Proceedings of the 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019)

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44 articles
Proceedings Article

Examining the Firm Value Based on Signaling Theory

Acep Komara, Imam Ghozali, Indira Januarti
The value of the company is an important factor considered by the company to create increased prosperity of shareholders. With the increase in the value of the company reflected in the price book value, it will give a positive perception of the investor on the invested investment. Therefore, this article...
Proceedings Article

Influence of Organizational Culture Organization of Commitment Impact on Performance and Service Department of Education District Cirebon

Ade Solahudin, Rohyan Abdul Azis
This study aims to determine the organizational culture on organizational commitment and its impact on the performance of services in Cirebon District Education Office. The population in this study were employees of Education Office of Cirebon. The sampling technique in this study is simple random sampling...
Proceedings Article

The Influence of Auditor’s Reputation and Underwriter’s Reputation to Underpricing Shares When Initial Public Offering

Afra Hana Nazihah, Ida Rosnidah, Juwenah Juwenah
Underpricing is an initial public offering phenomenon that often occurs in the capital market. This study aims to obtain empirical evidence about the influence of auditor reputation and underwriter reputation on underpricing of shares. The population in this study are all companies that go public in...
Proceedings Article

Employee Burnout vs Employee Engagement and Its Impact on Turnover Intention

Agi Syarif Hidayat, Agustina Agustina
The purpose of this study was to determine the effect of burnout and employee engagement on turnover intention. The research method used is quantitative research methods. The population in this study were employees of PT. Arteria Daya Mulia (ARIDA) with 841 people. The technique of measuring the number...
Proceedings Article

Managerial Ownership in Indonesia

Agustinus Kismet Nugroho Jati
This study aimed to analyse the effect of the relationship Investment Opportunity Set (IOS), Dividend Pay-out Ratio, Growth, Market Value of Equity and Institutional Ownership affect the level of managerial stock ownership. This type of this research is quantitative research. The study population consists...
Proceedings Article

Fundamental Financial Information as a Signal of Company Value

Ahmad Syifaudin, Yusuf Yusuf, Roni Mulyatno, Benny Dhevyanto
The information contained in the financial statements is a means to communicate company performance. Good company performance will be responded positively by investors in the capital market, so that the company’s stock price will increase. This research examines some fundamental factors in a company...
Proceedings Article

Measuring the Effect of Competence and Training Program on Employees Performance

Anna Suzana, Sandi Nasrudin Wibowo, Yodi Rudiantono, Iin Indrayanti
The purpose of this study was to determine the effect of competence and training program on working performance of the employees at a company. As well as to analyze how much they influence working performance among employees of Kopkar Manunggal Perkasa Cirebon. This research is an associative type of...
Proceedings Article

An Analysis of Economic Value Added Method as a Tool of Measurement of Profitability Comparison (Case Study at Telecommunication Company Listed on the Indonesia Stock Exchange Period 2013–2018)

Aoliyah Firasati
This study aims to measure the profitability comparisons between the companies based on the analysis method of Economic Value Added (EVA) during the period 2013 to 2018 5 at telecommunications companies listed on the Indonesia Stock Exchange (IDX). The method used is descriptive analysis using time series...
Proceedings Article

Does Love of Money, Machiavellian, Religiosity, Socioeconomic Status, and Understanding of the Accountant’s Code of Ethics Affect the Ethical Perception of Accounting Students?

Asep Kurniawan, Ayu Anjarwati
The purpose of this study was to determine the effect of love of money, Machiavellian, religiosity, socioeconomic status, and understanding of the accountant’s professional code of ethics on the ethical perceptions of accounting students. This research is included in the analysis with quantitative data....
Proceedings Article

Encouraging Financial Literacy Through Corporate Social Responsibility of Financial-Service Businesses in Indonesia: A Conceptual Paper

Astrie Krisnawati
The government of Republic of Indonesia, through the Financial Services Authority (OJK), has stipulated regulation No. 76 / POJK.07 / 2016 regarding Promoting Financial Literacy and Inclusion in the Financial-Service Sector for consumers and / or the public. Based on this regulation, all financial-service...
Proceedings Article

Analysis of Market Ratio Toward Stock Return in Retail Companies on 2015–2016

Atik Tri Andari, Yohan Bakhtiar
The capital market is one of the beneficial means for investors to get stock returns. Stock returns can be analysed by using financial ratios, such as market ratio. This study aims to determine whether market ratios affect stock returns in retail companies in 2015-2016. The research method is quantitative...
Proceedings Article

Smart Farming Innovations for Philippines: Strategies and Recommendations

Challoner A. Matero, Marie Jane Jumawan-Matero
This study focuses on Smart Farming Innovations (SFI) of the Philippines. It is motivated by the 5th-agenda of the current Philippine President to increase agricultural and rural enterprise productivity. The study presents a strategy to lead research, development, and market of organic foods as medicine...
Proceedings Article

Small Firm Helping Behavior: Social Norms and Social Capital Perspectives

Dedi Muhammad Siddiq, Yudi Mahadianto
This paper describes social norms and social perspectives to develop a framework for the consideration of helping behaviours among small firms. Based on this framework, this article proposes an agenda for additional theoretical and empirical research on helping among small firms. Some papers that discusses...
Proceedings Article

Behavioral Accounting and Village Financial System: Its Impact on the Performance of Village Government Officials

Dendi Purnama, Siti Nur Azizah
This study aims to analyse the moderation of the implementation of the village financial system in influencing accounting behaviour on the performance of village government officials (strengthening / weakening). This type of research is explanatory research. The data used are primary data collected using...
Proceedings Article

The Influence of Social Media and Online Booking on Decision to Purchase Home Supplies

Darliana Hardjowikarto, Yono Maulana
Public Housing Credit is a government program through BANK BTN for people who are prioritized for those who do not yet have a residence. Cirebon is one area that has many housing development KPR projects. One of the KPR company PT. Karya Berkah Gemilang which is located in Cirebon Regency is competing...
Proceedings Article

Potential Factor that Determines Taxpayer Compliance: The Development of Theory of Reason Action

Dwi Indah Fauziyyah, Tika Septiani, Ayatulloh Michael Musyaffi
Tax compliance is the agreement of taxpayers to fulfil and carry out tax obligations in accordance with the provisions of tax legislation without having to go through tax audit, warnings or threats and tax laws both law and tax administration. This study aims to analyse the effect of tax audits and tax...
Proceedings Article

The Development of Digital Guide to Increase Interest in Tourist Visit of the Kanoman Palace in Cirebon

Edy Hartono, Retno Hidayati, Yono Maulana, Aang Curatman
This research was conducted to determine the interest of tourists visiting Cirebon City in Kanoman Palace. The formulation of the problem in this research is how the digital guide influences the interest of tourists visiting Cirebon City in Kanoman Palace. The method that is used is a pre-experimental...
Proceedings Article

The Effect of Socialization and Knowledge of Interest in Investing in the Capital Market

Firman Hidayat, Kayati Kayati
The capital market in Indonesia has a large role in the country’s economy. The ease of investing in the capital market is not necessarily demanded by all people, this is evident that investors in the capital market are still quite low when compared to the total population of Indonesia, which is only...
Proceedings Article

Mitigation of Displaced Commercial Risk of Islamic Bank in Indonesia

Gista Rismayani, Ulfa Luthfia Nanda
The purpose of this paper is to identify the effect of third-party funds on displaced commercial risk. It was do to mitigates DCR in Islamic banks. This research used a quantitative method with an associative approach that is intended to determine the relationship between variables or the influence between...
Proceedings Article

Study of Corruption Occurrence Based on Religiosity, Ethical Orientation, and Behavioral Orientation

Ida Rosnidah, Wiwit Apit Sulistyowati, Agung Yulianto, Mukarto Siswoyo
The rise of corruption in Indonesia raises the paradigm in the community that the position and power of the person vulnerable triggers the onset of deviant behavior in the form of corruption. Individual factors that can affect one’s actions are religiosity orientation, behavioral orientation, and ethical...
Proceedings Article

The Effect of DER and Interest Rate on Company Value

Intan Rahayu, Laras Pratiwi
The main goal of every company is to get the maximum profit. Besides that, when the company has reached a mature phase, the most difficult thing is how the company maintains its existence, stability, and faces competitors, so that the company can still be favored by investors. There are many factors...
Proceedings Article

Contribution of Social Media in Increasing Marketing of Creative Economy Product

Jefry Romdonny, Soesanty Maulany
Entering the digital era, social media is the right tool for creative economy ventures and consumers to conduct business transactions without being limited to time and space. Therefore, the aim of this research is to find out how much the contribution of social media in increasing the marketing of creative...
Proceedings Article

Motivation and Job Satisfaction Impact on Organizational Citizenship Behavior

Kartono Kartono, Ramlah Puji Astuti, Lenie Febriyani
This research is intended to study the influence of; motivation on organizational citizenship; job satisfaction on organizational citizenship behavior; and motivation and job satisfaction (simultaneously) on organizational citizenship behavior of the employees. The method used in this research is associative...
Proceedings Article

Going Concern Audit Opinion in Agricultural Sector

Laras Pratiwi, Intan Rahayu
The agricultural sector has an important role for the Indonesian economy. Seeing the huge potential, investors should be interested to investing in the agricultural sector, but in reality the agricultural stocks are still quiet enthusiasts. This research aims to determine the factors influence to the...
Proceedings Article

The Effect of Job Satisfaction to Organization Commitment, with the Development of a Career as Variable Intervening

Lisa Harry Sulistiyowati
The purpose of this study was to determine the effect of job satisfaction to organization commitment, with the development of a career as variable intervening. the research method used is quantitative research methods. The population in this study were employees of PT. A line B, 96 permanent employees....
Proceedings Article

The Development of the Maturity Model to Assess the Smart Indonesia Manufacturing Companies 4.0 Readiness

Lukmanulhakim Almamalik
This study aims to propose a maturity model and related tools to assess the readiness of Indonesian smart manufacturing companies in dealing with industry 4.0. The development of this model uses a multi-mixed methodology, combining systematic literature study analysis, semi-structured interviews with...
Proceedings Article

Self-Efficacy and Entrepreneurship Education: Assessing the Impact Toward Entrepreneurial Intentions

M. Rahmat Dzakkiyuddin, Siska Ernawati Fatimah, Adi Setiawan
An imbalance between the number of workers and opportunities available, resulting in an increase in unemployment. Unemployment issues are still not resolved because many human resources are unable to compete for employment opportunities. Data shows that by August 2018, as much as 7,000,691 unemployment...
Proceedings Article

The Effect of Taxpayers Compliance, Tax Socialization and Increase Untaxable Income on Personal Income Tax

Moh Yudi Mahadianto, Apri Dwi Astuti, Chintya Adella Nurhaliza
The purpose of this study was determine the effect of taxpayer’s compliance, tax socialization and increase untaxable income on personal income tax. This study used secondary data and quantitative research methods. The population in this study amounted to 48 (The data are retrieved per month from January-December...
Proceedings Article

PRODAMAS and the Effect on Infrastructure Growth

Novie Astuti Setianingsih, Elmi Rakhma Aalin
The Community Empowerment Program has been the center of topic discussed in Indonesia in the past few periods. This is also related to government policies that are intensively focus on infrastructure development and regional community empowerment. In accordance with the facts, the condition of the Indonesian...
Proceedings Article

Indicator Stock of Return from Side Probability

Nurhana Dhea Parlina, Danang Nuswantoro
This study is to improve the performance of stock investment returns in the pharmaceutical industry in Indonesia order to optimize the financial performance of profitability ratios both ratio as representative Return on Equity and Earning Per Share. Research methods using quantitative methods. There...
Proceedings Article

Determination of the Economic Growth of the City and Districts of West Java Province

Putri Puspita Ayu, Tika Septiani
The purpose of this research was intended to 1) disclose data and information relating to regional indigenous revenue, transfer income, and other legitimate revenues to the rate of economic growth in West Java province. 2) The testing of data on the influence of indigenous revenue of the region, transfer...
Proceedings Article

Digital Capability and Communication Skill for Empowering Self-Efficacy in Tourism Industry

Ratih Pratiwi, Sri Hartono, Editya Nurdiana, Dasmadi Dasmadi
The people’s shifting perspective from buying products to buying “experience” has been phenomenon these days. This phenomenon brings positive effects on the tourism service industry which is potential and prospective to be developed. Indonesia has great potentials to develop the tourism industry. However,...
Proceedings Article

Money Laundering: Customer Due Diligence in the Era of Cryptocurrencies

Razana Juhaida Johari, Norareena Binti Zul, Norli Talib, Sayed Alwee Hussnie Sayed Hussin
Money laundering is a global phenomenon and has been considered as major threat towards economic stability as it is associated with criminal’s activity such as drug trafficking, terrorism funding and financial crimes including corruption and tax evasion. Advancement of technologies and emergence of cryptocurrencies...
Proceedings Article

The Influence of Financing to Deposit Ratio, Return on Assets and Non Performing Finance on Profit Sharing Finance of Sharia Banks in Indonesia

Rika Kartika, Siti Jubaedah, Apri Dwi Astuti
The research aim was to analyze the effect of Financing to Deposit Ratio (FDR), Return on Assets (ROA), and Non Performing Financing (NPF) on profit sharing financing (Mudharabah and Musyarakah). This research was conducted on Sharia Bank registered in Financial Services Authority (OJK) year 2012-2017....
Proceedings Article

Investments Evaluation Model Case in Indonesian Hospital

Daryono Setiadi, Samsul Anwar, Surianti Surianti
This study aims to evaluate the investment in purchasing CT Scan machines at Government Hospital, Government and corporate has a difference s to evaluate their investment Private Hospital, to assess whether the investment is feasible or not can be seen from the financial aspects without ignoring other...
Proceedings Article

Factors Affecting Entrepreneurial Interest Among Students in Higher Education

Siska Ernawati Fatimah, Ario Purdianto
College graduates who wish to become entrepreneurial are still very low. Entrepreneurial knowledge can be obtained through experience or gained academically. This research object is a student who has taken entrepreneurship lectures at the Faculty of Economics. The sampling technique used is Cluster Random...
Proceedings Article

Empirical Study About Islamic Stock Index Case in Indonesia

Siti Jubaedah, Janiman Janiman, Putri Adhiani Islami
This study was intended to test whether the external factors represented by Bank Indonesia Sharia Certificate (SBIS), Exchange Rate, Inflation and BI Rate significantly influence the Indonesia Sharia Stock Index (ISSI) during the period January 2015 to December 2018. This type of research is an explanatory...
Proceedings Article

Testing the Relationship of Leadership Style, Discipline of Work, and Organizational Culture on Performance of PT. K

Siti Maryam, Noveria Susijawati, Lisa Harry Sulistiyowati
The purpose of this study was to determine the effect of leadership style, discipline of work, and organizational culture on performance of pt. k. The research method used is quantitative research methods. The population in this study were employees of PT. K with 52 people. The technique of measuring...
Proceedings Article

The Ethical Climate–Influenced Whistleblowing Intention

Siti Nur Hadiyati, Junaedi Yusup
This research aims to analyses whistleblowing intention influenced by ethical climate. The method used is an exploratory method followed by descriptive quantitative. Results showed ethical climate – principle affect both internal and external whistleblowing intentions. However, ethical climate- egoism...
Proceedings Article

Toward the Mutual Evaluation Review: Are Indonesian Banks Healthy?

Siti Nur Hadiyati, Rina Destiana
This research aims to describe the level of banking readiness to face the Mutual Evaluation Review based on their banking financial performance. The method used is a descriptive quantitative. Results showed both conventional and syaria banks were healthy. However, due to the range of the bank healthy...
Proceedings Article

Effect of CAR, LDR, NPL, and NIM on ROA in Devisa National Public Private Banks Registered on the IDX 2013–2017 Period

Teguh Pranowo, Abdul Haris, Erwin Budianto, Mardiyani Mardiyani
The research on Foreign Exchange BUSN is aimed at knowing the effect of CAR, LDR, NPL and NIM on ROA in Devisa National Public Private Banks Registered On The IDX 2013-2017 Period. The type of research used is associative research. Using quantitative methods. The population in this study is BUSN consists...
Proceedings Article

The Effect of Training on Diversification of Processed Fish Products and Community Development of Interest in Entrepreneurship

Teni Novianti, Gita Erlangga Kurniawan
This study aims to determine the effect of skills training on diversification of processed fish products and community development to increase entrepreneurial interest in Randegan Kulon Village, Jatitujuh District, Majalengka Regency. This research is a field research with quantitative descriptive approach....
Proceedings Article

Effect of Board of Commissioners and Audit Committee on Earning Management

Ulfa Luthfia Nanda, Yeni Fitriani Somantri
Earning Management is actions taken through the choice of accounting policies with the aim to fulfilling own interest or increasing the market value of company. The aim of this research is to analyze the influence of board of commissioners and audit committee to the earning management in bank sub sector...
Proceedings Article

Crowdworking: Is It Beneficial in Destination Marketing?

Windi Novia Ratri Wardhani, Ratih Pratiwi, Sri Hartono, Editya Editya, Dasmadi Dasmadi
With social media, the opportunities to promote the destination and its amenities online are virtually endless. Crowdworking in tourism industry defines as tourism destination that employ digital natives to tagging photograph and review their experience in visiting destination to their social media with...