All of the articles in this proceedings volume have been presented at the [UPINCESS] during [Wednesday, 15 June, 2022] in [Yogyakarta, Indonesia, Virtual Conference]. These articles have been peer reviewed by the members of the [UPINCESS Reviewers] and approved by the Editor-in-Chief, who affirms that...

Several SMEs in DIY, especially those engaged in the industrial sector, went bankrupt due to the Covid-19 pandemic which had lasted for two years. One of the causes of SMEs going bankrupt is because they ignore the contingency or uncertainty factor that can affect organizational performance. This study...

This research was conducted to examine the effect of Human Resources, Support Tools, Leadership Style, Organizational Commitment and Utilization of Information Technology on Accrual-Based SAP Implementation. The agency theory used to explain the influence factors of accrual-based SAP implementation....

Human resource accounting is a kind of measurement and statement from recruitment, hired, trained and development cost happened in a company. The disclosure of human resource accounting needs 16 mandatory factors must be fulfill by company. The higher number of factors can be fulfilled, the better the...

Small and Medium Enterprises (SMEs) significantly contribute to economic growth, especially in developing countries, including Indonesia. Even though they have an essential role, SMEs still experience problems in facing competition, especially in implementing technology. Implementing technology is one...

This study aims to examine the- impact of accountability, transparency, and oversight on-budget performance. The type of data used in this research is quantitative. This research was conducted using a questionnaire survey conducted by the Regional Device Unit in Bantul Regency. The object of this research...

The creative industry has an essential role in supporting Indonesia’s economic movement, especially in the tourism sector. Tourism has become the leading sector of Yogyakarta, which is popular as the second tourist destination after Bali. There are 17 tourism kampongs registered in Yogyakarta that offer...

The rapid growth in the number of cryptocurrency investors is a phenomenon that occurs during a pandemic. Investing in the capital market and cryptocurrency sectors has become a new lifestyle among young people in Indonesia. The majority are beginner investors or just joining the investment for the first...

Positive achievements in trading and investment are reflected in the increasing public interest in investing in the Indonesian capital market. In theory, EMH assumes that there are many rational investors who try to maximize profits. Behavioral finance theory is an empirical study of contradictions that...

The purpose of this research was to investigate the overreaction anomaly in stocks listed on the IDX30 and LQ45 amid the COVID-19 Pandemic in 2020. An overreaction anomaly or price reversal occurs when looser stocks outperform winner stocks, which can be seen from the ACAR value of each stock. The samples...

This paper discusses the concept of Pancasila student profile that caused controversy in Indonesia. Since before the reform of the idea of students who are known in Indonesia as Indonesian students. Under Soeharto regime, when Soeharto took place Pancasila Program in education there was no label for...

Media literacy, understood as the ability to access, evaluate and produce media content, is crucial to a well-informed citizenry’s participation in society. Digital literacy, a variant of media literacy, consists of functional and critical skills and knowledge about the Internet. This community service...

Various studies have researched the importance of learning style and strategy to develop student academic achievement. However, most of these studies were not conducting their research during the pandemic era, when most learners attended classes online. Another thing to pay attention to is that most...

This research aims to determine the advantages of using multimedia presentations in teaching-learning activities, especially the use of video tutorials that affect student work on procedural tasks. This study compares student learning performance using paper-based manuals to students using video tutorials....

Digital competence is needed to compete in the global labor market. This study aims to analyze the competition of vocational students on the island of Lombok. This study uses a survey method conducted at vocational schools on the island of Lombok. The population in the study amounted to 531 students....

This study will examine the effect of pedagogic competence, professional competence, and teacher social competence on social studies learning achievement. The population in this study were all Class IX students of SMP (Junior High School) in the district Kasihan, Bantul, Yogyakarta, Indonesia Regency,...

The study aims to analyze the difficulties of students of the Mathematics Education Study Program in understanding and using English learning resources. Students from the 2019/2020 Mathematics Education Study Program at Universitas PGRI Yogyakarta, Universitas Ahmad Dahlan, and Universitas Muhammadiyah...

Mathematics is an ability that is used in everyday life in all aspects of age. The competence of mathematical abilities is important for every individual so that it must be introduced from an early age. This study aims to describe empirically early childhood mathematics learning in Realistic Mathematical...

Autism Spectrum Disorder (ASD) is a complex developmental disorder that includes the way a person communicates, relates, and behaves. During the COVID-19 pandemic, ASD is one of the groups that is vulnerable to being infected with COVID-19, so it requires special attention. ASD children have different...

Poverty is still become the main challenge faced by the Government of Indonesia, counted if 10.1% of Indonesian are still living under the poverty line, meanwhile, 2.9% are living under 1.9 US$ per day. The high number of poverty affected the unequal access to education. The education assistance program,...

This research aims to improve the problem-solving ability of prospective elementary school teacher candidates through project-based blended learning. This problem-solving ability is very important for prospective elementary school teacher students to have. The ability to solve problems in everyday life...

The purpose of this study is to find out the relationship of online learning to the motivation of junior high school students. This research method uses a quantitative method. The target in this study is MTs Negeri 4 Magelang Regency Students. The population used is 320. The sample used in the study...

Differentiated instruction is a method of adapting the learning process in the classroom to fulfill the individual learning needs of each student. The adjustments of questions are affected by interests, learning profiles, and student readiness to achieve developed learning outcomes. This research has...

Integrity is an individual's attitude to determine what things are considered appropriate or not and are shown in everyday attitudes. This article aims to provide an overview of academic integrity in grades A1–19 PGSD in grades A1–19 PGSD UPY, which includes: grades, behavior, and academic behavior....

This study aims to: (1) explore the historical and cultural values found in Plaosan Lor Temple, (2) explore geometric concepts in mathematics for junior high schools related to Plaosan Lor Temple. This research was conducted at Candi Plaosan, and a public junior high school in Tepus, Gunungkidul,...

A museum is a building or building that is used as a place to exhibit objects that deserve public attention, such as historical relics, arts and sciences. The museum has educational and artistic value so that it can be used as a source of student learning at all levels of education in Indonesia. One...

The aim of this study is to determine the effect of reading interest, and learning environment on Indonesian language learning achievement, both individually and collectively in fifth grade elementary school students in Cluster 01 Kretek Bantul. This research was carried out in the Kretek District of...

This research aims to find problems faced by five EFL students in implementing TikTok as a speaking learning medium. This study used a qualitative methodology, including data collection techniques such as observation and questionnaires, and data analysis procedures such as data reduction, display, and...

Learning Criminology has a theoretical learning character, resulting in a lack of use of media which results in less than optimal student activities, especially student engagement. The right media used in increasing student activities is a hybrid flipbook. This media can be equipped with material, video,...

This paper examined the effect of self-regulation to academic performance through student satisfaction while participating in online class during the current pandemic situation of Covid-19. In this study, an online survey distributed through social media (LINE, WhatsApp) to accounting students in several...

Online learning is currently being carried out to decrease interaction between students and lecturers to minimize the consequences of corona virus transmission. In such a learning experience, it is believed that the contact between lecturers and students would drive students to engage in the learning...

Problems arise on learning process during pandemic covid-19, those are feeling bored of children, no communication and interaction between teacher and students, the inadequate learning tools and facilities, and the low motivation of students’ motivation. A way to overcome the problems is done with various...

The existence of activity restrictions as a follow up to the case of COVID 19, private universities whose learning is not yet based on technology have obstacles to implement online learning policies. Lecturers and students are not ready so the ability to adapt to carry out online learning is low. MOOC...

The aims of this development research are 1) to generate learning media products of social; science in the form of Edpuzzel used in the social studies learning process for student class V school basic 2) know the enhancement performance study student class V on the eye social sciences lesson material...

So far, history learning is still often considered monotonous, conventionally only presenting memorizing years, numbers, and historical figures so that it seems boring for students. In the digital era 5.0, teachers are required to be able to adapt to the development of learning technology by adjusting...

In an organization, human resources have a vital role where human resources are data seekers, data sources, and implementers of data processing results. For this reason, organizations need the role of qualified employees as planners, thinkers, and controllers of existing activities. However, sometimes,...

Technological developments at this time are very advanced, one of them is internet technology, the marketplace is one of the products that produced from internet technology where it makes convenient for the community in carrying out their economic activities. The increasing use of internet technology...

Calendars are generally used as time markers. However, the Calendar in Java is used for two things, the first is to know the best time to carry out blasphemy, and the second is to know the character and fate of people based on the date of birth. From the dual calendar function, we can see one of its...

Javanese people who still adhere to mythology, believe that Mount Merapi is a donor (giver). The purpose of this study was to analyze the community's wisdom in preparing for the threat of the Merapi eruption and to find the Smart Mitigation concept for the community in dealing with the eruption...

Learning media acts as a tool to convey knowledge and skills from teachers to students. This study aims to: (1) develop problem solving-based learning media; (2) revealing the feasibility of the problem solving-based air-cooling system practicum learning media that was developed to be applied; (3) revealing...

The learning strategy Project based Learning is one part of the Higher Order Thinking Skill (HOTS). Both Project based Learning and Higher Order Thinking Skills (HOTS) have a goal in developing ways of thinking, analyzing, and creating something creative. This stage is expected to exist at the student...