Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021)

+ Advanced search
50 articles
Proceedings Article

Fraud Hexagon and Fraudulent Financial Statement: Comparison Between OMI and Beneish Model

Dwiyanjana Santyo Nugroho, Vera Diyanty
The leading cause of financial statement fraud (FFS) is a “poor tone” carried out by top parties. This study examines the effect of elements in Hexagon Fraud on FFS. This study uses logistic regression analysis and a random effect regression model. The data used are all non-financial companies in Indonesia...
Proceedings Article

The Effect of CSR Disclosure on Financial Performance Listed on the Kompas 100 Index 2018-2020

Muhammad Erwin Althaf, Zulian Dalimunthe
The goal of this study is to see how Corporate Social Responsibility affects financial performance. Sales and marketing charges are used as the intervening variable. The companies in this study are those that are listed on the Kompas 100 Index for the 2018-2020 period. The sample data was collected using...
Proceedings Article

Evaluation of Budgeting Process for Infrastructure Investment Project in Manufacturing Companies

(Case Study on PT. XXX)

Hadyan Rifqi Antoro, Mohamad Slamet Wibowo
In 2019, PT. XXX have over budget in their infrastructure project for over 40 billion Indonesian Rupiah. This makes it necessary to evaluate the existing budgeting process in the company in infrastructure development. This research aims to evaluate the project cost budget plan and control over the project...
Proceedings Article

Professional Risk Management in XYZ Certified Public Accountant Firm

Farrah Angelica Basalama, Agung Nugroho Soedibyo
As a professional service provider, applicable ethics, standards, and regulations must be the basis for making Certified Public Accounting (CPA) Firm’s procedures during the engagement. The number of financial report cases involving Public Accountants shows that there is negligence in implementing risk...
Proceedings Article

Influence of Liquidity, Profitability, and Leverage on Company Value

(Case Study on Retail Sub-Sector Trading Companies Listed on the Indonesia Stock Exchange 2016-2020 Period)

Arti Mardianti, Nanan Sunandar
This research compares the liquidity ratio to the cost of capital (CR), profitability (ROA), leverage (DER), and corporate value (PBV). The study’s population consists of seven retail trade enterprises that are publicly traded on the Indonesian Stock Exchange. We employed purposeful sampling in this...
Proceedings Article

Examine the Effect of State Ownership on the Relationship Between Internationalization and Technical Efficiency During 2015 ASEAN Economic Community: Evidence from Singapore-Listed Firms

Esti Kusuma Astadiyani, Wei-Hwa Pan
Since the industry transformation in 1965, Singapore established state-owned enterprises known as government-linked corporations to overcome the lack of private sector expertise and spearhead the development of its economy. Furthermore, Singapore proposed the “quasi-entrepreneur” strategy, encouraging...
Proceedings Article

The Impact of Global Diversification as Growth Corporate Strategy to Performance: An Investigation on Taiwan Electronics Firms

Novinda Krisna Putri, Wei-Hwa Pan
Since Taiwan emerged as an innovation-driven country focused on technology innovation, diversifications as a proactive growth strategy facilitate Taiwan electronics firms to survive and sustain performance under global competitive markets. Furthermore, after the New Southbound Policy (NSP), SEA countries,...
Proceedings Article

Lease Receivables Information System Design: Case Study on PT. X During the Implementation of Work from Home

Bobby Primananda Mulkanaz, Setyo Hari Wijanto
This study aims to analyze and design a lease receivables system at PT X, a company that offers heavy equipment leasing products to corporate customers. In carrying out its business administration processes, PT X uses a lot of documents, both those provided by the lessee and PT X’s internal documents....
Proceedings Article

Comparison Analysis of Start-Up Company Liquidity Before and After the Covid-19 Pandemic

Friska Sipayung, Liasta Ginting, Magdalena L. L. Sibarani
The enormous challenges faced by companies today are various problems and technological advances. One of the problems is pandemic-19. During this pandemic, companies across multiple business fields were affected. Even the Covid-19 pandemic resulted in a very significant decrease in the turnover of small...
Proceedings Article

The Influence of Good Corporate Governance, Free Cash Flow and Leverage Factors on Earnings Management with Audit Quality as Moderating Variable

Erma Susilawati Hidayat, Wahyu Ramdan Kurniawan, Nita Silvia, Nur Hidayah K Fadhilah
The purpose of this study is to amass data on the impact of good corporate governance, free cash flow, and debt on profit management, with audit quality serving as a moderating variable. Thirteen firms were included in the sample, and data were acquired through judicious selection and documentation....
Proceedings Article

The Effect of Dividend Policy, Debt Policy, and Asset Growth on Firm Value with Managerial Ownership as Moderating Variables

(Empirical Study on Manufacturing Companies Listed on the Indonesian Stock Exchange)

Ranti Nurdiansari, Anis Sriwahyuni, Rizki Apriani, Nur Hidayah K Fadhilah
The purpose of this study is to examine the influence of dividend policy, debt policy, and asset growth on firm value in manufacturing businesses listed on the Indonesian Stock Exchange from 2016 to 2020, with managerial ownership serving as a moderating variable. Samples were gathered from 11 of the...
Proceedings Article

Experiential Marketing, Product Diversity, and Location to the Decision to Make a Reservation at Al&Co Coffee Shop

Ayuningtyas Yuli Hapsari, Kurniawan, Tezza Adriansyah Anwar, Koesmawan
The emergence of coffee shops occurs because of changes in people’s habits and lifestyles, initially drinking coffee was only done at home, becoming in coffee shops. This opportunity is used by business people who try their luck to open a business in the coffee shop field. This study intends to determine...
Proceedings Article

The Effect of Co-Creation on the Performance of Indonesian Wholesale Carrier Service Companies

Edwin Aristiawan, Sucherly, Sulaeman Rahman Nidar, Umi Kaltum
This study aims to determine the effect of the co-creation approach on businesses in the Wholesale Carrier Service market, focusing on Network and Infrastructure in Indonesia. This research uses a quantitative causality research design with the sample is 46 Wholesale Carrier Service industry with the...
Proceedings Article

Investment Decision Analysis of LPG Trans-Shipment Project

Vernida Mufidah, Oktofa Yudha Sudrajad
LPG demand for East Indonesia increases year by year; currently, the demands are being supplied by Ship to Ship (STS) in East Java that causes high costs due to the far distance between terminal and destination point in East Kalimantan and Sulawesi. Company XYZ, located in East Kalimantan, has an LPG...
Proceedings Article

Do Inflation, Exchange Rate, Interest Rates, Tourist Visits, Government Spending and Investment Affect Indonesia’s Economic Growth?

Dede Wahidin, Widia Khairunnisa, Retna Ayu Wulandari
This research is entitled “Does Inflation, Exchange Rate, Interest Rates, Tourist Visits, Government Expenditures, and Investment Affect Indonesia’s Economic Growth?” intending to make the research material for evaluating the performance of tourism development and the national economy to make a significant...
Proceedings Article

The Effect of Benchmark, Money Raised, Market Value, and Magnitude of Underpricing Towards Abnormal Return Shares on the Long-Term Performance of Initial Public Offerings in Indonesia

Rani Eka Arini, Yusuf Iskandar
This research aimed to look into the elements that affect stock irregularity on long-term stock returns after 3 years of IPOs (IPOs). The purposive sampling method was used to choose a sample of non-financial enterprises for this study, including as many as 205 non-financial businesses during the 2010-2020...
Proceedings Article

The Effect of the Entrepreneurial Spirit, Entrepreneurial Values Towards Entrepreneurial Behavior, and Their Implications on Business Independence

(Case Study of Fishery Processing Industry in Sukabumi Regency)

Agung Zulfikri, Yusuf Iskandar
Entrepreneurship is a critical component of a country’s economic progress. Thus, the function of entrepreneurship development must be examined for it to continue to be a part of boosting the country’s economy. Entrepreneurial behavior generates new products and services and serves as a guide for the...
Proceedings Article

Strategic Business Development of Polosan Mas Ibing with the Business Model Canvas Approach

Supriandi, Yusuf Iskandar
Business development in Indonesia has experienced a relatively rapid increase, strategies in business must be carried out to achieve the level of success now and in the future. The need for a business strategy in line with business progress is a must. It is expected to provide business advantages so...
Proceedings Article

Performance Model Based on Market Knowledge, Product Knowledge, and Entrepreneurship Knowledge Case Study on Basic Food SMES in Sukabumi

Ujang Setiawan, Yusuf Iskandar
The MSMEs of necessities in Sukabumi Regency are quite fast both in sales and in their development. The researchers in this study aimed to find out how big the influence of market knowledge on the performance of MSMEs was, how much product knowledge affected the performance of MSMEs, find out how much...
Proceedings Article

Entrepreneurial Competencies, Competitive Advantage, and Social Enterprise Performance: A Literature Review

Yusuf Iskandar, Joeliaty, Umi Kaltum, Hilmiana
This article looks at a competitive advantage and how it aids a social enterprise’s performance. A social enterprise refers to a business determined to bring positive changes in the world when they put their profits into use appropriately. This article focused on the resource-based view (RBV), a concept...
Proceedings Article

The Influence of Accounting Understanding and Use of Accounting Information Systems on the Quality of Financial Statements

(Case Study PT Glostar Indonesia I Sukabumi)

Amelia Fatmawati, Dhea Lestari Noor Putri, Pace Riansyah STH, Fitri Mareta
The purpose of this study is to ascertain the effect of concurrently comprehending accounting and accounting information systems on the financial quality reports produced by PT Glostar Indonesia I Sukabumi. This study employs quantitative methodologies. The saturation sampling method is used to collect...
Proceedings Article

The Influence of Entrepreneurial Characteristics, Operational Strategies, and Marketing Strategies on the Performance of MSMEs in the Preserved Fish Processing Industry in Sukabumi Regency

Tera Lesmana, Yusuf Iskandar
The goal of this research was to determine the impact of entrepreneurial characteristics, operational strategies, and marketing strategies on the performance of SMEs in the preserved fish processing industry in the Sukabumi Regency. The object of this research is all SMEs of the preserved fish processing...
Proceedings Article

Company Financial Performance Analysis (Case Study at PT Matahari Department Store and PT Ramayana Lestari Sentosa Tbk)

Elin Paulina
To see a financial performance during this Pandemic, the Liquidity Ratio, Solvency Ratio, and Activity Ratio were analyzed. This analysis aims to see the financial performance of two companies, namely PT Matahari Department Store and PT Ramayana Lestari Sentosa Tbk. The research results show that the...
Proceedings Article

Fuzzy Decision Support System for ABC University Student Admission Selection

Muchtar Ali Setyo Yudono, Riyan Mirdan Faris, Aryo De Wibowo, Muhammad Sidik, Falentino Sembiring, Sankan Fahmi Aji
New Student Admission (PMB) is a pattern for selecting prospective students. Every year, every University conducts PMB selection, and new student admissions are divided into numerous tracks: the Independent Path. The Basic Competency Exam, TOEFL Prediction, and interviews are commonly used in this selection...
Proceedings Article

The Nexus of International Trade and Inflation on ASEAN-5 Countries’ Economic Growth: The Mediating Role of Exchange Rates

Putri Haryani, Agung Maulana, S. M. Ferdous Azam
Since the last decade, ASEAN countries have been chosen by the developed countries as one of the favorite trading partners. The establishment of ASEAN allows member countries to accelerate their open trading activities worldwide, especially among ASEAN members. However, the export and import activity...
Proceedings Article

Influence of Good Corporate Governance Implementation on Profit Management: A Research Proposal

Agus Parhan Saepul Anwar, Ana Yuliana Jasuni
This research aims to see how good corporate governance affects profit management. The audit committee (X1), independent commissioners (X2), institutional ownership (X3), and managerial ownership (X4) are the dependent variables, whereas the audit committee (X1), independent commissioners (X2), institutional...
Proceedings Article

Distribution of Credit Linkage Program to Cooperatives Facing a Competitive ASEAN Economic Community

John Latumeten, Ujang Badru Jaman, Endah Pertiwi
This study examines the implementation of the Linkage Program as access to MSMEs banking credit and to find and formulate arrangements to increase the competitiveness of MSMEs in facing the MEA. Legal entities formed collectively by the community in collaboration with the Regional Government in coaching...
Proceedings Article

Start-Up Raising: Web Development Company Based on Coffee Industry

Amanna D. Al Hakim, Pathmi Noerhatini, Aditya K. Siahaan, Raka M. Azka, Siti K. Azhari, Dicky R. Munaf
Arabica Web Solutions is a web development of start-up company that focuses on the coffee industry. The writers chose to establish the start-up because of the advancement of technology and the digitalization of businesses in the modern era which plays a crucial role when it comes to marketing. By seeking...
Proceedings Article

Fraud Analysis of Financial Statements in the Perspective of Fraud Triangle

(Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange 2016-2018)

Ardi Julianto, Ripki Mohamad Sopian, Siti Nurlisma Vebrianti
This research aims to look at falsified financial statements via the lens of the deep triangle (empirical studies on property and real estate companies listed on the Indonesian stock exchange in 2016-2018). Earnings management is used in this study to commit financial statement fraud. Financial Statement...
Proceedings Article

The Impact of Leadership Style on Seller’s Transfer Price: The Moderating Role of Compensation Scheme

Fitri Mareta, Aryan Danil Mirza
Transfer pricing can lead to conflicts between divisions. This is because the seller tends to charge a higher transfer price than the buyer. Therefore, this study examines whether the type of leadership and compensation scheme can influence the seller’s transfer price decision to approach an equal profit....
Proceedings Article

Business Model Based on Coffee Husk Bioconversion by Black Soldier Fly (Hermetia Illucens) and Agroforestry System in Bandung Regency, West Java

Pathmi Noerhatini, Amanna D. Al Hakim, Yeyet Setiawati, Siti K. Azhari, Dicky R. Munaf, Raka M. Azka
Planting coffee under forest stands in an agroforestry system by members of the Forest-Village Non-government Organization (FVNGO) is one of the techniques for forest maintenance in Bandung Regency, West Java. Because they are unfamiliar with the husk’s bioconversion, coffee husk waste from the early...
Proceedings Article

Oriflame Company’s Personal Selling and Green Marketing Strategy on Consumer Purchase Interest: A Literature Review

Andy Juniarso, Andri Ardhiyansyah, Dwi Putri Maharani
Oriflame is a cosmetics firm that markets itself as a Swedish beauty brand (Beauty by Sweden). It was started in 1967 in Sweden by Bengt Hellsten and two brothers, Robert and Jonas Af Jochnick, and operates through a direct sales model in 60 countries. Oriflame manufactures toiletries, cosmetics, skincare...
Proceedings Article

The Effect of Service Quality on Perceived Trust Moderated by Digital Technology at PT. Pupuk Indonesia

Kevin Mara, Zoel Hutabarat
This study aims to see the effect of the interaction quality, outcome quality, and environmental quality on customer perceived value moderated by digital technology and affects consumer trust. The company’s object in this research is PT Pupuk Indonesia Tbk, with the respondents being farmer groups and...
Proceedings Article

Millennials’ Development Strategy Agri-Socio-Preneur in West Java

(Case Study in Ciletuh-Palabuhan Ratu Geopark Area)

Dana Budiman, Yusuf Iskandar, Ana Yuliana Jasuni
This research contributes to building a conceptual framework for developing the human resource capacity of millennial farmers in growing social entrepreneurship in the agricultural Using a systems perspective, we can improve the sector. The study starts with a qualitative analysis. study to comprehensively...
Proceedings Article

Implementation of President Grants for Micro Business Productive (BPUM) to Increase Productivity of MSMEs Amid Adaptation of New Normal: A Research Proposal

Yana Priyana
This study aims to analyze the research on presidential assistance in increasing the productivity of MSMEs and analyze the effect of the beneficiaries of presidential aid assistance. This analysis uses a normative juridical approach using a literature study. Data collection was carried out qualitatively,...
Proceedings Article

The Influence of Social Network Attributes, Flows, Trust, and Electronic Word of Mouth on Social Network Users’ Purchase Intentions for Smart Phone Products in Indonesia

Refika Tiara, Andri Ardhiyansyah, Sahid Susilo Nugroho
The purpose of this research is to look into the impact of social network features such as flow, trust, and electronic Word-of-Mouth (e-WOM) on the purchase intention of social network users in Indonesia when it comes to smartphone items. The study sampled Indonesian social networking users. Purposive...
Proceedings Article

The Influence of Organizational Culture on Leadership and Its Implications on Local Economic Development

(Study in Bogor, Sukabumi and Cianjur City/ Regency Governments)

Dana Budiman
The influence of organizational culture on leadership roles in the local government of Bogor City/Regency, Sukabumi City/Regency, and Cianjur Regency. The independent variable in this study consisted of organizational culture. The dependent variable is Leadership. The sample used in this study was OPD...
Proceedings Article

The Influence of Financial Literacy and Environmental on Student Intentions for Social Entrepreneurship

(Case Study at Nusa Putra University)

Heliani, Vina Herdina, Siti Hasna Fadhilah, Risma Yulianti
Student intentions for entrepreneurship can be said as the intention or desire of a student to run an entrepreneur. This research aims to determine how financial literacy and the environment affect students’ intentions to engage in social entrepreneurship at Nusa Putra University. There were 170 respondents...
Proceedings Article

Management Audit on the Process of Selling Non-Cash Fuel Oil to the Government at PT. ABC

Nur Hidayah K Fadhilah
PT. ABC is one of the company in charge of natural resources. ABC has a credit sales transaction to increase sales but has a risk of bad debts. ABC has customers who do not pay on time. ABC has non-cash sales greater than cash; therefore, this study was conducted to determine how the sales procedure...
Proceedings Article

Analysis Technology Structure Reengineering Towards Quality of Service (Case Study in ITPC Busan)

Kalfajrin Kurniaji
ITPC Busan is the representative of the Indonesian Ministry of Trade in South Korea. The institution evaluated technology structure to improve the quality of service. It is necessary to implement business process reengineering of the physical/technical layer. The population is costumer of ITPC Busan...
Proceedings Article

A Study of Problems Faced by Indonesian Employees at PT. Doosan Jaya Sukabumi in Writing English Business Documents

Lina Herlina
This study aims to investigate problems faced by Indonesian employees at PT. Doosan Jaya Sukabumi in writing English business documents. The investigation aimed to identify the primary issues and recommend improving the employees’ English writing skills. Purposive and quota sampling strategies were used...
Proceedings Article

Analysis of Effectiveness of Internal Control System for Use of Village Fund in Villages of Bangunrejo Subdistrict Lampung Central District

Muhammad Zulvan Dwi Hatmoko
This research objects to analyze whether the internal control system of Bangunrejo village is effective in preventing fraud. The respondents in this research consist of village equipment and community representatives whore a totally 4 representatives. Collecting data in this research using interview,...
Proceedings Article

Human Resources Management Review on Netflix

Nanda Hidayati
Human capital is one of an organization’s most crucial assets. In other words, an organization’s success is directly related to its workers’ performance. As a result, managers, and specialists attempt to ascertain the most significant aspects of employee motivation. The effects of working circumstances,...
Proceedings Article

How to Build National Health Insurance: Ethical Views from Several Countries

Bintang Mukhammad Burhanudin Akbar, Koesmawan
Health is an important part that plays a significant role in the security and safety of a nation. The basic concept of the National Health Insurance is an effort to guarantee the financing of health services with a specific scheme. One way to get input in formulating strategies is to study models from...
Proceedings Article

Selection of Detergent Product Brands Using the Fuzzy Analytical Hierarchy Process Method

Sudin Saepudin, Adhitia Erfina, Falentino Sembiring, Arny Lattu, Sihabudin
Entrepreneurs continue to improve their products, such as detergents, because of the existence of an era like today. According to Toko Rini’s research, there are difficulties in selecting which detergent to use. As a result, the authors investigated the value of Decision Support Systems in assisting...
Proceedings Article

Design of Strawberry Fruit Packaging for Agribusiness Small and Medium Enterprises in Cinumpang Village

Krishnanda Raditya Mooduto
This project, which the Department of Visual Communication Design initiated at Nusa Putra University for SMEs in Cinumpang Village, Sukabumi Regency, West Java, involved lecturers and SMEs in Cinumpang Village Sukabumi Regency, West Java. The community seeks to maximize the agricultural potential of...
Proceedings Article

Effect of Debt to Equity Ratio, Current Ratio, Total Assets Turnover, Earning Per Share, Price Earning-Ratio, Sales Growth, and Net Profit Margin on Return on Equity

(Case Study on Tobacco Sub-Sector Companies Listed on the Indonesia Stock Exchange 2016-2020)

Heliani, Fitri Mareta, Andini Ulhaq, Efi Resfitasari, Indri Febriani, Siti Elisah
This research aims to determine whether DER, CR, TAT, EPS, PER, Sales Growth, and NPM partially affect the ROE variable in the cigarette sector companies from 2016-2020. Secondary data was gathered from the Indonesia Stock Exchange’s (IDX) official website, with a population of all firms listed on the...
Proceedings Article

Intellectual Capital, Knowledge Management, ICT and Employee Performance: A Literature Review

M. Ihsan Abireza, Riyan Mirdan Faris
The systematic literature review has chosen the most viable and successful library strategy for this research. Capital refers to non-physical, intangible, or hidden assets (intangible assets) (invisible). Intellectual capital is a broad word that encompasses both human knowledge and experience and the...
Proceedings Article

Performance Analysis of Conventional Commercial Banks in Indonesia During the Covid-19 Pandemic (2019-2020)

Fitrina Lestari
To overcome the economic crisis caused by the COVID-19 pandemic, many policies have been made by the Indonesian government, which is expected to stimulate the economy to increase. One way to determine the economic condition is to analyze the quality of banking performance in that country. This research...
Proceedings Article

Scheme Developing (Alternative) Promotion Designing for Visual Communication Design

Mochamad Ficky Aulia, Agus Darmawan, Tulus Rega Wahyuni, Elida Christine
As we all know, Visual Communication Design (VCD) major is available in many institutions in Indonesia as of late. Students are expected to participate and compete in industries and society. Rivalries are often found in the working environment and are not exclusive to VCD graduates. Designers that have...