Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)

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171 articles
Proceedings Article

Financial Leverage and Profitability of Pharmaceutical Companies in Indonesia Stock Exchange

Badria Munthashofi, Imas Purnamasari
The problems that analyzed in this study are a decrease in the profitability of pharmaceutical sub sector companies. The decrease in the profitability indicates a company's financial performance it’s also declined, thus the company's capability to generate earnings also decreased. This study aims to...
Proceedings Article

The Influence of Local Own-Source Revenue towards Regional Financial Independence

Leni Yuliyanti, Nugraha Nugraha, Yanyan Kurnia Fadilah
This study aims at determining the influence of local own-source revenue towards regional financial independence. This study based on regional government regencies and municipalities of Indonesia. The research employed descriptive verification and documentation method as data collection technique. This...
Proceedings Article

Building Student Soft Skill Ability through Cooperative Learning

Nugraha Nugraha, Imas Purnamasari
The purpose of this study was examined the effect of cooperative learning model on the improvement of student soft skills, the influence of school type on the improvement of student soft skills, and the effect of learning outcomes on the improvement of student soft skills. The research was done through...
Proceedings Article

Cost Management in Higher Education

Asep Kurniawan
This study analyzes the cost management in higher education. The focus is to be studied in this research is the source from which funds higher education, the role of leadership, organizational structure, and policy leaders in management education costs. The method used was a case study with a qualitative...
Proceedings Article

The Entrepreneurial Motivation trought Locus of Control and Social Interaction

Kurjono Kurjono
The main problem that is the study of this research is low motivation of entrepreneurial in vocational students. This is because vocational school graduates are ready to work in the business world. The purpose of this study was to determine the effect Locus of Control and Social Interaction on entrepreneurial...
Proceedings Article

The Determinants of Bank Profitability: Empirical evidence from Indonesian Sharia Banking Sector

Dedi Supiyadi, Meta Arief, Nugraha Nugraha
This paper aims to examine the internal and external determinants of sharia banks profitability in Indonesia over the period 2010 – 2017. The bank profitability is measured by return on assets (ROA) as a function of bank-internal and external determinants. Using balances data set and fixed effect model,...
Proceedings Article

Total Realization of Regional Income and the Implications on Regional Financial Performance in West Java Province 2013-2017

Andi Primafira Bumandava Eka, Nugraha Nugraha
The implementation of regional autonomy brought changes to the management of Regional Finance in general and the management of the Regional Budget in particular which was fully handed over to the regional government. One of the objectives of implementing regional autonomy and fiscal decentralization...
Proceedings Article

Increase Interest in Entrepreneurship Seen from Financial Literature, Self Efficiency and E-Commerce

Indra Mulia Pratama, Nugraha Nugraha
This study aims to Obtain evidence on the influence of financial literacy on increasing interest for entrepreneurship, the effect of self-efficacy on the Increase of entrepreneurial interest and e-commerce influence on increasing interest for entrepreneurship. Theory of Planned Behavior states that one's...
Proceedings Article

Teacher Skills Using Learning Media and Teaching Style to Teacher Competency

Rizkiana Zahra, Kurjono Kurjono
The lack of competencies possessed by teachers is still an unresolved problem. Teachers are one of the motivators to achieve the goals of national education. Law No. 14 Year 2005 on Teachers and Lecturers and Government Regulation no. 74 Year 2008, the competence of teachers includes pedagogic competence,...
Proceedings Article

The Effects of Ownership Structure on Bank Profitability

Dewi Asri Rosalina, Nugraha Nugraha
This study aims to examine the effects of ownership structure on the profitability of banks in Indonesia. The structure of bank ownership is divided into three categories, namely government, private domestic, and foreign ownership. Bank profitability is measured by Return on Assets (ROA) and Return on...
Proceedings Article

Community-based MSMEs (Micro, Small, Medium Enterprises) Financing Model to Increase Bussiness Independence

Heni Mulyani, Ajang Mulyadi
This research aims to develop MSMEs financing community-based model to increase business independence. The goal to be achieved in this research is a model of MSMEs financing that can be implemented by small and medium entrepreneurs to improve business independence. The method used in this research is...
Proceedings Article

Testing of Dividend Signaling Theory

Imas Purnamasari, Heraenitanuatmodjo Heraenitanuatmodjo
This research aims to test whether dividend policy gives positive signal or negative signal to change of company value. The research was conducted at basic industry and chemical company which listed in Indonesia Stoc Exchange period 2006-2015. Variable used in this research is dividend policy in proxy...
Proceedings Article

Revenue Concentration and Debt Usage: As they affect fiscal distress in district government

Ida Farida Adi Prawira, Silvi Aulia Darus
This paper investigates revenue concentration and debt usage with fiscal distress in district government with adopting Trussed and Patrick Fiscal Distress Model. We hypothesize that fiscal distress is positively correlation with revenue concentration and debt usage. This study uses descriptive method...
Proceedings Article

Member Perception of Baitul Maal Wa Tamwil

Elis Mediawati, Arim Arim, Silviana Agustami, Andi Irwansyah Mattupuang, Siska Yulia Solihati, Wina Sholehah, Ida Indriani, Galih Tresna Perdana
This study aims to analyze the opinions of members towards BMT. Research subjects are individual members who use BMT services. Data analysis method is descriptive statistics. The results of the analysis conclude that members prefer to propose murabahah financing to develop their business. Most members...
Proceedings Article

The Role of Intellectual Capital and Management Ownership on Financial Performance

Indah Fitriani, M. Rasyid Ridho
This study aims to analyze the effect of intellectual capital and managerial ownership on financial performance. The research was conducted in the information technology sector that was listed on the Indonesia Stock Exchange in 2010-2015. This research uses quantitative verification method and regression...
Proceedings Article

Corporate Social Responsibility Disclosure, Ownership Structure and Tax Aggressiveness

Toni Heryana, Arizal Zul Lathif
This study aims to empirically examine the effect of corporate social responsibility disclosure and ownership structure on tax aggressiveness, especially in mining companies operating in Indonesia. The results of testing hypotheses using panel data regression obtained results that disclosure of corporate...
Proceedings Article

Behavioral Intention Analysis on E-Money Services in Indonesia: Using the modified UTAUT model

Refi Rifaldi Windya Giri, Dinny Apriliani, Alfira Sofia
The level of use of e-money services in Indonesia is still relatively low. Low in trust and high risk are thought to be determinants of the level of community behavioral intention. On the other hand, other factors of age, gender and level of education also affect the relationship of behavioral intention...
Proceedings Article

Analysis of Investment Policy of Local Government in the Era of Industrial Revolution 4.0

Budi Supriatono Purnomo, Alfira Sofia
Local governments as public service providers have an important responsibility in an effort to improve the welfare of the community within the local government. One of the efforts that can promote the improvement of people's welfare in the financial perspective is to improve the investment climate. West...
Proceedings Article

Strategic Effort to Improve Tax Compliance

Memen Kustiawan, Hanifa Zulhaimi, Ikin Solikin
This study is directed to identify any strategy that can be done to improve tax compliance. With the spirit of the state apparatus, especially the Civil Servant, in reporting the taxes, it is expected to become a continuously growing and infectious snowball to the taxpayers to report their taxes correctly,...
Proceedings Article

Comparison Analysis of Sharia Banking Financial Performance Using Income Statement Approach and Value Added Statement Approach

Arim Nasim, Siska Yulia Solihati
This Study aims to analyze the difference between the income statement approach and the value added statement approach used to measure the financial performance of Islamic banking in Indonesia. Research subjects are Islamic Banks listed in Indonesia. Data analysis method is descriptive statistics. The...
Proceedings Article

The Influence of Good Corporate Governance and Profitability into the Disclosure of Sustainability Report in Banking

Silviana Agustami, Yunis Listiani
This research aimed to know the effect of good corporate governance and profitability on sustainability report disclosure in banking in Indonesia in 2013-2015. The research method applied in this study was descriptive and verificative methods. The technique for the data collection was trough examining...
Proceedings Article

Analysis of the Effectiveness of Promoted Listings Using the Method of EPIC Model

Wensley Reyes, Nikolee Marie Serafico, Heny Hendrayati, Agus Ramdhan
In the world of advertising, various types of advertisements continue to be developed in accordance with time, technological advances, and current patterns of consumer behavior. However, the most common problem nowadays is that most people do not like advertisements while browsing on the internet. Presently,...
Proceedings Article

Quality Function Deployment Analysis on Transportation Services

Chairul Furqon, Mokh. Adib Sultan, Solehatin Ika Putri
Transportation is one of the factors supporting the economic activity of the society. However, the safety factor and the timeliness of transportation services are still a major problem, especially in West Java, Indonesia. The growing number of people and implications for congestion, making transportation...
Proceedings Article

Distinctive Capabilities: Can it be a source of competitive advantage?

Annisa Ciptagustia, Kusnendi Kusnendi
The aim of this research was to explore the effect of distinctive capabilities to competitive advantage rattan furniture industry. The samples of this verificative research are 70 companies member of ASMINDO Cirebon, East Java, Indonesia. In this research we use stratified proportional random sampling...
Proceedings Article

The Implementation of Role-Playing in Understanding Ponzi Scheme Investment

Maya Sari, Nugraha Nugraha
The practice of Ponzi schemes is still widely found today. This study aims to implement and develop role-playing method on learning Ponzi scheme investment for undergraduate students. In this semi-experimental study, there were 27 students involved and treated as sample who were selected randomly. A...
Proceedings Article

Fashion SMEs: Strengthening a brand image through social media

Arief Budiman, Heny Hendrayati, Mochamad Achyarsyah
It can be said that social media is a new media, a powerful media for the future. It's a media where every brand has a chance to have its own media. Its ability to encourage consumers to participate or so-called consumer generated content will make communication to be efficient, fast, and timely. The...
Proceedings Article

Geoproduct Development as Part of Geotourism at Geopark Belitong

Ayu Krishna Yuliawati, Rofi Rofaida, Budhi Pamungkas Gautama, Mohamad Sapari Dwi Hadian
Geopark in Indonesia has SMEs which are engaged in geoproduct development. Geoproduct are products and services created by the community living in the surrounding geopark areas. Geopark has become a targeted destination for geotourism in Belitong, Indonesia. These geopark have unique geoproduct development....
Proceedings Article

Market Potential of PDAM Infrastructure Financing with Trade Credit

Didin Saepudin, Nenny Handajani, Tata Zaenal Mutaqin
The achievement of the target of fulfilling drinking water needs in Indonesia is not easily met. One of the main problems is the financing of PDAM infrastructure development. Many infrastructure financing models have offered, but not necessarily in accordance with the conditions of the company. The developed...
Proceedings Article

Analysis of Typology of Womenpreneur in Fashion

Heny Hendrayati, Vanessa Gaffar, Arief Budiman, Oce Ridwanudin
There are only limited number of studies that examine the development of women entrepreneurs in Indonesia. There are at least two main reasons why the development of women entrepreneurs in Indonesia needs to be examined. First, national and West Java data on the number of women entrepreneurs and their...
Proceedings Article

Factors Influencing Restaurant Selection in Bandung Culinary City

Vanessa Gaffar, Heny Hendrayati, Vemi Purwadi Bahtiar
The development of tourism Indonesia shows a significance result from time to time. This can be seen by the increase number of tourists travelling in Indonesia. One of the famous tourist destinations in Indonesia is Bandung City. Bandung is not only well known for its beauty of the nature, but also for...
Proceedings Article

Higher Education Management Revitalization in Indonesia in Efforts to Increase Global Competitiveness

Nanang Fattah, Budhi Pamungkas Gautama
This study aims to obtain a model in managing PT that is globally competitive. This paper is based on a view that Globalization as a general phenomenon has implications for the dynamics of college life. An indication that can be observed is the existence of Global Student Mobility. For example at UPI...
Proceedings Article

Value Chain Model in Dairy Industry to Improve Business Competitiveness

Rofi Rofaida
Ministry of Agriculture and the Ministry of Industry said that the dairy industry is one industry that occupies a strategic position based on the potential development and strategic role in the national economy. Nevertheless, the results of scooping study conducted by the Agency for Agricultural Research...
Proceedings Article

The Effect of Coaching on Employee Performance

B Lena Nuryanti, Masharyono Masharyono, Hanani Fauziatunisa
The study aims to determine the effect of coaching on employee performance at PT. Sari Ater Hotel and Resort Subang. The research uses descriptive analysis technique and verification. It adopted an explanatory survey method involving 62 respondents that are selected using saturation sampling with population...
Proceedings Article

Management Commitment and Partner Relationship Program toward Export Performance of Handicraft Industry

Fansuri Munawar, Agus Rahayu, Disman Disman, Lili Adi Wibowo
This paper aims to develop a model relationship between management commitment and partner relationship program to handicraft export performance. This paper uses a conceptual study by conducting a review of related literature from various journal article sources thoroughly before developing propositions...
Proceedings Article

Learning Activeness through Learning Media and Class Management

Indri Nuryasintia, Lili Adi Wibowo
This research was conducted with the aim to test the influence of learning media classroom and class management on student learning activeness learning XII MIA 3 SMA Negeri 1 Lembang. Activity of students in learning is an important and fundamental problem that must be understood, and developed every...
Proceedings Article

Smart Tourism Strategy in Increasing the Number of Tourist in Indonesia

Dimas Yudistira Nugraha, Lili Adi Wibowo, Disman Disman, Ratih Hurriyati
The number of tourists in Indonesia are increasing rapidly. Tourism programs from Indonesian government plays an important role in numerous parts of tourism. One of Indonesian government tourism program is by implementing smart tourism. Smart tourism program is potentially increasing experience of the...
Proceedings Article

Determinants of Factor That Affect Liquidity Risk of Islamic Banks in Indonesia and Malaysia

Yessi Sasmita Anggun, Ikaputera Waspada
This study aims to analyze the factors that influence liquidity risk in Islamic banks in Indonesia and Malaysia. Research uses descriptive methods and quantitative methods. The indicator used in analyzing liquidity risk is Size of Firm, Return On Assets, Return On Equity, and Capital Asset Ratio. The...
Proceedings Article

Self Regulated Learning Effect on Learning Outcomes in Moderated Student Learning Motivation

Novita Sri Ariyanti, Dadang Dahlan
Learning outcomes is one benchmark achievement of teaching and learning activities in schools. Many factors can affect the learning outcomes used by students in school, one of the factors that influence self regulated learning. Self regulated learning is the process by which a learner activates and sustains...
Proceedings Article

Analysis on the Effectiveness of Curriculum 2013 Implementation (Survey to economics teacher in the greater Bandung)

Ilhamsyah Maulana, Neti Budiwati, Ani Pinayani
This study aimed to determine the effectiveness of Curriculum 2013 implementation by Economics Teachers in the Greater Bandung, and know the influence of teachers’ competencies on the effectiveness of Curriculum 2013 Implementation. The study used survey method by questionnaire. The results showed that...
Proceedings Article

The Influence of the Effectiveness of Leadership Style on Performance of Employees

Nova Rahmawati Chaidir, Eeng Ahman
The effectiveness of leadership style is an important factor in influencing the performance of employees. This research aims to know the influence of the effectiveness of leadership style on performance of employees in the Directorate of human resources of PT Bio Farma (Persero). The population of the...
Proceedings Article

Influences of Problem Posing Method and Conventional Method on Problem-Solving Ability in High-School Student

Dewi Daryati, Nugraha Nugraha, Nani Sutarni
This research is in the background by base of flexible level of student during a process of learning, which is still happening in the field. Base responsive level of student can be seen as the result of economic test value class XII IPS Year lesson 2017/2018. The purpose of this research is to know the...
Proceedings Article

Influence of Learning Model through Problem-Based Learning Method to Improve Student Learning Outcomes

Rosalina Puspa Tirta, Suwatno Suwatno, Rasto Rasto
This research is about the influence of the use of learning model through Problem-Based Learning (PBL) method to improve student learning outcomes. Problem in this study is the low learning outcomes of students on correspondence lesson's material and information class eleven Office Management programs...
Proceedings Article

Prospective Workers’ Self Responsibility and Confidence: A post-industrial work practice reflective study

Rini Intansari Meilani, Rita Rosmawati
Self-responsibility and confidence have been believed as two of many soft skills significant for workforce success and human capital development. Considered as important qualities of professionals, demands for these intangible personal attributes have increased significantly around the world and, thus,...
Proceedings Article

The Influence of Work Life Balance on the Organizational Commitment of Female Employees

Tigin Lugiani, Tjutju Yuniarsih
This study aims to determine the effect of work life balance on organizational commitment to female employees of PT Kwanglim YH Indah. The research method used is quantitative method using the SPSS 21 program. The data used in this study are primary data obtained from interviews and questionnaires. The...
Proceedings Article

Influence of Industrial Work Practices and Learning Achievements on Students Work Readiness

Lia Yuliani, Tjutju Yuniarsih
This study aims to examine the influence of industrial work practices and student achievement on the readiness of students of class XI Accounting 1 Baleendah 3 Vocational High School, a research method used survey with quantitative approach. Data analysis technique used is Multiple Linear Regression...
Proceedings Article

Job Involvement as Determinant of Teacher Job Satisfaction

Rubi’ah Sugiarti, Rasto Rasto
This study aimed to determine the influence of job involvement on teacher job satisfaction of Vocational High School in Bandung. The research used behavioral theory. The research method used explanatory survey method. This method is considered appropriate for this study to gather factual information...
Proceedings Article

Recruitement Effectiveness of Employees to Support Performance

Riza Budi Abdul Barry, Adman Adman, Endang Supardi, Alit Sarino, Durotul Yatimah, Ridwan Purnama
The research raises the issue about the declining agency staffing employees performance in the areas of education and training. The aspects which studied in this research are the recruitment effective of performance employee. This research uses survey description method. The data is collected by distributing...
Proceedings Article

Model of Employee Empowerment and Organizational Performance at National Strategic Manufacturing Companies in West Java

Djoko Pitoyo, Tjutju Yuniarsih, Eeng Ahman, Suparno Suparno
The role of national manufacturing companies is very strategic because of its great contribution to GDP. However, these developments and growth are very volatile towards a drastic decline in 2016. The purpose of this study is to know and analyze the influence of employee empowerment on organizational...
Proceedings Article

The Effect of Educational Entrepreneurship and Creativity to Entrepreneurial Intermediation

Inten Noor Imania, Suwatno Suwatno
This study aims to examine the influence of entrepreneurship education on entrepreneurship interest in accounting skill program students at SMK Al Hikmah Garut. The research method used is quantitative method. The subject of this study is the students of class XI accounting expertise program at SMK Al...
Proceedings Article

Improving Learners’ Oral Communication Skills through Storytelling Learning Method and Learning Facilities

Mia Aulia, Suwatno Suwatno, Budi Santoso
This paper aims to analyze effort to improve learners' oral communication skills through storytelling learning method with variation in learner learning facilities. The research method used is Quasi Experiment. Data collection techniques used are check list and questionnaires. While the data analysis...
Proceedings Article

Teaching Skills and Learning Discipline as Factors Affecting Students’ Learning Outcomes

Ade Sobandi, Novi Nurlatifah
Teacher teaching skills and student learning discipline as external and internal factors empirically have a significant effect on student learning outcomes. This article discusses the results of research on the effect of two independent variables on one dependent variable. By using explanation survey...
Proceedings Article

Effectiveness of Transformational Leadership and OCB at Vocational High School in Bandung

Hady Siti Hadijah, Hendri Winata, Real Alvika Fachrezy
In some Vocational Schools in the city of Bandung, there is a phenomenon that teachers lack the organizational citizenship behavior or OCB, namely behavior prepared to carry out tasks outside their duties. There are still many teachers who are reluctant to help serve unintentional external requests....
Proceedings Article

Contribution of Teacher's Pedagogic Competence and Learning Facilities in School to Build a Quality Learning Process

Ayu Sekari, Tjutju Yuniarsih
This study aimed at analyzing the quality of learning process affected by the teachers’ pedagogic competence level and the school’s learning facilities. The method used was survey, with questionnaire as the instrument for data collection. The results showed that the teachers’ pedagogic competence and...
Proceedings Article

Women Entrepreneurship Intensions in Indonesia

Marwan Effendi, Suryana Suryana
Entrepreneurial intentions are formed from a series of variable causes such as the personal attractiveness of entrepreneurs, formed by entrepreneurship skills, the attitude of entrepreneurs formed by tradition, comfort, security, virtue values and self-entrepreneurial concepts. In this study will examine...
Proceedings Article

Effect of Application Cooperative Learning Model Student Team Achievement Divisions Method of Improving Students Critical Thinking Ability

Iin Khairunnisa, Ari Riswanto
This research is about the influence of the use of Cooperative Learning model through Student Team Achievement Divisions (STAD) method towards the improvement of students' critical thinking. The problem in this research is the low of students' critical thinking about the subject of economics class eleven...
Proceedings Article

The Phenomenon of Tax Planning in Indonesia: Effect of aggressive tax planning and audit quality on tax shelter

R. Nelly Nur Apandi
The increasing number of taxpayers who are set to do tax shelters is due to a planned aggressive action to report a lower amount of tax payable. The release of the International Standard on Auditing (ISA) has a major impact on the audit process in Indonesia. ISA No. 240 states that an auditor has a duty...
Proceedings Article

The Influence of Profitability, Liquidity, and Investment Opportunitiy to Dividend Policy on Companies Listed in the LQ-45 Index

Netti Siska Nurhayati
The purpose of this research is to know the impact of profitability, liquidity, and investment opportunity to dividend policy. In this research, proxy of profitability is ROE, liquidity is CR, and investment opportunity is Market to Book Asset Ratio. Sampling method which is used is purposive sampling...
Proceedings Article

Strategy for The Development of Academic Power Capacity (PKTA) to Improve Productivity and Competitiveness PT

Budhi Pamungkas Gautama, Nanang Fattah
This study aims to identify and analyze the main supporting and inhibiting factors faced by academic and institutional personnel in the effort of developing the capacity of lecturers, especially to achieve professorship. Key issues to be researched and studied are related to (1) supporting and inhibiting...
Proceedings Article

Tourists’ Intention to Revisit Tourism of Heritage Buildings in Bandung

Mokh Adib Sultan, Tulus Haryono, Budhi Haryanto
This study examines the influence on perceived quality, perceived value, on revisit intention. Sample consists of 150 tourists who have intention to revisit heritage tourisms in Bandung, taken by Convenience sampling. Structural equation modelling (SEM) technique is the statistical method selected in...
Proceedings Article

The Effect of Job Satisfaction and Organizational Commitment to Performance of Employees Dinas Pendidikan Kota Bandung

Askolani Askolani, Dibias Lazuardi Maulid
The purpose of this research is to know the influence of job satisfaction and organizational commitment of employees against the performance of employees. This research has the object i.e., the employees of Dinas Pendidikan Kota Bandung. The object of the research is under the governance of the city...
Proceedings Article

Factor Analysis on Purchasing Decision of Islamic Insurance (A survey on an Islamic insurance participants in Bandung)

Fauziyyah Nur Afina, Agus Rahayu, Hilda Monoarfa, Rida Rosida, Juliana Juliana
This research is motivated by the phenomenon of the lack of public purchasing decisions on Islamic insurance services. This can be seen from the low number of assets and market share of Islamic insurance services. The purpose of this research is to determine the reasons for purchasing decisions of insurance...
Proceedings Article

Organizational Culture and Organizational Effectiveness at Public Universities of Educational Institution of Education Personnel

M Arief Ramdhany, Arvian Triantoro, Hari Mulyadi, R Dian Hardiana
This study analyzes the organizational culture and organizational effectiveness at public universities that operate the Educational Institution of Education Personnel (EIEP) in Indonesia. A carefully developed organizational culture can be part of a strategy to harmonize the cultural expressions of members...
Proceedings Article

Corporate Governance Quality Assessment Based on Internet: Study of state-owned enterprises and regional owned enterprises in Indonesia

Ulil Hartono, Musdholifah Musdholifah
This study aims to provide the corporate governance quality of State-owned enterprises and regional owned enterprises in Indonesia. Internet based corporate governance (IBCG) rating modified is used as a measure of the corporate governance quality which include five components, namely shareholders, transparency,...
Proceedings Article

Determination of Islamic Invesment Behaviour: Study of Shariapreneur Community

Hanifah H.K.S., Aas Nurasyiah, Kusnendi
This study aims to determine the influence of religiosity, income, and education on Islamic investment behavior. The method used is explanatory survey with multiple linear regression test. Research respondents are shariapreneur Community in Bandung City. The sampling technique used is random sampling....
Proceedings Article

How Does Student's Engagement Build Consumer Green Behavior ?

Susanti Kurniawati, Agus Rahayu, Disman Disman, Nana Supriatna
This research is based on the high environmental damage because of environmentally unfriendly behavior. So that it needs serious and crucial effort to solve these problems, especially through learning. The purpose of this study is to know how the quality of student engagement in learning contributes...
Proceedings Article

DER ROE, Percentage Offering of Shares and their Influences to Initial Return in its Companies Doing IPO (Empirical study on non-financial companies listed on BEI)

Lorina Siregar Sudjiman, Disman Disman, Rosmita Dewi
This research aims to find out the influence of return on equity, debt to equity ratio, and percentage of stock offering to initial return on nonfinancial companies. The study used data analysis using t test, F test, R 2 test, and two linear regression equations. Using the partial test (t test), the...
Proceedings Article

Factors that Influence Tax Revenue and Government Expenditure in the Asia Pacific Region

Feny Yusnika, Aristanti Widyaningsih
This research aims to determine how the effect of economic growth, inflation, tax rate and good government governance on tax revenue and government expenditure on countries in the Asia Pacific region. The method of research analysis used is descriptive and verification analysis method of quantitative...
Proceedings Article

The Influence of Assessment System of Employee Achievement towards Apparatus State Performance (Case study towards government employee in Universitas Pendidikan Indonesia) Universitas Pendidikan Indonesia)

Budi Santoso, Nani Imaniyati, Ikaputera Waspada
Assessment system of employee achievement policy is done to produce professional, responsible, honest, and equitable government employee through training which is held based on the job achievement system and carrier system focused on job achievement system. It is also to guarantee the objectivity in...
Proceedings Article

Influence of Carbon Management Accounting on Firm Value

Andreas Guntara, Mimin Widaningsih
The main objective of this research was to investigate the influence of carbon management accounting on firm value between companies in Indonesia listed on the Indonesia Stock Exchange (BEI) and Thai companies listed on the Stock Exchange of Thailand (SET) in 2012-2016. This study used verification and...
Proceedings Article

Quadrant Model of Change Management at Vocational High School in West Java

Nani Sutarni, M Arief Ramdhany, Achmad Hufad
The various challenges facing schools from society in general and the demands from policy and education stakeholders require schools to adapt a management with a focus on changes in key components of the school. All components of education in schools need to be managed efficiently and effectively so...
Proceedings Article

Student Motivation and School Facilities as Determinants towards Student Learning Outcome

Janah Sojanah, Trianda Ferlinda
Student learning outcome is affected by many factors namely student motivation and school facilities. This article discusses findings regarding the influence of student motivation and school facilities towards student learning outcome in Archival Subject in Bina Wisata Lembang Vocational High School....
Proceedings Article

Organizational Commitment and Teachers Jobs Performance with Employment Status

Sylmi Hasanah Hadi, Sambas Ali Muhidin, Budi Santoso
This research paper aims to analyze the influence of organizational commitment on teacher’s performance with control variable of employment status. This research used explanatory survey method. The data was collected by using questionnaires. The respondents were 30 teachers of State Vocational School...
Proceedings Article

The Effect of Marketing Mix Quality on Customer Perceived Values to the Images of Well-Known Recreational Destinations in Sukabumi Region

Joko Joko
The aim of the research was to find out how marketing mix efforts in promoting thematic of recreation destinations in Sukabumi region (affected values of the customer on the images of the destinations). Furthermore, it is interested to evaluate the influence of marketing image and mix applied on the...
Proceedings Article

The Internal Factors Determining Rate of Return on Mudharaba Deposits in Sharia Commercial Banks in Indonesia

Leni Yulyani, Jajang W Mahri, Suci Aprilliani Utami, Aneu Cakhyaneu
This study aims to determine and analyze the internal factors that affect the rate of return on mudharaba deposits at Sharia Commercial Banks in Indonesia. The populations in this study are 13 Sharia Commercial Banks. The sample used amounted to eight Commercial Banks in the first quarter of 2014- fourth...
Proceedings Article

Capacity Building in Improving the Performance of Village-Owned Enterprises in Sumedang Regency

Akadun Akadun, Lalas Sulastri, Hidayat Hidayat
The study aims to analyze the building capacity in improving the performance of Village-Owned Enterprises in Sumedang Regency. The product of this study was the Manual for Capacity Building in Improving the Performance of Village-Owned Enterprises in Sumedang Regency. Based on tools and criteria of measurements...
Proceedings Article

The Influence of Entertainment Tax and Advertising Tax toward Local Original Income in Bandung

Reza Kurniawan, Nonon Dherian Rizki
This study aims to find out the influence of tax entertainment and advertising tax toward local original income in Bandung, using quantitative and descriptive methods and using hypothesis in determining the results. Partially there is influence while advertising tax has no influence. Simultaneously there...
Proceedings Article

Creative Industry, Creative City and Creativity Spillover in Indonesia: Preliminary research

Horas Djulius, Juanim Juanim, Choi Wongyu, Raeni Dwi Santy
The aim of this study is to analyze the preliminary evidence of knowledge spillover occurrence in the creative industry in Indonesia. This paper begins with a literature review of knowledge spillover occurrence together with the empirical phenomena of which channels causing spillover. In line with the...
Proceedings Article

Micro, Small, and Medium Scale Industry as Means of Poverty Reduction

Endang Rostiana, Horas Djulius
The development of micro, small, and medium scale enterprises (SMEs) expectantly contributes to the reduction of poverty, particularly in the developing countries like Indonesia. This paper presents the theoretical phenomena of how the relationship between the two of them. The aims of this study are...
Proceedings Article

Micro and Small Business Development by Using Digital Economy

Ellen Rusliati, Mulyaningrum Mulyaningrum
The purpose of this study was to exploit the local potential owned by entrepreneurs in Majalengka District with the opportunity of the establishment of West Java International Airport. The research method used was a descriptive qualitative method with an analysis unit is Majalengka Youth Entrepreneur...
Proceedings Article

Factors that Influence the Financial Performance of PT Pos Indonesia (Persero)

Euis Eka Pramiarsih, Ani Yunaningsih
PT Pos Indonesia (Persero) is a state-owned company established in 1906 with initial objective to provide mail and goods delivery service. PT Pos Indonesia (Persero) dominated the industry until 1995 but underwent decline because the emergence of competitors whom adapted to advancement of information...
Proceedings Article

Market Reaction on the First Reshuffle of “Kabinet Kerja” at LQ 45

Soritaon Siregar, Nita Kanya
The purpose of this study was to know the difference of average abnormal return at LQ 45 between before and after announcement reshuffle of “Kabinet Kerja”. This study used explanatory survey method. The total population of 45 companies. Daily data for 6 days’ observation each 3 days before announcement...
Proceedings Article

Activity Based Costing to Determine Tuition Fee in University: A case study

Dwi Indah Lestari, Rika Mardiani
Since the competition between universities become more competitive thus it raises the urge to the universities to increase their quality, service and facilities. As an impact, universities need more fund to improve their quality. Even though universities are nonprofit organization, universities need...
Proceedings Article

The Influence of Company Size and Audit Fee on Audit Quality

Pythaloka Diah Ayu, Rosnidah Ida, Sulistyowati Wiwit Apit
The need for transparent and accountable financial report makes a number of rules require companies to present audited financial report. Audit quality is measured by Kasznik's discretionary accrual model. This approach was adopted by Siregar who found that in Indonesia the Kasznik model had the highest...
Proceedings Article

Could Economic Growth and Inflation Affect the Acceptance of Value Added Taxes?

Moh Yudi Mahadianto, Nelia Fariani Siregar, Dewi Budi Rahayu, Arinal Muna, Ayatulloh Michael Musyaffi
In Indonesia, the acceptance of the value added tax is the second largest source of acceptance upon receipt of income tax. This certainly indicates that the value added tax revenues should continue to be maintained in order to achieve the optimal tax revenue target. This research aims to know and analyze...
Proceedings Article

The Private Return on Education and How to Solve the Endogeneity Problem: Case Indonesia

Nenny Hendajany
This paper discusses the return on education using the Mincer model. The Mincer equation is a log natural income associated with years of school completion and work experience. One of the problems arising from the Mincer equation using the OLS (Ordinary Least Square) method is biased estimation result....
Proceedings Article

Balanced Scorecard Approach: Can the Performance of Sharia Banks be Measured? (Registered at the financial services authority)

Aryanti Ratnawati, Saepudin Saepudin, Siti Asri Hardiyanti
Banking as the main pillar in the economic traffic as well as people who are increasingly aware of the harmful effects of riba (usury) cause sharia banks have been chosen by many people. However, the slowing growth of sharia banks, especially sharia commercial banks in the last 5 years, has become a...
Proceedings Article

Myth of Financial Statement in Indonesian College From Barthesian’s Semiology

Sri Pujiningsih, Sawitri Dwi Prastiti, Ika Putri Larasati
This research was aimed at identifying connotative meanings and myths of college financial statement in Indonesia. Data of the research were two college financial statements and notes to financial statements of state colleges in the form of public service agencies. A content analysis based on Roland...
Proceedings Article

Understanding the Determinants of Financial Literacy: A quantitative study on students

Atang Hermawan, Ardi Gunardi, Winna Maula Intan Agustine
Financial literacy has proven to be more and more important for everyone, because it is affecting towards their lifestyle and financial well-being. This study aims to find out the relationship between Financial wellness, Financial Satisfaction, and Financial Behavior on Financial Literacy among students...
Proceedings Article

The Influence of Accounting Module Usage with Scientific Approach Based Towards Students’ Critical Thinking Ability

Aan Anisah, Nurul Senja Wiraningfuri
The purpose of this study was to determine the ability of students to think critically about the subject of Adjusting Journal Entry after following the learning using the Accounting Module with a scientific approach and to determine the effect of using the Accounting Module with a scientific approach...
Proceedings Article

Building Competitive Advantages and Its Implications on Sales

Dodi Sukmayana
The purpose of this study is to determine (1) Influence Diversity of products, brands and packaging to competitive advantage in MSE of Opak in Sumedang regency. (2) Influence of product, brand and packaging Diversity on sales result at MSE of Opak in Sumedang Regency. (3) The Influence of Competitive...
Proceedings Article

Analysis of Company's Financial Condition, Growth, Size and Reputation of the Public Accountant Firms on Going Concern Opinion

Endang Susilawati
The purpose of the research was to analyze the company's financial condition, growth, size and reputation of the public accountant firms on going concern opinion, both partially and simultaneously. The data were collected from Indonesian Stock Exchange in a period of 2012 -2016. This research used purposive...
Proceedings Article

The Critical Roles of Celebrity Endorsement in Telecommunication Device Industries

Yadi Ernawadi, Elis Dwiana Ratnamurni, Nuke Paramitha
The purpose of this study was to examine the relationship between celebrity endorsement and purchase intention in telecommunication device industries. A structured and self-administered survey was used to get responses from the students as the sample target. The authors delivered 154 questionnaires to...
Proceedings Article

Change Management Development in Effort to Increase Effectiveness of Enterprise Resource Planning (ERP) Implementation (Case study in PT ABC)

Faisal Ikhram
Enterprise Resource Planning (ERP) is an integrated information system technology. It is a large and complex information system because it relates to the entire business process of the company. But there are many companies that have failed in implementing the ERP. Upgrading software may lead to the resistance...
Proceedings Article

The Effects of Transformational Leadership and Job Satisfaction on Organizational Commitment

Albert Kurniawan Purnomo, Nidya Novalia
The aim of this research was to determine the variables of organizational commitment. The results of this study aim to analyze PT X is engaged in the field of airlines in Indonesia serving the eastern part of Indonesia. From the temporary observation it is seen that the employees of PT. X indicate attendance;...
Proceedings Article

Factors that Affect Management Accounting Information Systems and its Implication to the Quality of Management Accounting Information (Cooperative industries at Kuningan Indonesia)

Irwan Sutirman Wahdiat, Ahmad Syifaudin, Mardi Mardi, Siti Nurhadiyati, Tri Neliana
The research aims to analyze the implementation of management accounting information systems, internal and external factors and information of management accounting in cooperative business entity in Kuningan (a district in Cirebon Region, West Java Province, Indonesia). The development of small business...
Proceedings Article

Comparison of Various Liquidity Measures in LQ45 Stocks

Erna Garnia, Ae Suaesih, Hadi Ahmad Sukardi
The liquidity of stock is the decisive factor that must be considered for investment in capital market. Though various liquidity measures were proposed, no works have shown what is the best one. This paper compares the various liquidity measures in predicting the expected return of LQ45 stocks. LQ45...
Proceedings Article

Problematic of Secondhand Car Products in Palembang: Analysis of marketing mix towards purchase decision

Cut Irna Setiawati, Salaz Protopan, Ai Lili Yuliati
Involving in the increasingly fierce competition, Kompas Motor Showroom needs to expand its business. Based on the interview results, there are problems associated with the marketing mix and the indication of the fluctuations tends to decrease in sales so that companies need to develop appropriate marketing...
Proceedings Article

Employee Turnover Intention: The role of perceived organizational support and stress

Irni Yunita, Arif Partono Prasetio, Soeparwoto Dharmoputra, Samrotu Sa’adah
Managing turnover is quite difficult these days. Organizations competing with each other to hire the best available employees. They also need to keep their best performers from leaving. That is why organizations should identify their employee intention to leave. This study examines the relationships...
Proceedings Article

The Role of Online Community indorunnersbdg in Building the Brand Equity

Dini Salmiyah Fithrah Ali, Itca Istia Wahyuni
The advancement of internet, mobile and networking technologies has transformed the world into an area that is no longer geographically insulated. People can connect to each other directly and constantly form a community. The community is formed because of our willingness to interact with people who...
Proceedings Article

How the Green Human Resources Management (GHRM) Process Can Be Adopted for the Organization Business?

Lenny Christina Nawangsari, Achmad Hidayat Sutawidjaya
Nowadays, Green Human Resource Management (GHRM) has become important issue to discuss further in organization and become one of the strategies in increasing competition in the business world. The purpose of this paper is to explore and explain the process of green management practice adoption in small...