Proceedings of the International Conference on Economics and Business Studies (ICOEBS 2022)
56 articles
Erratum
Correction to “Proceedings of the International Conference on Economics and Business Studies (ICOEBS 2022)”
The publisher regrets that the volume number was wrongly allocated during the production process. The issue has been corrected with correct volume number (Current Volume Number - 655; Correct Volume Number - 218). The publisher would like to apologize for any inconvenience caused.
DOI of original article:...
Proceedings Article
Effect of Ethical Leadership on Employee Performance and Innovation with Internal Motivation as Intervening Variable
(Empirical Study of Small and Medium Industries (IKM) in Klaten Regency)
Rifqi Usada Amirudin, Sidiq Permono Nugroho
Leadership is a mechanism to support or motivate a group of people to work towards a common goal, which can direct employees and workers with strategies to achieve a vision. In a company, in addition to having a leader, of course there are also employees. Employee performance is one indicator that keeps...
Proceedings Article
Factors Affecting Audit Opinion Going Concern
Dian Anggarini, Zulfikar Zulfikar
This study discusses the effect of firm size, leverage, profitability, liquidity, and audit quality on going concern audit opinions. The sample of this study was obtained using a purposive sampling method with a focus on manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020...
Proceedings Article
The Influence of Lifestyle and Product Attractiveness on Purchasing Decisions at Coffee Shop in Blora Regency
Devita Rizky Aprillia, Rochman Hadi Mustofa
The coffee shop business in Blora Regency has been growing into promisingly business as it attracts many coffee consumers to purchase coffee products at the coffee shop frequently. This study means to decide the impact of way of life and engaging quality of the item on buying choices at cafe in Blora...
Proceedings Article
Impact of Covid-19 Pandemic: SMEs Financing Solutions through Fintech Lending Education
Devina Arninda, Dwi Prasetyani
The covid-19 pandemic has a very extraordinary impact on SMEs, especially on the decrease in income obtained resulting in business actors having to spend more for business capital owned to cover the losses experienced. The purpose of this study is to identify the impact of the covid-19 pandemic on SMEs....
Proceedings Article
External and Internal Determinants Exports of Crude Palm Oil in Indonesia from 1990-2020
Murni Asliyana, Eni Setyowati
Indonesia has extensive agricultural land. Therefore, most of the population works in agriculture. One of the agricultural sub-sectors is oil palm plantations. This commodity is the heroine in international trade. As one of the global palm oil-producing countries, Indonesia can become a source of export...
Proceedings Article
Influence Analysis of Customer Ratings Reviews Online, Free Shipping Promotion and Discount Promotion on Purchasing Decisions in E-Commerce
Niken Puji Astuti, Ihwan Susila
This study aims to determine the effect of review rating, free shipping promotion, and discount promotion. This research is quantitative research. The population in this study are e-commerce users. The number of samples in this study was 169 respondents, the data collection method used non-probability...
Proceedings Article
Analysis of the Effect of Village Funds on Village Independence Level and Community Welfare Level in Mojogedang District, Karanganyar Regency
Harum Azhari, Muhammad Arif
The implementation of fiscal decentralization through Village Funds in Indonesia aimed to increase the independence and welfare of the people in the regions and reduce the level of inequality between rural and urban areas. This study aimed to analyze the effect of Village Funds on village independence...
Proceedings Article
Determinant Analysis of Human Development Index (HDI) in Semarang Residency
Klara Shinta Claudia, Muhammad Arif
This study aims to describe the direction and magnitude impacts of educators, health workers, and government expenditures of education, health, and social aid on the Human Development Index (HDI) in Semarang residency in 2016-2020. It used a quantitative approach with the descriptive design using the...
Proceedings Article
The Implementation of VOS viewer on Bibliometric Analysis: Tax Evasion Deterrence
Aditiyanto Ekaputra, Triyono, dan Fatchan Achyani
This research aims to determine the development of publications and research trends related to tax evasion deterrence (TED). The method used in this research is the bibliometric method sourced from Scopus. The three applications used in this research mapping were publish or perish, Mendeley, and VOSviewer....
Proceedings Article
The Effect of Leverage, Profitability, Activity, and Corporate Governance on Sustainability Reporting Disclosure
Vivi Fatmawati, Rina Trisnawati
Environmental damage that occurs can be caused by company activities that are considered less attention to environmental and social aspects. This underlies the need for disclosure of sustainability from an economic, social and environmental perspective which is disclosed through a sustainability report....
Proceedings Article
The Effect of Social Media, Packaging, and Product Quality on MSME Sales Performance
Bella Febrianti, Kussudyarsana Kussudyarsana, Muhammad Halim Maimun
This research aims to analyze the effect of the use of social media, the effect of packaging, and the effect of product quality on sales performance. Quantitative method is a method used in this research. The population in this study is MSMEs in the Soloraya area. The sampling technique used purposive...
Proceedings Article
Analysis of Factors Affecting Production Level of Salt Farmers in Babalan Village, Demak Regency
Savir Hassan, Eni Setyowati, Aditya Kurnia Ramadhani, Sitti Retno Faridatussalam
The purpose of this study was to determine the effect of capital, labor, land area, tenure on the production level of salt farmers in Babalan Village, Demak Regency. This study used Cobb-Douglas multiple linear regression analysis with the Ordinary Least Square (OLS) approach to examine primary data...
Proceedings Article
Evaluation and Design of GoniGoni Business Model Using Business Model Canvas
Yosafat Hia, Farda Hasun, Sinta Aryani
GoniGoni is one of the start-ups engaged in waste management that creates business value from people who want to turn their waste into economic value. Start-up GoniGoni provides a waste management system from source to end by optimizing the role of waste recyclers by using appropriate technology to create...
Proceedings Article
An Analysis of Factors Affecting the Indonesian Sharia Stock Index on The Indonesia Stock Exchange (IDX) from May 2013 to April 2021
Annisa Nur Hidayah, Eni Setyowati, Sitti Retno Faridatussalam, Harun
This research examined several determining factors that affected the Indonesian Sharia Stock Index. Several macroeconomic variables as independent variables in this research consisted of Inflation, Exchange Rate, Money Supply, BI Rate, World Crude Oil Price, and World Gold Price. This research method...
Proceedings Article
The Effect of Internal Control and Fraud Triangle on Fraud Behavior in Online Transportation
(Case Study of Gojek Surakarta Company)
Rochmad Firdaus Istiardi, dan Erma Setiawati
This study aims to analyze the effect of internal control and fraud triangle on fraud behavior at Gojek Surakarta Company. The population in this study are Gojek Bike drivers in Surakarta with a sample of 66 respondents. The sampling technique is convenience sampling. The data analysis technique in this...
Proceedings Article
Consumptive Behavior Among State Vocational High School Students as E-Commerce Services Users
Surya Jatmika, Dita Mawarsari, Faizah Laila Oktaviana
Technology has produced e-commerce services and shifted consumer shopping behavior from offline to online. Such change can be viewed at Generation Z (Gen-Z) who grow along with technology development. This study aimed to discover consumptive behavior, the factors that influenced it, and the preferences...
Proceedings Article
Analysis of the Implementation of Credit Risk Management at PT BPR X
Muthia Khairani, Vera Diyanty
This study aims to analyze the implementation of credit risk management in a banking company, PT BPR X. The background of this research was because PT BPR X faced high non-performing loans caused by the Covid-19 pandemic and the implementation of credit risk management was not optimal. The data used...
Proceedings Article
The Effect of Earning Management on Carbon Emmision Disclosure with Corporate Governance as a Moderation Variable
Nuzulul Khaq, Noer Sasongko, dan Triyono
The inconsistency of research results on the effect of earning management on carbon emission disclosures indicates that there are other factors that also influence, thus encouraging researchers to include corporate governance as a moderating variable. The sampling method used in this study was purposive...
Proceedings Article
The Effect of Financial Literacy, Financial Attitude, and the Use of Financial Technology on the Financial Management of SMEs
(The Case of Craft SMEs in Klaten)
Uswatun Khasanah, Zulfa Irawati
This paper intends to describe the effect of financial literacy, financial attitude, and the use of financial technology on the financial management of SMEs in the craft industry sector in Klaten. The benefit of this research for the parties involved is that it is expected to afford scientific insight...
Proceedings Article
Analysis of the Effect of Inflation, Interest Rate, Exchange Rate, and National Income on Financial Deepening in Indonesia From 2000 to 2020
Risma Nur Khomariyah, Eni Setyowati, Yuni Prihadi Utomo
This study aims to examine several factors that influence inflation, interest rates, currency exchange rates, and national income on financial deepening in Indonesia for the period 2000-2020. This research was conducted using time-series data in the form of quarters from 2000 to 2020. The analysis results...
Proceedings Article
An Analysis of the Effectiveness of Local Government Expenditure Allocations in Education, Health, Social Assistance, and Per Capita Income on The Human Development Index in The Pati Residency
Anindya Putri Kusuma, Muhammad Arif
This study aims to determine the development of human resources in the Pati Ex-Residency and its influencing factor during the 2014-2020 period. This study utilized secondary data in panel data (combined time series data with cross-section data), observations in five regencies of Pati Residency from...
Proceedings Article
Study on the Impact of Economic Growth, Unemployment, and Education on South Kalimantan Province’s Poverty Level from 2014 to 2020
Mawarni Kusumaningsih, Eni Setyowati, Habib Rahmatullah Ridhwan
This research aims to examine the impact of economic growth, unemployment, and education on poverty. Poverty is still a major issue in Indonesia’s growth, and it is not evenly distributed. On the other hand, a structured good living due to the accomplishment of communal welfare will cause the degree...
Proceedings Article
The Effect of Environmental Performance and Corporate Social Responsibility (CSR) on Company Value with Profitability as an Intervening Variable
(Empirical Study on Mining Manufacturing Companies and Plantations Listed on Indonesia Stock Exchange 2016 – 2019)
Renada Puja Islam Mahavira, Dewita Puspawati
This study aimed to determine the effect of environmental performance and corporate social responsibility on company value with profitability as an intervening variable in mining and plantation manufacturing companies listed on the BEI in 2016 – 2019. This study belongs to quantitative study using secondary...
Proceedings Article
E-WOM and Adoption E-Wallet: The Role of Trust as a Mediating Variable
Rilo Fajar Maritha, Rini Kuswati
E-wallet is a fintech innovation that emerged due to technological innovation and the development of the internet that is useful for making it easier for humans to transact and use information technology-based financial services. E-wallet users continue to increase from year to year along with the development...
Proceedings Article
The Impact of Influencers’ Credibility Towards Purchase Intention
Diah Ayu Martiningsih, Anton Agus Setyawan
This study aims to analyze influencers’ credibility, including attractiveness, trustworthiness, and expertise and their impact on purchase intention on the Shopee marketplace during the Covid-19 pandemic. Furthermore, this study identifies influencers’ credibility that impact customers’ purchase intention...
Proceedings Article
Evaluation of Capacity Adjustments for Transfer Pricing Disputes: A Case Study of Tax Court Decisions
Zulhanief Matsani, Abdul Haris Muhammadi
This study evaluates the implementation of capacity adjustment using the transactional net margin method (TNMM) on two appeal decisions of transfer pricing dispute based on the tax consultant’s point of view. Capacity adjustment is one of the techniques described in the OECD transfer pricing guidelines...
Proceedings Article
It Costs More to Purchase Eggs in Indonesia than in The US
Huda Maulana, Eka Krisna Santoso, Samsul Arifin
One way to measure the wealth of a nation is by measuring its citizen’s purchasing power. The higher the purchasing power, the better. It means that people can consume more products with the same level of wealth. One way to measure purchasing power is by measuring how much people can purchase their essential...
Proceedings Article
Determinant of Tax Compliance of MSME Taxpayers During the Covid-19 Pandemic
(Case Study at the Regional Office of the Central Java Director General, Indonesia)
Mujiyati, Rika Khalimaturrosyida
The COVID-19 pandemic has slowly efected the economy of MSMEs. Most MSME entrepreneurs must feel the negative impact and experience difficulties maintaining their business. This condition will affect tax revenue which is the mainstay of state revenue. MSMEs in the Central Java Province of Indonesia are...
Proceedings Article
Implementation of Assael Model in Buying Decision on Fast Food Product in Surakarta City
Moechammad Nasir, Happy Dika Pramudya
The purpose of this study is to analyze and discuss the influence of individual, environmental, and marketing stimulus on buying decisions on fast food products in the city of Surakarta. Furthermore, the formulation of the problem in this study is whether the individual, environment, and marketing stimulus...
Proceedings Article
Work Family Enrichment, Job Crafting, and Work Engagement Among Married Employees: A Case in Construction Company
Annisa Miranty Nurendra, Rifelda Amadea Rosady
Employees are expected to have a high level of work engagement. However, there are conditions that might affect the level of employee engagement, e.g. conflicts between work and family life. When an employee is married, the role of the individual is divided between being an employee and being a wife...
Proceedings Article
Analysis of the Influence of Digital Literacy and Digital Skills on Marketing Strategy of MSMEs in the Solo Raya Region
Intan Widia Puro, Kussudyarsana, Sholahuddin, Nur Achmad.
This study examines several factors that affect the marketing strategy. The independent variables in this study are digital literacy and digital skills and the dependent variable is the Marketing strategy. This study used a quantitative method with an explanatory research approach to analyze the data....
Proceedings Article
The Analysis of the Effect of Service Quality on the Interest of Visiting Malls With Consumer Attitude as an Intervening Variable
Rizcho Louistama Setyana Putra, Kusdiyanto, M. Sholahudin
This study aims to analyze the effect of service quality on interest in Solo Square Mall visitors with consumer attitudes as a mediating variable. This research used a quantitative method. The population of this research included Solo Square mall visitors who were domiciled in Solo Raya. The total sample...
Proceedings Article
The Status Quo and Divestment Commitments on the Performance of Central Java Government in 2018
Ringga Tania Putra, Zulfikar Zulfikar
This study aims to ascertain the effect of status quo commitment and divestment on local government performance. This research employed quantitative-associative methodology and data analysis tests such as the t-test, F-test, and determination test. Based on the calculation of the status quo and financial...
Proceedings Article
Analysis of the Effect of Real Exchange Rate, Exports, and Imports on Indonesia’s Trade Balance in 1990-2020
Sherlyna Mandas Sari Putri, Eni Setyowati, Wuri Nur Indah Sari, Sitti Retno Faridatussalam
This research aims to analyze the Marshall-Lerner condition in Indonesia’s trade with its main currency trading partners. This study deployed the OLS approach to analyze the 1990-2020 data series; the estimation steps included classical assumption, model time, and regression coefficient tests. The results...
Proceedings Article
An Assessment of Consumer Shopping Behavior with A Hedonic and Utilitarian Approach to Modern Retail
Feyza Azzahra Putri, Anton Agus Setyawan
This study aims to examine and analyze the effect of hedonic and utilitarian shopping behavior on store loyalty in modern retail. The population and sample of this research were the people of Surakarta who shopped at modern retail stores. The type of data in this research adopted primary data. The data...
Proceedings Article
Improving Student’s Working Readiness by Increasing Soft Skills, Self-Efficacy, Motivation, and Organizational Activities
Diah Rahmadani, Ahmad Mardalis
This study aims to analyze and describe the effect of soft skills, self-efficacy, motivation, and organizational activities on the students’ work readiness of the Faculty of Economics and Business (FEB), Universitas Muhammadiyah Surakarta (UMS), Indonesia. It employed a quantitative approach. The samples...
Proceedings Article
The Impact of Brand Experience to the Brand Loyalty Mediated by Emotional Brand Attachment
Zulfikar Azaria Rahman, Ihwan Susila
This research is about the influence of brand experience on brand loyalty mediated by the emotional brand attachment. The focus of this research was to determine the influence of Emotional Brand Attachment (EBA) in mediating the correlation between brand experience and brand loyalty. Research was conducted...
Proceedings Article
Stimulus-Organism-Response Model: Antecedent and Consequent Customer Engagement
Nunik Dhian Rahmawati, Rini Kuswati
This study investigates the impact of customer engagement on the characteristics of Online Brand Community (information quality and system quality) on brand loyalty. The respondents of this study were the general public in the Solo Raya area who had interacted with the Smartfren Community. 196 respondents...
Proceedings Article
Analysis of Factors Affecting Regional Original Revenue in Yogyakarta Special Regional Province 2016-2020
Oktaviani Laila Nur Rahmawati, Eni Setyowati, Sitti Retno Faridatussalam
This study examined several factors affecting Regional Original Revenue with several macroeconomic variables as independent variables, covering inflation, population density, number of hotels, and number of tourists visiting the regencies/cities. This research utilized secondary data from five regencies/cities...
Proceedings Article
The Effect of Store Image on Purchase Intention Mediated by Perceived Value and Brand Awareness
(Empirical Study on Retail Store Consumers in Surakarta)
Muhammad Rizal, Edy Purwo Saputro, Muhammad Wahyuddin, Novel Idris Abas
Modernization, lifestyle and human needs have caused a shift in consumer shopping behavior towards the retail market. The rapid development of the retail business indicates a potential for strong market competition. This study aims to analyze the effect of store image on purchase intention mediated by...
Proceedings Article
Analysis of the Effect of Interest Rates, Exchange Rate Inflation and Foreign Investment (PMA) on Economic Growth in Indonesia in 1986-2020
Wuri Nur Indah Sari, Eni Setyowati, Sherlyna Mandassari Putri, Sitti Retno Faridatussalam
This study aims to examine several factors influencing economic growth. The independent variables in this study encompass several macroeconomic variables of interest rates, inflation, exchange rates, and foreign investment. This study employed the Ordinary Least Square (OLS) approach to analyze time-series...
Proceedings Article
Analysis of Bank Health Level Using RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) Method
Case Study at PT. Bank Mandiri (Persero), Tbk. 2018-2020
Yuliana Ineke Putri Sari, Wuryaningsih Dwi Lestari
This study aimed to determine the health level of PT. Bank Mandiri Tbk used RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) method in the period the 2018-2020 period. The type of research used in this study was descriptive quantitative with a sample of Bank Mandiri which published in...
Proceedings Article
Customer Loyalty in Online Shopping
Oktaviana Armita Sari, Anton Agus Setyawan
This study aims to analyze the effect of online trust and online satisfaction on customer loyalty in online shopping. The population and the sample of the research were the people who have done online shopping. The type of data used in this study was primary data. Methods of data collection were conducted...
Proceedings Article
Structural Modeling of MSME Women’s Finance Literacy in Pacitan
Ignatius Roni Setyawan, Ishak Ramli, Indra Listyarti
This study will address to determine finance inclusion and finance literacy in making finance decisions which mediated by finance intentions toward women MSME in Pacitan.The reason is that the level of local finance literacy is still low in addition to the problem of contradicting the results of previous...
Proceedings Article
Poverty Determinants of Micro Entrepreneurs with Logistic Regression
Eni Setyowati, Maulidiyah Indira Hasmarini, Ali Zaenal Abidin, Muhammad Arif, Annisa Nur Hidayah
This study examines several determinants of poverty in the household. Several variables as independent variables in this study are income, number of dependents, number of loans from Islamic microfinance institutions, and expertise. This study uses the Logit model, which is a non-linear regression model...
Proceedings Article
The Effect of Profitability, Liquidity and Leverage on Company Value with Dividend Policy as Moderating Variables on Consumer Companies Listed on the Indonesia Stock Exchange 2018-2020
Nindi Isra Sholatika, Triyono
Company value is a measure of the success of a company’s management in managing its operational activities to increase shareholder confidence. This study aims to analyze the effect of profitability, liquidity, and leverage as factors affecting the value of companies listed on the Indonesia Stock Exchange...
Proceedings Article
The Influence of Motivation to Use Social Media and Source Credibility on Customer Equity in Nature Republic Brands Mediated by Parasocial Relationships
Rullynta Siska Suryandari, Soepatini
The widespread use of social media in recent years has provided opportunities for business making by increasing customer equity through the use of media social content with the concept of parasocial relationships. This study aims to describe how motivation to use social media and source credibility affects...
Proceedings Article
The Effect of Islamic Social Reporting, and Good Corporate Governance on Firm Value Using the Maqashid Syariah Index as a Moderating Variable
(Empirical Study on Islamic Commercial Banks in Indonesia in 2017-2019)
Wisnu Prasetyo Adi Utomo, Fatchan Achyani, Zulfikar
The authors aimed to analyze the influence of the impact of Islamic Social Reporting and Good Corporate Governance on Company Value with the Maqashid Syariah Index as a Moderating Variable in Islamic Commercial Banks in Indonesia for the 2017-2019 period) The sample used in this study was 14 Islamic...
Proceedings Article
The Influence of Product Quality, Brand Image, and After Sales Service Support on the Purchase Decision of Matic Scooter in Surakarta Mediated by Attitude
Anggela Vitrika, Ihwan Susila
The purpose of this study is to investigate the effect of product quality, brand image, and after-sales service support on scooter purchase decisions in Surakarta through consumer attitudes. The study surveyed 200 users of automatic scooters in Surakarta. The outer model is used to assess the instrument’s...
Proceedings Article
The Effect of Profitability, Leverage, and Firm Size on Firm Value (Case of Registered Company In Jakarta Islamic Index 2015-2020 period)
Fitri Albani Wahyudi, Muhammad Sholahuddin
The aim of this research is to determine the effect of profitability, leverage, and firm size on firm value. The population included in the study are companies listed on the Jakarta Islamic Index for the 2015-2020 period. The sample in this study were 13 companies and analyzed using purposive sampling...
Proceedings Article
The Effect of Convenience, Perceived Ease of Use, and Perceived Usefulness on Intention to Use E-Wallet
(Empirical Study on Generation Z in Surakarta)
Arfi Agustian Wardana, Edy Purwo Saputro, Muhammad Wahyuddin, Novel Idris Abas
In today’s era, technology is developing rapidly. One of these technological advances is the existence of an electronic wallet (e-wallet). A transaction using the e-wallet can be both online and offline. The study aims to describe the effect of convenience, perceived ease of use, and perceived usefulness...
Proceedings Article
Panel Data Analysis of Government Policy on Human Development Index in Central Java Province
Atik Handayani Widyaningsih, Muhammad Arif
This study aims to find out how the Regional Government plays a role in increasing the Human Development Index in Central Java Province, in achieving this goal analysis is carried out using panel data analysis on government interventions in the education, nature, and consumption sectors of Central Java...
Proceedings Article
The Effect of Learning Behavior, Learning Motivation, Intelectual Intelligence (IQ) and Emotional Intelligence on Accounting Understanding
Niken Ayu Winitasari, Banu Witono
The objective of the study is to describe the relationship between learning behavior, learning motivation, intellectual intelligence, and emotional intelligence and accounting understanding with a sample of the students of the Accounting Department, School of Economics and Business, Universitas Muhammadiyah...
Proceedings Article
Flypaper Effect on Regional Expenditure and the Imp on Regencies/Municipalities Financial Performance in Indonesia
Muhammad Yudhistira A, Erma Setiawati, Zulfikar Zulfikar
The aim of this study was to empirically evidence the phenomenon of the flypaper effect on regional revenue, general allocation funds, special allocation funds, and profit-sharing funds on regional expenditures and the impact of the flypaper effect on financial performance in regencies/cities in Indonesia....
Proceedings Article
An Analysis of Lean Service for Brachytherapy in Academic Health Center
A Case Study at Y Department of X Hospital
Hanifah Dina Zain, Trisacti Wahyuni
An increase in health spending in Indonesia does not simultaneously increase general hospital revenues. To overcome this phenomenon, state-owned hospitals as public health service organizations need to reduce costs and increase revenues without reducing their quality to achieve efficiency and effectiveness....