Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)

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82 articles
Proceedings Article

The Effect of Company Size and Capital Structure on Company Value

Gede Putu Agus Jana Susila, Komang Krisna Heryanda, Komang Endrawan Sumadi Putra
This study aimed to examine the effect of company size and capital structure on company value. The research design used quantitative causal. The subject of this research was the transportation sub-sector company listed on the Indonesia Stock Exchange and the objects of this research were company size,...
Proceedings Article

Young Accountant’s Skills on 4.0: Ready or Not?

Luh Gede Kusuma Dewi, Nyoman Ayu Wulan Trisna Dewi, Nyoman Trisna Herawati
Technological advances have had many positive impacts as well as negative impacts on various professions in the world. No exception for the accountant profession which is threatened by technological disruption. This study aims to analyse the current market needs related to what skills are needed by the...
Proceedings Article

Financial Behavior of Micro Business Women in Management and Well-Being Improvement

I Gusti Ayu Purnamawati, Gede Adi Yuniarta, Ni Luh Gede Erni Sulindawati, Putu Ria Astria
This study aims at seeks to determining the effect of financial literacy and locus of control on the financial behavior of women in micro-businesses. This research is a quantitative study with 240 female micro-business respondents in Buleleng district, Bali Province. Collecting data using an online questionnaire...
Proceedings Article

The Productivity of Teaching-Learning Process During COVID-19 Pandemic With the Administrator’s Production Function Approach

Kadek Rai Suwena, I Putu Arya Dharmayasa, I Wayan Suwendra
This research aims to know the value or productivity performance of the teaching learning process lecturers in the Faculty of Economic Undiksha environment, using the size of the checklist indicator reviewed from the administrator’s production function approach. This research was represented by a sample...
Proceedings Article

Does Indonesian Government Program Have an Impact on the Development of Village-Owned Enterprise?

Ni Kadek Sinarwati, I Nyoman Putra Yasa, I Made Pradana Adi Putra
Village-Owned Enterprise (Badan Usaha Milik Desa—BUMDes) is one of the business unit that is getting serious attention from the government to be developed. This study aims to analyze the impact of the VOE Revitalization and the Village Cash Workforce Program (PKTD) on the development of VOE businesses....
Proceedings Article

The Effect of Identity Protection and Financial Reward on Whistleblowing Intention in Public Sector Organization: Experimental Study

Nyoman Ayu Wulan Trisna Dewi, Edy Sujana, I Gd Nandra Hary Wiguna
This study aims to determine the effect of identity protection and financial rewards on the intention to perform whistleblowing. The data collected in the form of primary data using a 2x2 factorial experimental research design involving 89 students of the Undergraduate Accounting Study Program Universitas...
Proceedings Article

The Influence of Job Involvement, Job Characteristics and Organizational Commitment on the Employee’s Performance of District Government

I Wayan Bagia, Wayan Cipta, Ni Made Suci
This study aims to obtain the explanation finding which tested about the influence of: (1) job involvement, job characteristics and organizational commitment, (2) job involvement, (3) job characteristics and (4) organizational commitment on the employee’s performance of district government in the Province...
Proceedings Article

Analysis of Internal Business Plan Control at the Regional Water Utility Company in Gianyar Regency

I Putu Gede Diatmika, Gede Adi Yuniarta
This research is motivated by the importance of internal control in a business plan in planning procedures and policies to achieve operational efficiency and effectiveness and financial reports. This study aims to analyse the internal control of a business plan, so that internal control is carried out...
Proceedings Article

Tri Hita Karana Based Environmental Management System Before the COVID-19 Pandemic to Enhance the Sustainability of the Hospitality Industry

Desak Nyoman Sri Werastuti, Anantawikrama Tungga Atmadja, I Made Pradana Adiputra
The study was aimed at compiling THK-based hotel criteria and determining the level of THK application in the hotel industry. The locations for the study were purposefully selected. Hotel managements were selected as the participants of the study. The results showed that THK-based hotel indicators can...
Proceedings Article

The Need Analysis for Financial Management Learning Materials in Digital Nomad Era

Ni Luh Gede Erni Sulindawati, Lucy Sri Musmini, I Gusti Ayu Purnamawati
This article aims to examine the need for financial management learning materials in accordance with information from graduate users and business people. The development of this learning material is necessary. The accounting graduates can have the competence to work and do business in the digital nomad...
Proceedings Article

Levers of Control and Enterprise Risk Management: A Conceptual Study of the Business Strategy and Financial Performance of State-Owned Enterprises

I Made Pradana Adiputra, Desak Nyoman Sri Werastuti, Ni Kadek Sinarwati, Made Denny Oktariyana
Business management is no longer centered on individual ownership, but becomes a division of roles or collaboration or mutual cooperation. It takes a system that can carry out this role that can be carried out by all members of the organization. Management control system (MCS) and company risk management...
Proceedings Article

Analysis of Degrees in Sustainable Competitiveness of Local Wisdom-Based Crafts Industry

Gede Adi Yuniarta, I Putu Gede Diatmika, I Gusti Ayu Purnamawati, Kadek Rai Suwena
This study aims at analysing the factors that influence the competitiveness of small and medium-sized woodcraft industries in Bali. These variables include social capital, human resource competence, and digital technology. Furthermore, it is analysed the causes of the decline in the competitiveness of...
Proceedings Article

Development of Android-Based Accounting Cycle Learning Applications to Improve Technology Skills in Accounting Students

Nyoman Trisna Herawati, Luh Gede Kusuma Dewi, Gst. Ayu Kt. Rencana Sari Dewi
Android based learning media is one way to enhance technology literacy amongst students. Learning implementation by utilizing smartphones and tablets may provide positive impact, not only cognitive ability but also metacognitive, affection and social culture realm. This research developed learning media...
Proceedings Article

An Analysis of the Marketing Mix Effect to the Increase of Customer Numbers in PT. Pegadaian Gold Savings

Komang Endrawan Sumadi Putra, Gede Wira Kusuma, I Nengah Suarmanayasa
This study aims at analysing the effectiveness of the role of the marketing mix that has been carried out by the Singaraja Branch of Pegadaian in increasing the number of gold savings customers. Since the end of 2019 the number of Pegadaian Gold Savings customers has only reached 2.15 percent of the...
Proceedings Article

Analysis of the Impact of Changes in Institutional Financial Management Patterns on Increasing Non-Tax Revenues

Universitas Pendidikan Ganesha Case Study

I Gede Putu Banu Astawa, Made Aristia Prayudi, Ida Bagus Raminra P. Diputra
The paradigm of changing financial management patterns in government agencies from work unit organizations/agencies (Satuan Kerja—Satker) to organizations/agencies with a public service agency financial management (Pengelolaan Keuangan-Badan Layanan Umum—PK-BLU) pattern needs to be addressed as an effort...
Proceedings Article

The Role of Village Micro-Finance Institution Towards Rural Development

I Nengah Suarmanayasa, Gede Putu Agus Jana Susila, I Wayan Cipta
The third Nawa Cita requires development to be started from villages and outskirts. Village as a source of progress in Indonesia still has various problems. One of the problems that is faced by the rural communities is the lack of capital access. This limitation is considered as the main cause of the...
Proceedings Article

Hotel Linen: Problems and Solutions

A.A.N. Yudha Martin Mahardika, Komang Krisna Heryanda, I Putu Gede Parma
Housekeeping, as a critical department in a hotel, needs to maintain quality service. Constant complaints on the quality of linens were observed during a preliminary observation. The article discusses a result of a case study, identifying problems and solutions of linen supplies in a hotel.
Proceedings Article

The Resilience of Small Business Organization During Pandemic Condition: A Perspective From Bali, Indonesia

Putu Sukma Kurniawan, I Gede Putu Banu Astawa, Made Denny Oktariyana, Putu Yunartha Pradnyana Putra
This study aims to examine the resilience of small business organizations during the pandemic condition. Small business organization is an organization which has a high vulnerability to external business risks. The qualitative paradigm was used for this research. The object of this research is a small...
Proceedings Article

Environmental Concern, Attitude, and Willingness to Pay of Green Products: Case Study in Private Universities in Surabaya, Indonesia

Hendri Kwistianus, Saarce Elsye Hatane, Natasha Rungkat
The purpose of this study is to determine the perceptions and awareness towards green products. This study uses a 7-point Likert scale from the sample and population of students from university in Surabaya. Distribution of questionnaires was carried out and obtained 257 respondents. This research model...
Proceedings Article

The Improvement of BUMDes Business Performance in Terms of Financial Literacy and Inclusion

Komang Krisna Heryanda, Ni Made Dwi Ariani Mayasari, A.A.N. Yudha Martin Mahardika
His research will look at how the role of financial literacy and financial inclusion, which is one of the abilities of Village-Owned Enterprise (Badan Usaha Milik Desa—BUMDes) administrators in terms of knowledge and involvement in the financial sector, can affect the business performance of BUMDes in...
Proceedings Article

The Influence of the Use of the Internet and Social Media in Improving the Non-Academic Achievement of Undiksha Faculty of Economics Students

Ni Made Dwi Ariani Mayasari, I Nengah Suarmanayasa, I Made Dwita Atmaja
This study aims to examine the effect of the use of the internet and social media in increasing the non-academic achievement of students in the Economics Faculty of Undiksha. This study uses a quantitative approach with a population of non-academic achievers at the Faculty of Economics, Ganesha University...
Proceedings Article

Acceleration Strategy of Bali’s Tourism Sector Amid COVID-19 Pandemic

I Wayan Suwendra, I Nyoman Sujana, M. Rudi Irwansyah
The aim of this research is to find out the impact of COVID-19 pandemic related to the tourism sector in Bali and the acceleration strategy of Bali’s tourism sector amid COVID-19 pandemic. The research method used a qualitative approach which is descriptive by nature. The data collection used literature...
Proceedings Article

The Effect of Store Environment on Positive Emotional Response and Impulse Buying Moderated by Situational Factor

I Nyoman Sujana, I Wayan Suwendra, Kadek Rai Suwena
The purpose of this study was to identify factors that significantly affect unplanned impulse buying, namely store environment factors, positive emotional responses, and situational factors. Research samples were 90 respondents (consumers) of Ramayana Mall Denpasar. Methods of data collection carried...
Proceedings Article

Relational Capital of District Office in Smart City

Rahutama Atidira, Ni Nyoman Yulianthini, Ida Bagus Koman Suarmaja
The purpose of this paper is to explore the activity in city government district offices that indicates creating the relational capital specifically in the implementation of Smart City. The improvement of Intellectual capital affects positively during that program. As government agent, district offices...
Proceedings Article

The Influence of Brand Image, Price Level and Word of Mouth on Purchasing Decisions for “Nau Coffee” SMEs Products

Study on Student of Accounting Department Universitas Pendidikan Ganesha

Putu Eka Dianita Marvilianti Dewi, Ni Wayan Yulianita Dewi, Sunitha Devi
Consumers are very critical in making purchasing decisions and they are greatly influenced by the brand, the price level, and how the companies promote their products. The lifestyle has a change that is marked by the emergence of new trends that are utilized by SMEs as their business fields. The purpose...
Proceedings Article

Internal Control Structure on Distribution of Noncollateral Credit at the Village-Owned Enterprises (BUMDes) “Mandala Giri Amertha” at Tajun Village, Kubutambahan, Buleleng, Bali

Anantawikrama Tungga Atmadja, Desak Nyoman Sri Werastuti, Tetra Pujawan
Credit is a source of funding for every credit institution. In order to be a good source of funding, every credit institution must be able to maintain the quality of its credit so that it can avoid bad credit. One of the efforts made to maintain credit quality is by requiring debtors to pledge their...
Proceedings Article

Development of a Model for Empowering Women Craftsmen Through a Partnership Pattern in Buleleng Regency, Bali

Ni Luh Wayan Sayang Telagawathi, Ni Nyoman Yulianthini, Ni Made Suci
This article aims to develop an empowerment model for the small cepuk woven cloth industry that involves the participation of the government, companies/private sector, and tourism industry players. The entrepreneurial potential of the weaving handicraft household business is actually very promising,...
Proceedings Article

The Phenomenology of Work Productivity for Entrepreneurial Women in Bali

Luh Indrayani, Lucy Sri Musmini, Made Ary Meitriana
This study has the aims to determine the phenomenology of work productivity for entrepreneurial women in Bali. The use of economic resources in an effort to work productivity is important in every effort made by women entrepreneurs in Bali to achieve maximum results. This research uses a qualitative...
Proceedings Article

The Effectiveness of the Application of Artificial Intelligence-Based Accounting Information Systems at SMEs in Singaraja

I Putu Julianto, Nyoman Suadnyana Pasek, I Gd Nandra Hary Wiguna
This study aims to determine the effectiveness of the application of accounting information systems based on artificial intelligence at SMES in Singaraja. The object of research is the application of SIA based on Artificial Intelligence. The data analysis used in this research is quantitative analysis...
Proceedings Article

The Role of Entrepreneurship Education in Growing Students’ Entrepreneurial Spirits

Made Ary Meitriana, M. Rudi Irwansyah, Nyoman Sujana
This study aims to determine (1) the role of entrepreneurship education in fostering an entrepreneurial spirit in terms of student entrepreneurial motivation and (2) the role of entrepreneurship education in fostering an entrepreneurial spirit in terms of student entrepreneurial skills. This research...
Proceedings Article

Implementation and Accounting Recording of “Tabungan Arisan Berhadiah” (Tabah) in LPD Banyuning

Gusti Ayu Ketut Rencana Sari Dewi, Ni Luh Asri Savitri, Luh Gede Kusuma Dewi
Village Micro-finance Institution (Lembaga Perkreditan Desa—LPD) Banyuning has one of the innovative products to increase LPD capital from internal capital, namely the Tabungan Arisan Berhadiah (TABAH). Researchers are interested in analysing the implementation of TABAH’s Innovative Products because...
Proceedings Article

Tax Compliance: Students’ Ethical Perspectives

I Nyoman Putra Yasa, Ni Kadek Sinarwati, I Putu Hendra Martadinata
This study generally aims to reveal the ethical aspects of taxpayer compliance from the student’s point of view. The study was conducted on 34 undergraduate accounting students of Ganesha University of Education who had taken taxation courses. The data analysis method used in this research is descriptive...
Proceedings Article

E-Link Service Synergity, Perceived Risk Management, and Tri Hita Karana in LPD in Driving Financial Inclusion

Sunitha Devi, Putu Riesty Masdiantini, Putu Eka Dianita Marvilianti Dewi, Ida Bagus Raminra Padma Diputra
Based on the results of the OJK survey in 2019, the financial inclusion index for urban communities was 83.60%, while the financial inclusion index for rural communities was 68.49%. The significant imbalance between the financial inclusion index of urban communities and rural communities has led to the...
Proceedings Article

Balancing Professionalism Goals and Life Objectives In Accounting Education

Lucy Sri Musmini, Luh Indrayani, Ni Luh Gede Erni Sulindawati
The reality of accounting education which is very attached to standardization, materialism, compliance, and stability makes accounting education which only focuses on professionalism in the field of accounting. Behind the goals of professionalism in accounting, life goals are important aspects of accounting...
Proceedings Article

Ethics of Tax Education Profession in the Perspective of Tri Kaya Parisudha: An Experimental Approach

Putu Riesty Masdiantini, Sunitha Devi, I Nyoman Putra Yasa
This study generally aims to obtain empirical evidence regarding the difference in the level of compliance of taxpayers who have taken Ethics-based taxation education (Tri Kaya Parisudha) and those who have not taken Ethics-based taxation education. This research uses an experimental method, in which...
Proceedings Article

One Agent Optimization Based on E-Marketing for Young Enterprises in North Bali

Case Study: Students of the Ganesha Education University

Nyoman Dini Andiani, Ni Made Ary Widiastini, Putu Indah Rahmawati
This study aims to (1) examine the technical work of One Agent applied by students at the Ganesha University of Education and (2) examine the effectiveness of the concept. One Agent -based e-marketing in optimizing young entrepreneurs at Ganesha University of Education. To achieve these objectives, this...
Proceedings Article

Individual Culture Orientation and Public Physicians Performance Accountability

Made Aristia Prayudi, Luh Putu Ekawati, Made Ari Wahyuni
The purpose of this current study is to empirically investigate whether the public physicians’ professional autonomy affects their performance accountability. It also aims at examining the moderating role of individual culture orientation, i.e. power distance orientation, on the relationship between...
Proceedings Article

Can Academic Performance Predict Training Performance?

Exploring Why High Performing Students Fail During on the Job Training and Vice Versa

N. Trianasari, AA. Ngurah Yudha Martin Mahardika
The vocational education is characterized by the experiential learning element in its curricula. While it is a crucial part to enhance students’ knowledge, skill, and attitude, it may not be implemented and evaluated in such a way that help student’s development and performance in the job-related competencies....
Proceedings Article

The Influence of Accounts Receivable Turnover, Current Ratio, Credit Growth on Profit at Savings and Loans Cooperatives in Buleleng District

Wayan Cipta, I Wayan Bagia, Rahutama Atidira
This study aims to examine the effect of: accounts receivable turnover, current ratio, and credit growth on profit simultaneously and partially. The research subjects were Savings and Loans Cooperatives in Buleleng District, while the objects were accounts receivable turnover, current ratio, credit growth...
Proceedings Article

Student Work Readiness in Vocational High School

M. Rudi Irwansyah, Made Ary Meitriana, Kadek Rai Suwena
The current study aimed at analysing the effect of internship and employability to work readiness of the students of SMK Negeri 1 Singaraja. Mixed-method was used as the method of the study, with sequential explanatory strategy. Initially, quantitative data analysis was performed, followed by qualitative...
Proceedings Article

Accountability Based on Tri Hita Karana (THK) in Sangsit Village

Nyoman Ari Surya Dharmawan, I Gede Agus Pertama Yudantara
This study aims to explore the accountability of financial management in the governance of the Sangsit customary village in Bali. Traditional village financial management has now been regulated by Regional Regulation (PERDA) No. 4 of 2019 concerning Traditional Villages and Governor Regulation (PERGUB)...
Proceedings Article

Female Board Membership and Sustainability: Can they Mitigate Tax Avoidance in Indonesia and Malaysia?

Retnaningtyas Widuri, Prilly Aprillia Tjahjono, Viana Rosaline Aditama, Felicia, Miracle Fudianto
The objective of this study is to determine the effect of board gender diversity on tax avoidance through sustainability performance in non-financial companies in Indonesia and Malaysia for the 2014-2018 period. Currently, taxes are one of the largest sources of revenue for Indonesia and Malaysia. Due...
Proceedings Article

Preparing Sidatapa Village as a Bali Aga Tourist Attraction in Buleleng Regency

Ni Made Ary Widiastini, Made Aristia Prayudi, Putu Indah Rahmawati
Sidatapa Village is an ancient village that has developed itself as a tourist destination in Buleleng Regency. As one of the Bali Aga villages, Sidatapa Village has its uniqueness which is a cultural attraction for visiting tourists. There are old houses, traditional activities and economic activities...
Proceedings Article

Comparative Study of Economic Students ‘Interest in Entrepreneurship Based on Gender

Lulup Indah Tripalupi, Diota Prameswari Vijaya, Naswan Suharsono
Gender refers to the differences in roles, positions, responsibilities, and the division of labour between men and women. Gender is not habitual, can change and can be exchanged from one human to another depending on local time and culture. This study aims to determine the interest in entrepreneurship...
Proceedings Article

Students Perception Towards Plagiarism

I Putu Arya Dharmayasa, I Made Dwita Atmaja, Luh Indrayani
The study is conducted to find out the students perception concerning plagiarism in doing thesis of the sixth semester students majoring Economic education of Undiksha University. The population of the study is the sixth semester students majoring economic education which consists of two hundred and...
Proceedings Article

Product Positioning Analysis for “Frestea” of PT. Coca-Cola Distribution Indonesia Balinusa

Ni Nyoman Yulianthini, Made Amanda Dewanti, Ni Luh Wayan Sayang Telagawathi
This study aims to (1) determine the similarities between ‘Frestea’ tea beverage products and competitors’ products, (2) consumer perceptions on the attributes of the ‘Frestea’ product and competitor products, (3) the advantages of ‘Frestea’ products compared to competitors’ products, and (4) the strategies...
Proceedings Article

Tourism Development Strategy and Efforts to Improve Local Genius Commodification of Health as a Wellness Tourism Attraction

I Putu Gede Parma, A.A.N. Yudha Martin Mahardika, M. Rudi Irwansyah
Bali is known to have an established tourism infrastructure. The development of health and wellness tourism arises as a consequence of the development of infrastructure, tourist demand, and well-organized hospitality industry and business environment. Yet, the function of health and wellness tourism...
Proceedings Article

Organizational Culture That Moderates the Influence of Individual Behavior on the Success of Accounting Information System Implementation in the Context of Planned Behavior Theory

Made Arie Wahyuni, Gusti Ayu Ketut Rencana Sari Dewi, Luh Asri Savitri
This study aims to examine: (1) the influence of individual behavior on the successful implementation of accounting information systems in the context of planned behavior, (2) the influence of organizational culture that moderates individual behavior on the successful implementation of accounting information...
Proceedings Article

Analysis of the Influence of Capital Structure, Investment Opportunity Set and Profitability to Value Companies in Manufacturing Companies Before and During Pandemic COVID-19

Merisa Oktaria, Rinto Alexandro
This study aims to examine the effect of capital structure, investment opportunity set and profitability on the value of companies in manufacturing companies listed on the Indonesian stock exchange in 2012-2016. This study uses a type of quantitative data using secondary data. Data analysis in this study...
Proceedings Article

Perceptions of the Mahir Mahar Housing Complex Community about the Weekly Market During the COVID-19 Pandemic on Jalan Tangkalasa Palangka Raya

Windy Utami Putri, Rinto Alexandro
This study aims to determine the community’s perception of the Mahir Mahar housing complex about the Weekly Market during the COVID-19 pandemic on Jalan Tangkalasa Palangka Raya. In this study using qualitative research which reveals the phenomena in society using descriptive methods. The result of this...
Proceedings Article

The Effect of Technology and Spirituality Dimensions on Taxpayers’ Compliance During COVID-19

Retnaningtyas Widuri, Brigita Evelyn Tjitradi, Velia Priska Santoso
This study investigates the modernization effect of the tax administration system and the law of sowing and reaping on taxpayer compliance during the COVID-19 pandemic. This study used data derived from distributing questionnaires to 100 taxpayers that have businesses located in Indonesia and embrace...
Proceedings Article

The Role of Coaching Program and Entrepreneur’s Self-Efficacy on Business Growth in SMEs Context

Ni Made Suci, Ni Luh Wayan Sayang Telagawathi, I Wayan Bagia
This explanatory research aims to examine the effect of government coaching on business growth in SMEs, either directly or mediated by entrepreneur’s self-efficacy. This study was conducted on 180 SME entrepreneurs who were determined by purposive sampling technique. The data collection method is a survey...
Proceedings Article

Women on the Executive Board and Woman CEO: Indonesia‘s Financial Firm

Elisa Tjondro, Savira Kristiany, Christy Novelia Sanjaya
The goal of this research is to understand the role of women on the executive board’s participation as a vital factor in a firm and the roles and struggles of women CEOs as the highest decision-maker in a firm that influence the performance of financial firms in Indonesia. In this research, the sample...
Proceedings Article

Earning Management, Income Volatility, and Cost of Debt

Elisa Tjondro, Maria Melinda Halim, Anastasia Winnie Iskandar
This study aimed to examine the factors that influence the cost of debt variable. The independent variables in this study were discretionary accrual and income volatility. The sample that the writer used in this study were public companies listed on the Indonesia Stock Exchange 2014-2018. Banking and...
Proceedings Article

The Influence of Digital Marketing Tools on Tourist Visiting Interest to Fatukopa Hill, TTS Regency

Klaasvakumok J. Kamuri, Merlyn Kurniawati
The internet through digital marketing has changed the way goods and services are informed, packaged, promoted and sold to the public. Consumers, in this case tourists, perceive digital content spread over the internet as a reliable source of information. They search for information via internet to make...
Proceedings Article

Governance Structure, Tax Avoidance, and Firm Value

Yenni Mangoting, Cecilia Gunadi, Feren Priscilia Dinata Tobing, Olivia Ariyanto Putri
This study aims to determine the effect of good corporate governance with board size indicators, board diversity, independent commissioners, and audit committee on the firm value. Tax avoidance was also tested as mediation in Good Corporate Governance and firm value relationship. We used 132 publicly...
Proceedings Article

Post-Pandemic Web-Based Product Marketing: Developing Micro and Small Enterprise Culture

Naswan Suharsono, Lulup Endah Tripalupi, I Putu Gede Parma
This research was conducted to explore implementation of the character-based Entrepreneurship Training Model in an effort to foster an entrepreneurial culture among Micro and Small Enterprise (MSEs). Entrepreneurship training is carried out with the available supporting facilities based on the premise...
Proceedings Article

Determinant Use of Behavior Online Shopping Information System

I Gede Agus Pertama Yudantara, I Nyoman Putra Yasa
The purpose of this study was to predict and explain construct Behavioral intentions and use of Behavior of Undiksha academic society in using the online shopping information system. Pilot observations were conducted to determine the constructs. Pickup surveys and google forms were used to collect data....
Proceedings Article

Analysis of Merchandise Inventory Accounting System at Bhuana Utama Department Stores

Ni Wayan Yulianita Dewi, Putu Eka Dianita Marvilianti Dewi, Diota Prameswari Vijaya
The purpose of this study is to analyse the merchandise inventory accounting system at Bhuana Utama department store. Bhuana Utama department store is a trading business unit owned by Village-Owned Enterprises (Badan Usaha Milik Desa—BUMDes) Panji. The merchandise inventory accounting system that has...
Proceedings Article

Tax Avoidance and Investment Efficiency: Can Competition in Product Markets Mediate?

Retnaningtyas Widuri, Vanessa Naomi, Lovena Cicilia Bumulo, Jonathan Bima Wijaya
This study examines the relationship between tax avoidance and investment efficiency, mediated by product market competition in Indonesian public listed companies. The existence of tax avoidance also depends on how the company’s managers make investment decisions. If managers can utilize tax avoidance...
Proceedings Article

Motivation Postures and Tax Incentive Towards Tax Compliance of SME in Surabaya During the Pandemic

Arja Sadjiarto, Fenicia Santoso, Kezia Nathasia
The economy in Indonesia is affected by pandemic COVID-19, resulting in a 5.32% decline in the 2nd quartal of 2020. The government issued tax incentives during this pandemic. This study aims to understand motivation postures (commitment, capitulation, resistance, game playing and disengagement) towards...
Proceedings Article

Government Subsidy Optimization in the Property Sector (Housing) in the Middle of the COVID-19 Pandemic

Aldarine Molidya, Rolland E. Fanggidae
The research entitled Optimizing Government Subsidies in the Housing Sector in the Middle of the Covid19 Pandemic in Kupang City aims to explain the optimization of subsidies provided by the Government to the housing sector in the midst of the Covid19 pandemic in the city of Kupang. The results showed...
Proceedings Article

Comparison Study of Wardah, Viva and Pixy Cosmetic Brand Image in Kupang City

Antonio E. L. Nyoko, Ronald P. C. Fanggidae, Lugardis R.N. Rani
The purpose of this study is to determine the differences among Wardah, Viva and Pixy’s cosmetic brand image, to find out the most superior product in terms of brand image, and to investigate the differences in consumers’ perception among the cosmetic products. The sample in this study amounted to 96...
Proceedings Article

The Effect of Marketing Mix on Decision to Become Customers of Bank Pembangunan Daerah (BPD) NTT Kupang

Ronald P. C. Fanggidae, Antonio E. L. Nyoko, Jessica W. Laiskodat
The purpose of this study was to determine the effect of the Product, Price, Location, Promotion, Processes, People, and Physical Evidence on the decision to become a customer at Bank Pembangunan Daerah (BPD) NTT in Kupang City. The approach used by researchers is a quantitative approach. The sample...
Proceedings Article

The Effect of Committee Audit Characteristics and Reputation of Audit Firm on the Integrity of Financial Statement With Company Size as Moderating Variable

Yulius Jogi Christiawan, Sarah Theophilia Prasetyo, Arlina Putri Woentoro
The purpose of this study is to examine the effect of committee audit characteristics and audit firm reputation on the integrity of financial statement considering company size as moderating variable. This study uses panel data analysis and Gretl Program to test the direct effect and moderating effect...
Proceedings Article

Generational Orientation in Tax Compliance

Yenni Mangoting, Azalia Faustania, Nickie Gunawan, Virginia Visakha
This study was conducted to examine differences in perceptions of generations X, Y, and Z regarding tax fairness, taxpayer’s satisfaction, and social interactions in carrying out tax compliance. Quantitative data were collected through a closed questionnaire distributed to 139 individual taxpayers grouped...
Proceedings Article

Exploration of Socio-Cultural Determinants of Maternal Mortality in Indonesia

Afrona Elisabeth Lelan Takaeb
Indonesia is a developing country in which maternal mortality remains a major public health issue. The question which arises here is “What does literature say about socio-cultural factors related to pregnancy and childbirth determines maternal mortality in Indonesia?” This paper aims to explore the socio-culture...
Proceedings Article

Bukit Sinunggal Temple as a Spiritual Tourist Destination at Tajun Village, Kubutambahan, Buleleng, Bali

Nengah Bawa Atmadja, Tuty Maryati, Luh Putu Sri Ariyani
Bukit Sinunggal Temple is very well known as a spiritual tourism destination in North Bali. This phenomenon is interesting to study using a social theory framework of thinking and a qualitative research approach. The results of the research show the development of this temple as a spiritual tourism destination...
Proceedings Article

Perception of the Millennial Generation on Quality of Life and Motivation Career in Accounting

Saarce Elsye Hatane, Stella Wulan Pratama, Fenia Agustin Gunawan
The objective of this study is to recognize accounting students’ perception on quality of life and motivation, which is divided into three groups based on gender, university types, and student’s decision whether they choose a career as a public accountant or a private accountant. The data were collected...
Proceedings Article

Local Wisdom Behind Balinese Folklore

Text Study on Balinese Paribasa as a Media for Character Internalisation in the Context of Social Science Education

Tuty Maryati, Made Mas Hariprawani, Luh Putu Sri Ariyani
Bali has many folklore varieties with varieties of shape and genre, both in verbal folklore, partly verbal folklore and non verbal folklore. Folklore has many functions and strategic roles, such as an institution authorization tool and cultural institutions, as a coercion and community norms supervisor...
Proceedings Article

The Effect of Role Conflict on Auditor’s Performance

Case of the Audit Board of Indonesia, East Nusa Tenggara

Indah Y. Tungga, Debryana Y. Salean, Tarsisius Timuneno, Rolland E. Fanggidae
Auditors plays an important role in the audit process, yet often closely related to stressful conditions. This is because they are put under lots of pressures at work, while at the same time, they have to balance two incompatible demands which mostly competing each other. Being professional and achieving...
Proceedings Article

Website Quality Analysis as an Interactive Marketing Communication on Indonesia Halal Tourism Destination

Halim Kusuma Atmaja, Serli Wijaya, Michael Adiwijaya
This research aims to analyze the effectiveness of Indonesia halal tourism website as an interactive marketing communication media employed by the governmentto attract abroad/international moslem tourists. Another purpose of this research is to investigate whether tourist website quality affects abroad/international...
Proceedings Article

The Effect of Exports on Economic Growth in Indonesia With the Exchange Rate of Rupiah as A Moderated Variables

Wehelmina M. Ndoen, Paulina Y. Amtiran, Maximus Minggu
This study aims to determine the effect of export value on economic growth, and to see whether the exchange rate strengthens or weakens the relationship between exports and economic growth in Indonesia. The data in this study are secondary data taken from the official website of Bank Indonesia and the...
Proceedings Article

Smart City Public Service Strategy in Achieving Good Governance in Kota Kupang

Herly M. Oematan, Maria E.D. Tunti, Yemima Eka Christi Windya
In order to achieve public service, it can’t be separated from the concept of good governance. Along with the times followed by the rapid development of technology. The development of technology has not failed to become a new breakthrough, which is used by the city to provide the maximum possible public...
Proceedings Article

Homestay and Traditional House

Case Study of Thematic Tourism Development in Pedawa Village, North Bali

Nyoman Dini Andiani, Made Antara, Wayan Ardika, Nyoman Sunarta
The phenomenon of traditional houses as homestays can be found in several regions. However, this is not the case in Pedawa Village. The traditional house is a building sacred to the people of Bali Aga. All forms of sacred ceremonies are carried out in traditional houses. Based on this background, the...
Proceedings Article

The Influence of Emotional Intelligence, Intellectual Intelligence, Spiritual Intelligence on Employee Performance

Winda A.V Lona, Rolland E. Fanggidae, Ni Putu Nursiani, Clarce Maak
The purpose of this study was to determine the effect of emotional intelligence, intellectual intelligence and spiritual intelligence on employee performance. This research is a quantitative study with data collection techniques using a questionnaire. The sample amounted to 61 respondents. The sample...
Proceedings Article

Analysis Projection of Investment Need in Province of East Nusa Tenggara on 2025

Maria Intan Koli, Marthen R. Pellokila, Marselina Ratu
Increasing economic growth in a region certainly requires investment support. For this reason, a projection is needed which is part of the planning to see how much investment is needed to develop economic potential in East Nusa Tenggara Province. This study aims to determine the value of the ICOR coefficient...
Proceedings Article

Analysis of Improving Employee Work Scope

An Assessment from a Human Resources Management Perspective

Komang Agus Arisadika, Fikram Haikal, Devy Arista Ciptamiari, Wayan Tasya Kapati Wadhaniah, I Putu Hery Putra Pratama, Komang Adi Irawan Setiawan, Kadek Restiana Dewi
The aim of this research is to describe (1) the causes of the increase in employee turnover in Manalagi Restaurant, (2) the impacts arising from the increase employee turnover in Manalagi Restaurant, and (3) efforts to overcome the increase in employee turnover of Manalagi Restaurant. The research design...
Proceedings Article

The Development Strategy of Cultural Tourism in Suwug Village

Gede Rasmawan, Komang Darma Suyadnya, Ni Luh Putu Wiwin Krisanthi, Komang Crisna Adi Putra, Komang Diah Urmila Savitri, Nyoman Klarita Triyanti, Luh Intan Rini Andriyani
This study aims to determine the development of cultural tourism in Suwug Village. This research uses descriptive qualitative research. By using the interview, observation and documentation methods to collect data. The resource person was taken from the village apparatus, namely Perbekel Desa. Suwug...
Proceedings Article

Factors Affecting the Tax Compliance Level of the Tax Payers

Ketut Adnyana Dermawan, Ni Komang Saputri Dewi, Luh Melly Astari, Ketut Febri Yantari, Ni Made Rusmiani, Ni Luh Gede Yastini, Ni Kadek Pradnya Widiarini
This study aims to determine the effect of tax socialization, taxpayer morality and the modernization of the tax administration system on the level of individual taxpayer compliance in fulfilling their tax obligations. The research method used in this research is quantitative research methods with primary...
Proceedings Article

Determinants of Human Resource Accounting Disclosures

Study on Manufacturing Companies on The Indonesia Stock Exchange

Kadek Dian Sudiari, Ni Kadek Pradnya Widiarini, I Gede Jaya Putra Negara, Gede Kusuma Rajasa, Putu Eka Kusumayani, Luh Gede Wendys Canberra, Luh Pratiwi Putri Gea, Ni Luh Putu Wiwin Krisanthi
The purpose of this study was to empirically prove the effect of GRI guidelines, Net Profit Margin (NPM), size, company age, managerial ownership structure and product diversification toward disclosure of human resource accounting. This research was a quantitative study using secondary data obtained...
Proceedings Article

Internal Control System in Lembaga Perkreditan Desa (LPD)

Ni Kadek Dwipayanti, Ni Komang Merry Rastyaningsih, Kadek Sri Sinta Dewi, Ida Bagus Angga Paramartha, Ida Ayu Devi Ananda Gayatri, Putri Nadia Rachmah, Putu Yoga Askara
The aim of this research was to know the implementation of the internal-controlling system on giving the credit in Village Micro-finance Institution (Lembaga Perkreditan Desa—LPD) Desa Adat Anturan. Qualitative and descriptive approaches were used in this research. The primary and secondary data were...