Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)

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131 articles

Whistleblowing Intention of Internal Governmental Auditors In Padang

Charoline Cheisviyanny, Fefri Indra Arza
This research aims to determine the effect of gender and experience on whistleblowing intention. This research is a comparative research. The population was governmental auditors and accounting students which are acknowledgement as inexperienced auditors. The sample was chosen by using total sampling...

Ethical Knowledge, Ethical Decision: A Gap Of Ethical Behavior Development

Eka Fauzihardani, Eddy R. Rasyid, Efa Yonedi, Hefrizal Handra
The central standing-point of accounting professional in most ethical violation scandals of corporate collapse has led public to question about standard of ethical behavior in this profession. Although accountant has been introduced ethical standard –code of conduct - along their study in university,...

Factors That Influence Tax Compliance of Taxpayer Trading Business Agency in Banjarmasin

Sri Ernawati, Jumirin Asyikin, Wahyu Sapto Rini
This study aims to empirically examine the effect of tax awareness, understanding tax regulations and understanding of accounting for taxpayer tax compliance of trading business entities in Banjarmasin. The analysis was conducted on the answers of 57 respondents to the research instrument submitted to...

Effect of Capital Adequacy, Liquidity to Shariah Financial Performance in Shariah Banking in 2011-2015.

Halmawati Halmawati
This study aims to examine the Effect of Capital Adequacy, Liquidity on Sharia Financial Performance in Islamic Banking in year of 2011-2015. This research is very useful for banking sector because it is expected to be able to assess the performance of Islamic Banking that has been less examined; because...

Improving Vocational Teachers’ Readiness in Teaching New Subject “Accounting Practice of the Institution and Local Government Agencies”

Vita Fitria Sari, Mayar Afriyenti, Fefri Indra Arza, Mia Angelina Setiawan
In the beginning of 2017 has been published SK Dirjen Dikdasmen No.130/D/KEP/KR/2017 about the new curriculum structure for vocational schools. In accounting major, one of the changes is new subject “accounting practice of the institution and local government agencies”, which have never taught before,...

Needs and Challenges in Government Accounting Education (Users Perceptions from Local Government Agencies in Padang City)

Vita Fitria Sari, Mayar Afriyenti, Fefri Indra Arza
The reforms that took place in Indonesia in 1998 caused significant changes in various fields, one of which was reform in regional financial management. This was driven by increasing demands for accountability and transparency in regional financial management. Government accounting has the main role...

Analysis Of Post Village Funds Distribution (Empirical Study on Nagari VII Koto Talago, Guguak District, District 50 Cities

Nurzi Sebrina, Vany Maulina Renandi, Erly Mulyani
This study aims to determine the process of village fund management, especially regarding Post-Village Fund Distribution in Nagari VII Koto Talago, Guguak District, 50 Kota District, West Sumatra Province. Qualitative research methods are used by interpreting data interpretatively (qualitative interpretive...

The Influence of Tax Avoidance Which Is Modified by Corporate Governance on Earnings Management

Nurzi Sebrina, Nayang Helmayunita, Wilda Desti Karinda
by corporate governance on earnings management. The populations in this study were Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014 to 2017. The samples in this study used purposive sampling method, so the samples amounted to 52 manufacturing companies. The type of data used is...

The Correlation of Audit Fee, Audit Quality and Integrity of Financial Statement

Vanica Serly, Nayang Helmayunita
This study aims to determine the effect of audit quality and audit fees on the integrity of financial statements with audit fees as moderating variable on audit quality. The population in this study was 78 companies listed on the Indonesia Stock Exchange in the 2014-2016 periods. The data analysis technique...

Budgeting Participation and Managerial Performance of Government Apparatus

Nora Susanti, Vivina Eprillison, Jolianis Jolianis
This research was conducted aiming to see the effect of budgetary participation on the performance of government officials in the city of Padang. Research respondents are budget makers or leaders in the SKPD of Padang as many as 50 SKPD. This type of research is a causality research that is useful for...

Analysis of Internal Control in Enhancing Performance’s Accountability in Local Government Work Unit through Risk-Based Audit (ISA)

Muhammad Yasin, Budi Artinah, Mujennah Mujennah
The aim of this study to find out implementation of RBA (Risk Based Audit) and compliance with statutory regulations on the report on the implementation of the supervisory function, public service, governance, financial management and goods of local government in Banjarbaru’s Inspectorate. The method...

The Role Of Accounting Knowledge In Defining The Career Of A Public Accountant

Agnes Jessica, Ria Sandra Alimbudiono, Eko Pudjolaksono
Public accounting professions play a crucial role in the economic advancement. However, only few graduates in accounting majors are interested in this profession. This is quite unsettling. Knowledge is one of the determinants in selecting future career path. Therefore, this study aims at describing the...

Budgeting Applicaton For Personal Financial Planning Among Students Majoring In Accounting

Farahdita Dyah Susanto, Ria Sandra Alimbudiono
This study aimed to explain about the implementation of budgeting course in personal financial planning among the students majoring in accounting. It is very important, since most of the students frequently spend a lot of money after they receive pocket money from their parents and will be very frugal...

A Literature Review on the Influence of Sales Promotion, Shopping Lifestyle, Store Atmosphere, and Hedonic Shopping Motivation toward Unplanned Purchase

Cetya Prima Nasrul, Yasri Yasri
This research was motivated by one of the goals of the development of the retail sector in Indonesia. This study aims to collect and analyze published articles about sales promotion, shopping lifestyle, store atmosphere, hedonic shopping motivation and unplanned purchases. Research design is a literature...

Individual Financial Management Behaviour of Productive Age in Padang

Erni Masdupi, Rosyeni Rasyid, Rahmiati Rahmiati
The purposes of this research are: 1) to analyze the profile of financial management behavioralof productive age in Padang, West Sumatra; 2) to compare and analyze the profile of financial management behavior that includes groups of active college students; graduated from college but not working yet;...

The Influence Marketing Mix, Islamic Tourism and satisfaction to Visitor Loyalty: A Literature Review

Maltio Maltio, Yunia Wardi
This research is motivated by one of the construction sector development goals in Indonesia is tourism sector. Besides that, according to Battaour and Ismail (2016) and Shafaei (2017) that halal tourism is an interesting topic in recent studies. This is more interesting when Indonesia as a Muslim-majority...

Effect of Country of Origin, Celebrity Endorser and eWOM on Purchase Intention

Serli Ayuma, Vidyarini Dwita
Recent technological development comes to the trend of the internet which influences emotional fluctuation, changes in behaviour and lifestyle of teenagers in Indonesia. Changes in lifestyle of Indonesian’s teenagers affect the taste of Indonesian market so that imported products are more in demand recently....

The Effect of Marketing Mixing Services on Decision of Saving Again

Yuza Eka Putra, Yasri Yasri, Dina Patrisia
This research is motivated by savings products, prices, places, promotions, people, processes and physical evidence owned by PT. BPR Batang Kapas toward the customer's decision to save money is still low and the balance of savings obtained from bookkeeping still has an up and down (fluctuating) status....

Antecedents of Batik Tanah Liek Consumer Purchase Intention

Astra Prima Budiarti, Yunita Engriani, Yasri Yasri
This study aims to examine the influence of the segment of product innovation, such as product feature innovation, product packaging innovation, and product uniqueness innovation, and then competitiveness toward consumer purchase intention on Batik Tanah Liek product. The proposed model was tested among...

The Influence of Perceived of Usefulness, Perceived Ease of Use, and Perceived Security on Repurchase Intention at Tokopedia.com

Azmen Kahar, Yunia Wardi, Dina Patrisia
This study aims to analyze the influence of perceived of usefulness, perceived ease of use, and perceived of security to the intention of repurchase On Tokopedia.com. This type of research is causative research looking at the effect of independent variables ie. perceived of usefulness, perceived ease...

The Effect of Transformational Leadership, Discipline and Work Motivation on Employee Performance at West Sumatera BPMP

Devi Mustika Jaya, Erni Masdupi, Marwan Marwan
This study aims to analyze the influence of Transformational Leadership, Discipline and Work Motivation on Employee Performance in West Sumatra BPMP. Samples were taken as many as 56 people with total sampling technique. In this study the sample is all West Sumatra BPMP employees. The results of the...

Understanding Open Innovation in Large Firms: A Co-citation Bibliometric Analysis

Siska Noviaristanti
The open innovation has received increased attention from the academic and practitioner community as a result of more collaborative approaches to innovation together with rapid advances in the application of internet technologies in support of innovation activities. There have been significant developments...

The Effect of Compensation, Education Levels, and Job Satisfaction on Organizational Commitments to Teachers of SMPN in Padang Panjang

Novlinda Novlinda, Syamsul Amar, Dina Patrisia
This study aims to analyze the effect of compensation, education level and job satisfaction on organizational commitment to teachers of SMP in Padang Panjang City. This research is included in causative research with Path analysis techniques. The population in this study were all SMPN teachers in Padang...

Marketing Strategy Factors In Decision of Sharia Bank Customers In West Sumatera

Himyar Pasrizal
Prospective customers make many factors as reasons so they deal and become customers of a sharia bank. One factor that becomes a theoretical consideration is the marketing strategy developed by Islamic banks themselves. However, the results of previous studies have shown inconsistent results in which...

Effect of Compensation and Career Development on Turnover Intention: Job Satisfaction as a Mediation Variable

Aulia Rahman, Syahrizal Syahrizal
Although considerable research report has been devoted to understanding work attitudes, behaviors and outcomes regarding turnover intentions, little has been done to explore it across deferent professions. This study takes a step in this direction and examines the effect of compensation and career development...

The Effect of Transformational Leadership and Organizational Climate on Organizational Citizenship Behaviors (OCB): The Role of Intrinsic Motivation as Mediation (In Human Resources Development Centre at Ministry of Home Affairs)

Eka Saputra, Erni Masdupi, Syahrizal Syahrizal
The purpose of this study to analyze the effect of factors that influence Organizational Citizenship Behavior (OCB) Employees of the Regional Ministry of Home Affairs Human Resource Development Centre; Transformational Leadership, Organizational Climate and Intrinsic Motivation. The sample in this study...

Predicting Small-Medium-Enterprise Digital Success Using Polytomous Analysis: A Pilot Study

Gadang Ramantoko
The objective of the pilot study is to examine the predictability of digital transformation among Small and Medium Enterprises (SMEs) - using the same previous data collected – employing two step polytomous latent variable analysis technique. The dataset contains 415 observations and 13 variables. The...

Effect of Service Quality and Satisfaction on Customer Loyalty of Minang Fantasi Water Park in Padang Panjang City

Zurnawati Zurnawati, Susi Evanita, Abror Abror
This study aims to analyze the effect of service quality and customer satisfaction on consumer loyalty in the Minang Fantasi Water Park in Padang Panjang City. populasi dalam penelitian ini adalah seluruh pengunjung wisata Waterpark Minang Fantasi Kota Padang Panjang dengan jumlah sampel sebanyak 204...

Effect of Emotional Intelligence, Work Environment, and Work Stress on Work Productivity

Nasrijul Rivai, Erni Masdupi, Syahrizal Syahrizal
We discuss factors that will affect employee work productivity, such as employee emotional intelligence and workplace environment. In addition to being allegedly directly influential, this variable also indirectly influences employee work stress. From previous experts' theories and research, we assess...

The Effect of Transformational Leadership, Quality of Work Life (QWL) on Organizational Citizenship Behavior (OCB) at Tapan Regional General Hospital

Dian Zurahmi, Erni Masdupi, Dina Patrisia
The purpose of this study will be to determine the effect of Transformational Leadership, Quality of Work (QWL) on Organizational Citizenship Behavior (OCB) at the Tapan Regional General Hospital . This study used 126 samples . Data analysis techniques used in the study are using path analysis.

The Relationship Between Religiosity, Service Quality, Customer Satisfaction and Customer Loyalty

Fadli Setiawan, Idris Idris, Abror Abror
This study examines the influence of religiosity, service quality and customer satisfaction on customer loyalty. This study was conducted to 200 customers of Islamic Bank in Payakumbuh City as the samples. We employed Structural Equation Modeling by using AMOS 24 as the data analysis software package....

Impact of Organizational Culture and Organizational Commitment to Employee Performance through Job Satisfaction in Digital Era

Sri Langgeng Ratnasari, Gandhi Sutjahjo, Adam Adam
The purpose of this research is to determine the condition and performance of the organization on employee performance through job satisfaction at PT. PEB Batam. The research method uses descriptive analytical method, this type of research is descriptive and descriptive, namely this research is descriptive...

The Effect of Leadership, Communication, and Motivation on Employee Performance : A Literature Review

Sri Rizki Safitri, Dina Patrisia
This paper is a literature study to analyze the effect of leadership, communication, and motivation on employee performance.This type of research is explanatory research, looking at the relationship of free variables is leadership, communication, and motivation on employee performance. This study aim...

A Literature Review on The Influence of Promotion, Price and Brand Image to Purchase Decision

Suci Hermiyenti, Yunia Wardi
This research is motivated by the rapid development of technology at this time in all aspects including information. In addition, according to (Made et al., 2018) and (Foster, 2016) that brand image is an interesting topic to be a variable that influences a consumer's purchasing decision on a cosmetic...

Effect of Destination Image, Perceived Value, Tourism Satisfaction with Return To Visit

Anggia Ayu Lestari, Yasri Yasri, Abror Abror
The purpose of this study to analyze the effect destination image, perceived value, and satisfaction of tourists on the interest of return to visit Lake Kerinci. The sample in this study were 200 respondents. The analysis technique used is Structural Equation Model (SEM) to know the impact of the effect...

The Essence of Entrepreneurial Orientation Dimensions in SMEs Sector: Utilizing The Analytic Hierarchy Process

Gesit Thabrani, Perengki Susanto, Nor Liza Abdullah
Dimensions of entrepreneurial orientation in the context of small medium enterprises (SMEs) become an important issue for managers, especially SMEs have the limited firm’ resources and capabilities in anticipating the rapid changing of customer preferences. Additionally, since there has been limited...

The Impact of Satisfaction on Loyalty in Higher Education : The Mediating Role of University’s Brand Image

Henri Andi Mesta
The selection process for excellent input (i.e., student) at the university has become the main issue in the higher education industry in recent years. More specifically, many top universities at the level of national and/or international select the excellent student candidate until the remote area in...

The Influence of Brand Image and Perceived Quality on Brand Loyalty with Brand Trust as Mediator in PT Bank Syariah Mandiri

Rahmatullah Rahmatulloh, Yasri Yasri, Abror Abror
This study aims to analyze the influence of brand image and perceived quality on brand loyalty with brand trust as a mediating variable on the PT Bank Syariah Mandiri micro unit in the West Sumatra region. Respondents in this study were customers who were still actively financing the micro units of PT...

Influence of Marketing Mix to Customer Loyalty in Sari Anggrek Store

Rira Amelia Zulhit, Yasri Yasri, Abror Abror
This study aims to find the effect of 7P marketing mix on customer loyalty on Sari Anggrek Bookstore in Padang city. This type of research is Expost-Facto, the study population is the customer of Sari Anggrek bookstore. The purposive sampling technique of sampling is used. The sample amounted to 384...

The Influence of Convenience, Enjoyment, Perceived Risk, And Trust On The Attitude Toward Online Shopping

Selfia Marza, Idris Idris, Abror Abror
The purpose of this research is to reveal the influence of convenience, enjoyment, perceived risk, and trust on the attitude of Padang State University students toward online shopping. Online and field surveys are conducted to collect data. A total of 242 questionnaires were analyzed using Structural...

The Effect of Satisfaction and Experiential Marketing Toward the Interest of Revisit Tourists in Muaro Lasak Beach Padang

Whyosi Septrizola
The tourism sector has an important role in moving the macroeconomic sector. One of them is the tourist area of Muaro Lasak Beach Padang .All things strived for tourists to have the interest of re-visit to the area of the tourist area. Among them is the satisfaction felt by tourists. In addition, the...

Comparative Analysis of the Financial Performance of Islamic Banks And Conventional Banks For The 2011-2016 Period.

Egy Juniardi, Enni Sari Siregar, Farida Aini, Djaya Putra Gani
The aim of this research is to find out whether there are significant differences regarding the performance of Sharia banking and conventional banking as a whole in Indonesia in the period 2011-2016. This research is an exploratory research with quantitative methods. The sampling technique is done by...

The Influence of Market Orientation and Learning Orientation to Innovation of Kerupuk, Keripik, and Peyek in Padang City

Thamrin Thamrin, Madina Firma
The purpose of this research are to analyze : (1) The influence of market orientation to innovation of kerupuk, keripik, and peyek in Padang (2) The influence of learning orientation to innovation of kerupuk, keripik, and peyek in Padang. The type of this research is causative research. The population...

The Influence of Organizational Culture, Job Satisfaction and Organizational Commitment on Employee Performance in Padang Panjang City Government

Nurhaida Nurhaida, Susi Evanita, Dina Patrisia
The purpose of this study to analyze the effect of of Organizational Culture, Job Satisfaction and Organizational Commitment on Employee Performance in Padang Panjang City Government. This type of research includes quantitative research specifically this research wants to see about the influence of Organizational...

The Influence of The Marketing Mix of Wildlife Park Attractions and The Culture Of The Kinantan of Bukittinggi City To The Loyalty of Tourist Visits

Ade Gusri, Yasri Yasri, Idris Idris
This paper examines the influence of the marketing mix of the wildlife park attractions and the culture of the kinantan of Bukittinggi city to the loyalty of tourist visits. This research is descriptive causative research aims to find the influence of an independent variable that is in this research...

How Economic Sustainability Is Created By Implementation of Good Corporate Governance In Small Scale Enterprises: Case Study In Tenun Songket Industry In West Sumatera

Yunita Engriani, Astra Prima Budiarti
The purpose of this research is to determine the effect of the implementation principles of good corporate governance on the family firm's economic sustainability. Corporate governance refers to the mechanism used by companies in managing relations between stakeholders, determining the direction or strategic...

Analysis of the Influence of Organizational Justice and Organizational Support on Turnover Intention with Employee Engagement as Mediation Variables in Contract Employees in RSUD Padang Pariaman

Alpon Satrianto, Mia Ayu Gusti, Egy Juniardi, Candrianto Candrianto, Dirma Evo Yunanda, Heru Erlangga
This study aims to determine and analyze the influence of perceptions of organizational support and organizational justice on turnover intention with employee engagement as mediating variable in contract employees in RSUD Padang Pariaman. This research is an exploratory research with quantitative methods....

Turnover Intention Antecedents: Study on Credit People Banks (BPR) in Gianyar Regency - Bali

Wayan Gede Supartha, Ida Ayu Anggia Wedya Dewi
This study aims to analyze the influence of; (1) distributive, procedural, and interactional justice on job satisfaction, (2), distributive, procedural, interactional justice on turnover intention, and (3) job satisfaction on turnover intention. Respondents of this study were 42 employees from 5 (five)...

Organizational Commitment Of Women Bank Employees In Padang As Reviewed From Work-Family Conflict And Job Satisfaction

Yuki Fitria, Muthia Roza Linda, Rini Sarianti
The objective of this study is to examine the effect of the work-family conflict and job satisfaction on the organizational commitment of the women bank employees in Padang. The research population was all women employees from selected 7 conventional banks in Padang with a total of 378 employees. The...

Effect Of Organizational Learning And Innovation On Competitive Advantage Of Higher Education In Padang City

Firman Firman, Nova Yuniza, Gesit Thabrani
This study aims to analyze: (1) the influence of organizational learning on competitive advantage is mediated by the innovation of universities in Padang City. This type of research is a descriptive causative approach. This research was Carried out in a study program at a university in Padang City. The...