of COVID-19 Pandemic on Financial Performance of Islamic Banking in Indonesia

Mochammad Arif Budiman, Salna Azzahrah, Andriani Andriani
This study evaluates the financial performance of Islamic banking in Indonesia during the Coronavirus pandemic by looking at the financial accounts of chosen Islamic banks. The variables of the study include NPF, FDR, CAR, ROA, and ROE. This quantitative examination utilized a comparative-analytical...
Proceedings Article

The Meaning Taxpayer Compliance in Tri Hita Karana’s Perspective

Novrida Qudsi Lutfillah, Yenni Mangoting, Riesanti Edie Wijaya
This study aims to interpret tax compliance to return to its essence, namely mutual welfare through relationships with God, fellow human beings, and with the environment using the value of Tri Hita Karana (THK). The Nusantara paradigm was chosen to be able to interpret tax compliance with THK values...
Proceedings Article

Implementation of ISAK 35 to Increase the Accountability of Mosque Financial Report

Andriani Andriani, Esmeralda Elfaradayanti, Rizky Fadhillah, Mochammad Arif Budiman
Mosque is center of Moslem worship activities. On the other hand, mosque also conducts variety of social and religious activities, thus it can be categorized as non-profit organization. In order to present its accountability, mosque needs to prepare financial report that is comply with Indonesia Accounting...
Proceedings Article

Human Capital’s Mediating Effect on the Effectiveness of Audit Committees and Real Earnings Management

Sri Layla Wahyu Istanti, Anis Chariri, Agung Juliarto
The goal of this paper is to look at the impact of human capital on the relationship between audit committee effectiveness and meeting frequency and independent audit committees with actual earnings management. This article is the result of quantitative research using data from manufacturing companies...
Proceedings Article

Empirical Analysis of Salt Production from Non-physical Factors

Eni Puji Estuti, Wachidah Fauziyanti, Silvia Hendrayanti
Salt productivity in Indonesia still needs to be done in-depth analysis. Indonesia as a maritime country has not maximized its sea potential, it is proven that the government is still carrying out salt imports. This study aims to analyze the productivity of salt seen from human capital of salt farmers,...
Proceedings Article

The Progress of Marketing Model Based on Electronic Marketing for UKM of Sanan’s Tempe Chips in Malang City

Mohammad Maskan, Tundung Subali Patma, Heru Utomo, Maskur Maskur
This research was conducted to develop a marketing model by UKM based on e-marketing that has contextual characteristics, creativity, and learning by doing, so that it can reach a wider market area. One of their weakness factors is the use of information technology such as e-marketing. Companies that...
Proceedings Article

Market-Based Innovation Capability: A Perspective of Resource Advantage Theory of Competition

Tumpal P. Situmorang, Farida Indriani
Highly competitive environment requires a company to explore any market opportunities for it to maintain its business quality. Company’s capability to identify market opportunities will raise its sustainability and competitive advantage, which may potentially improve its performance. Competitive advantage...
Proceedings Article

Leverage’s Effect on Corporate Performance Using Firm Size as a Moderating Variable

Wiyarni Wiyarni, Olivia Shendy, Bunyamin Bunyamin
Goals of present research are looking at how financial leverage affects presentation of company, with corporate size as a moderating factor. Real estate businesses that listed in the Jakarta Stock Exchange for years 2018 and 2019 are used as sample in this study. This study collected 40 samples using...
Proceedings Article

The Effect of Non-financial Performance Measures on Role Clarity and Procedural Fairness

The Role of Knowledge of Performance Appraisal Systems

Utami Puji Lestari, Yusep Friya Purwa Setya, Lanita Winata
Due to the lack of efficiencies of traditional performance measures that focus on financial performance, organizations emphasize non-financial performance measures. There is a growing discussion on the advantages and consequences of non-financial performance measures usages, such as employees’ behavior....
Proceedings Article

The Ethical Practices of Plagiarism Management in Higher Education

Aisyah Vanadia Rubianto, Ima Kristanti, Putri Ayu Berlianingtyas
This research aims to explore and identify students’ approach to minimize the plagiarism result. The method used is descriptive method with a sample of 241 students’ undergraduate thesis and final report from accounting department of State Polytechnic of Malang in 2020. The plagiarism test itself is...
Proceedings Article

Capturing Stakeholder Needs: A Case Study About Satisfaction Survey Follow-Up in the University

Dwi Narullia, Dhika Maha Putri, Fitri Purnamasari, Mohd. Rizal Palil
This study aims to narrate stakeholder perceptions of the follow-up to university satisfaction survey results. Informants in this study are stakeholders at universities in Indonesia who have good ratings in public services, especially in terms of information disclosure. The research uses a qualitative...
Proceedings Article

Analyzing the Needs for Developing an Android-Based Learning Media Application in the Subject of Appraisal

Kartika D. S. Susilowati, Nur Indah Riwajanti, Muhammad Muwidha
The goal of this study was to determine whether there was a need for developing android-based learning materials in the Appraisal course. This is exploratory descriptive research. The subjects of this study were students in the State Polytechnic of Malang’s Diploma IV Finance study program, class of...
Proceedings Article

Building Trust in Managers Through Agile Practices in a Dynamic Environment

Bulent Akkaya
The purpose of this study is to examine how six agile practices –team collaboration, competency, flexibility, quickness, changed oriented, result oriented- may support and enhance trust in managers. A quantitative method was used in this study. Based on a sample of 269 employees from Turkey, research...
Proceedings Article

The Relationship Between Job Embeddedness and Career Success

Bulent Akkaya, Ana Kazaishvili
Background and Aim: The need to manage personnel in today’s highly competitive and volatile workplace has made retention research relevant and vital. A fundamental topic in management research is what dynamic and adaptive behaviours of managers motivate employees to stay with their company. In this study,...
Proceedings Article

The Effect of Information Quality and Experience Quality on Trust and Its Impact on Customer Loyalty

The Role of Trust Variables Mediation in the Use of the Mobile Grab Application

Tundung Subali Patma, Ludfi Djajanto, Saniman Widodo, Karisma Sri Rahayu
This study aims to determine the effect of information provided by mobile applications and experiences in using mobile applications on the trust in the use of mobile applications and their impact on the loyalty of the use of mobile applications Explanatory research employing a quantitative methodology,...
Proceedings Article

The Rapidly Rising Trajectory of Digital Zakat Payment in Pandemic Indonesia (A Case of the Collaboration Between BAZNAS and the GoPay)

Mari Adachi
This study aimed to explore, using a qualitative approach, the new practice of digital zakat payment in Indonesia under the current pandemic situation. As the study began in April 2021, data were obtained through the following methods/sources: an online interview with the president director of BAZNAS,...
Proceedings Article

Analysis of Muzakki Intention in Paying Zakat Using Electronic Zakat Payment System

Hasan Mukhibad, Doddy Setiawan, Y. Anni Aryani, Falikhatun
Realization of zakat acceptance in Indonesia is still not optimal even though many Amil Zakat Institutions (AZI- Lembaga Amil Zakat) have developed an Electronic Zakat Payment System (EZPS). This study was conducted to explain behavior intention to use EZPS using a technology acceptance model approach....
Proceedings Article

Analysis of Global Sharia Mutual Fund Performance and Benchmarking Using Dow Jones Islamic Market Index

Robiatul Hidayah, Hesti Wahyuni
This research aims to analyze the performance of Global Sharia Mutual Funds in Indonesia and analyze market performance projected with the Dow Jones Islamic Market Index as a benchmark. This type of research is descriptively quantitative. The data collection instrument is documentation. The data collected...
Proceedings Article

The Influence of Firm Size, Ownership Structure, Leverage, and Audit Quality on Earnings Management

Retnaning Ayu Dyah Sawitri, Novrida Qudsi Lutfillah, Triesti Candrawati
This study aims to identify and analyze the factors that influence earnings management in manufacturing companies listed on the IDX. The method of determining the sample used is purposive sampling in accordance with predetermined criteria. The number of samples obtained are 36 manufacturing companies...
Proceedings Article

Implementation of Transactional Theory to Unlock the Secrets of Investor Behavior in the Capital Market

Satia Nur Maharani, Setya Ayu Rahmawati
When traditional financial theory is tested in an actual context, various anomalies have been discovered. Such anomalies are the result of deviations from the norms established by standard financial theory. Further analysis of the anomaly leads to the understanding that the actual observed behavior is...
Proceedings Article

The Effects of Electronic Word of Mouth and Product Quality Towards the Decision to Purchase the MS Glow Acne Series Bundle in Malang

Baroroh Lestari, Heniar Farin Fahira
The rapid advancements of Information Technology enable online social networks to become a new medium for Electronic Word of Mouth (e-WOM) about the quality of purchasable goods. One of which is the Acne Series bundle produced by MS Glow. MS Glow is an Indonesian skin care and beauty company. This study...
Proceedings Article

Does Information Technology Affect the Marketing Performance of Exporting Small and Medium Enterprises (SMEs) Which Depend on Intermediaries?

Achmad Zaini, Diana Eka Poernamawati
This study analyzes the function of IT in mediating entrepreneurial and marketing attitude to improve SME marketing performance. This research was conducted in Greater Malang, East Java, Indonesia from May to June 2019 using a sample of 50 exporting SMEs—but only 43 units answered the questionnaires....