Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)
Session: Business and Accounting
28 articles
Proceedings Article
The Influence of Labor Wages and Creativity on the Production Value of Troso Ikat
Royke Uswatun Khasanah, Damas Gianluigi Alrizqi, Muhammad Feriady, Nina Farliana
This study aims to determine the effect of labor wages on production value, the impact of creativity on production value, and the effect of labor wages and creativity on the production value of the ikat business in Troso Village, Jepara. This study uses quantitative methods and a causality research design....
Proceedings Article
Forensic Accounting and Compliance Audit to Reduce the Number of Financial Fraud in Local Government
Anggriyani, Muhammad Yusuf, Kornelius Harefa
One of the corruption cases that has been revealed by the BPK is the Century Bank case. Report The results of a follow-up investigation (forensic audit) conducted by the Supreme Audit Agency of the Republic of Indonesia on PT Bank Century Tbk, strengthen the results of the previous examination (stage...
Proceedings Article
Analysis of Government Stimulus Policy Facing the Covid-19 Pandemic on Abnormal Share Returns (Study on LQ-45 Shares)
Asriyatuzzahra, Nida Muti Fatimah, Ida Maftukhah
The corona virus disease in 2019 (Covid-19) globally has had a direct or indirect impact on the performance and capacity of debtors in fulfilling credit or financing payment obligations. The spread of Covid-19 also has an impact on the performance and capacity of debtors and increases credit risk which...
Proceedings Article
Risk Analysis for Passenger of Online Motorcycle Public Transportation in The City of Jakarta
Achmad Sudiyar Dalimunthe, Muhammad Ihsan, Rukaesih Achmad Maolani, Dwi Haryanto
Traffic congestion encourages the need for fast, safe and inexpensive means of transportation for the community. The COVID-19 pandemic has also impacted many people in need of work to support themselves and their families. Being a driver of online motorcycle public transportation (ojol) is an alternative...
Proceedings Article
The Effect of Participation in Budgeting on Managerial Performance with Locus of Control and Job Relevant Information as Moderating Variables in PT. PLN (PERSERO) UP3 Palu
Saskia Islamay Faizal, Muhammad Din, Mustamin, Abdul Kahar, Rahma Masdar, Masruddin
This study aims to examine the effect of budgetary participation on managerial performance at PT. PLN (Persero) UP3 Palu, the influence of participation in budgeting on managerial performance with Locus of Control as a moderating variable and the influence of participation in budgeting on managerial...
Proceedings Article
Analysis of Higher Education Readiness in Medan City in Implementing Risk Based Internals Audit to Realize Good University Governance
Muhammad Ridha Habibi, OK Sofyan Hidayat, Taufik Hidayat, Esa Setiana, Nisha Marina
In the past decade, there has been a paradigm shift in financial management in certain types of work units in government agencies and ministries to become more flexible, such as hospitals and universities. This flexibility is given based on the characteristics of the type of service provided because...
Proceedings Article
Antecedent Affecting Chinese Ethnic Community Saving at Islamic Bank of North Sumatra
Hilma Harmen, Adelina Lubis, Aprinawati, Lokot Muda Harahap, Riza Indriani
This study aims to identify and analyze the factors that influence the ethnic Chinese community to save at Islamic banks in North Sumatra. The factors of service quality, promotion, and profit-sharing ratio are the chosen factors to determine the factors of the ethnic Chinese community-saving at Islamic...
Proceedings Article
Overview of Student Entrepreneurship in Indonesia
Saidun Hutasuhut, Reza Aditia
The economic progress can be determined by how large its population becomes entrepreneurs. Currently, entrepreneurs in Indonesia have reached 3.47% of the total population. However, it is still below Singapore, which has reached 8.76%, Malaysia 4.75%, and Thailand 4.26%. Although still lagging, Indonesia...
Proceedings Article
A Preliminary Study of the Internet of Things Capabilities, Integration on Halal Food Supply Chain Performance and Sustainable Advantage
Fikry Karim, Rudy Gosal, Femilia Zahra, Suryadi Hadi, Rahmat Fatahillah
The application of halal, especially in the supply chain, is one of the areas of research that requires further study. This study aims to identify the relationship between IoT and operational performance in halal supply chain applications. Literature search is carried out to support researchers in formulating...
Proceedings Article
The Effect of Apparatus Competence on the Quality of Local Government Financial Reports with the Utilization of Information Technology as Intervening Variable: Survey on Regional Apparatus Organizations of Donggala Government
Neni Kasmawati, Ridwan, Muhammad Din, Nina Yusnita Yamin, Rahma Masdar, Jurana NS, Saparman
This study aims to examine the effect of apparatus competence on the quality of regional reports by using information technology as an intervening variable in the Donggala Regency Government. This research is a survey research, using quantitative research methods and primary data. The population in this...
Proceedings Article
The Effect of Good Corporate Governance on Profit Management with Tax Planning as Intervening Variable on Mining Companies Listed on Indonesia Stock Exchange (2014-2018)
Rachma Mariana, Muhammad Din, Lucyani Meldawati, Muhammad Dharma Halwi, Nimade Suwitri Parwati, Abdul Pattawe
This study aims to determine and analyze the influence of good corporate governance on earnings management with tax planning as intervening variable. The number of samples studied were 8 companies from a total of 47 companies which were used as the study population. The sampling was done by using purposive...
Proceedings Article
The Effect of Financial Slack, Institutional Ownership, Media Exposure on Carbon Emission Disclosure with Solvability Ratio as a Moderating Variable
Kuatina Nur Aini, Rima Murtiningsih, Niswah Baroroh, Kuat Waluyo Jati
This research aims to analyse the effect of financial slack, institutional ownership, media exposure on carbon emission disclosure with solvability ratio as a moderating variable. In addition, the population of this study is 109 manufacturing companies basic & chemical sector and plantation companies...
Proceedings Article
Entrepreneur Skills as an Effort to Increase Entrepreneurial Intentions through Entrepreneurship Education
Ahmad Jaenudin, Crisna Gabriel Octavilona, Dwi Puji Astuti
Entrepreneurship education is the main key in improving entrepreneurship skills and entrepreneurial intentions for the younger generation. This study aims to determine whether there is an influence of the entrepreneurial skills variable on the entrepreneurial intentions of students and also to find out...
Proceedings Article
The Effect of Auditor Judgment and Professional Skepticism on Internal Audit Quality
Egi Rahmansyah, Abdul Pattawe, Lucyani Meldawati, M. Ikbal Abdullah, Masruddin, Muhammad Din
This study aims to examine and analyze the effect of auditor judgment and professional skepticism on the quality of internal audit at the Inspectorates of Central Sulawesi Province and Palu City. This type of research is survey research. Data was collected by distributing questionnaires to 54 auditors...
Proceedings Article
Organizational Citizenship Behavior
Benedictus Prakoso
This study aims to analyze the concept of civic behavior of individuals who do things outside of their job descriptions so that the organization can have superior performance. Several studies related to organizations state that OCB is beneficial for organizations, although in its development it has different...
Proceedings Article
Students Perception in Entrepreneurship Development at Universitas Negeri Medan
Sahat Siagian, Ali Fikri Hasibuan, Tri Andri Hutapea, Rangga Restu Prayogo
Interest in opening a new business after completing lectures at the State University of Medan is still a concern. This shows that the students’ low interest in entrepreneurship. An entrepreneurial ecosystem can be formed because students come from various disciplines who are possible to have a meeting...
Proceedings Article
Education Financing Governance in Pesantren
An Explanatory Study
Ramdhansyah, Jufri Darma, Tapi Rumondang Sari Siregar
This study aims to 1) Identify the problems of financing education in Islamic Boarding School (in Bahasa: Pesantren) and 2) Identify the factors that cause problems in the education financing governance in Pesantren. This research was conducted using qualitative methods through in-depth interviews. The...
Proceedings Article
Accounting Students’ Understanding of Assets, Liabilities and Equity by Different School of Origin: Study on Accounting Undergraduate Students at Tadulako University
Geraldine Claudia Ignatia Rante, Nurhayati Haris, Femilia Zahra
This study aims to examine and analyze the level of understanding of accounting students towards assets, liabilities and equity of students in the Department of Accounting, Faculty of Economics and Business at Tadulako University. The method used in this research is quantitative by using primary data....
Proceedings Article
Innovation of Online Learning During the Covid-19 Pandemic in Students Majoring in Management, Faculty of Economics, Medan State University
Hendra Saputra, Dina Sarah Syahreza, Sienny
The Covid-19 pandemic has an impact on the world of education, including higher education. This corona virus inhibits teaching and learning activities that usually take place face-to-face requires lectures to be conducted online. Therefore, it requires innovation to create an effective learning process....
Proceedings Article
The Effect of Digital Literacy in the Establishment of Student Engagement
Tapi Rumondang Sari Siregar
This study aims to determine how the digital literacy variable affects student engagement. The analysis in this study used SEM-PLS. Based on a sample of students at Medan State University, it is known that digital literacy has a significant effect on student engagement. Based on the research findings,...
Proceedings Article
The Synergy Model of Entrepreneurship Development Through SMEs in Samosir (Triple Helix Model)
Nurafrina Siregar, Irawan
This research aims to elaborate the synergy pattern of development on Triple Helix-based SMEs in the Samosir tourist area. The main issue is the lack of synergy between the three academic, business and government sector actors in developing SMEs. The research uses a grounded theory approach in exploiting...
Proceedings Article
Getting Dress for Local Experience
Usep Suhud, Mamoon Allan, Ernita Maulida
In some tourism destinations, tourists are offered or sometimes required to wear traditional local clothing as part of a tourism gimmick or as part of respect for the place. This idea is not implemented in other appropriate sites. This study explores the attitude of tourists towards wearing traditional...
Proceedings Article
What We Should Know About Village Tourism Destination Attributes?
Usep Suhud, Mamoon Allan, Christian Wiradendi Wolor
Through the Ministry of Tourism and Creative Economy, the Indonesian government mobilises villages to be more empowered. One of the initiatives that was initiated was the emergence of villages as tourism destinations. This study explores the attributes of tourism villages. The research was conducted...
Proceedings Article
Analysis of the Determinants for Online Business Interest Among University Students
Dedy Husrizal Syah, Haikal Rahman, Azizul Kholis, Faisal R Dongoran
This study aims to partially or simultaneously observe the influence of educational factors, environmental factors, and internet service availability factors on student interest in practicing online business. This study employed a survey method. The obtained sample of this study included 94 respondents,...
Proceedings Article
The Perspective of Patchouli Farmers in Sustainable Entrepreneurship: A Cross Tabulation Analysis
Harifuddin Thahir, Suryadi Hadi, Femilia Zahra, Noerifma Hidayah, Rahmat Fatahila, Roy Irawan Mendi
Patchouli farmers contribute in producing essential oil which is needed by several industries. This study aims to determine the opinion of patchouli farmers on sustainable entrepreneurship. This research was conducted during the Covid-19 pandemic involving 298 patchouli farmers who were successfully...
Proceedings Article
Determinants of Students E-Money Intention
Empirical Studies of Semarang State University Students
Novita Viviana, Kemal Budi Mulyono
In the era of industry 4.0 where all activities in daily activities are not far from the use of technology. Until the sophistication of technology that develops penetrates into the payment system or better known as electronic money. Electronic money is considered very efficient and effective in its use...
Proceedings Article
The Effect of Conflict, Role Ambiguity and Expertise on Internal Auditor Independence Commitments
Studies on the Auditors of the Regional Inspectorate of Central Sulawesi Province, the Palu City Inspectorate and the Sigi Regency Inspectorate
Dwi Wahyuni, Muh. Natsir, Lucyani Meldawati, M. Ikbal Abdullah, Muhammad Din, Rahma Masdar
This study aims to describe conflict, role ambiguity, expertise, and independence commitment, as well as to examine and analyze the effect of conflict, role ambiguity and expertise on independence commitment at the Inspectorate Office: Central Sulawesi Province, Palu City, and Sigi Regency. This type...
Proceedings Article
The Impact of Product Innovation on Marketing Performance
Achmad Nauval Waliuddin, Fadhil Umar
As the largest industry in Indonesia, small and medium enterprises play a major role in the Indonesian economy because they can stimulate economic growth and generate new opportunities for entrepreneurs. The purpose of this research was to examine the impact of customer orientation and entrepreneurship...