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Proceedings Article

Edusphere: Enhancing academic efficiency of students and educators through app-based solution

Vaibhav Saha, Sushrut Wagh, Rushil Zalke, Vaibhav Zambre, Hiral Modi
In today’s ever-changing educational environment, students and teachers face many challenges related to effective communication, attendance management, and resource accessibility. Traditional solutions address these needs alone, often resulting in ineffectiveness and timelessness. This study presents...

The Impact of Internal Public Audit on the Use of Public Resources

Z Igibayeva
This study focuses on the targeted use of public resources. Public authorities provide citizens with public resources for the proper targeted use of public resources. This paper analyzes the public auditees in accordance with the standards, common principles and approaches of the risk management system,...

Export Dynamics in South Sulawesi: A Comparative Examination of the 2018–2023 Period

Agung Setia Permana
Based on the export base on the theory, the economic growth of a region depends on its export activities. South Sulawesi Province as an example of experienced a decline in exports during the January-December 2017 period, but exports rebounded in 2018 and 2019. This upward trend continued even during...

Formation of Models for Funding of Political Parties in Europe

F Dolgikh, V Nitsevich, S Zaslavskiy, Z Usmanova, V Moiseev
The article discusses the factors that influenced the formation of models of financing political parties in Europe. Since the formation of the two types of political parties – cadre and mass – for the first the main source of funding were private donations, while for the second – entrance and membership...

Public Services in Accounting Research: A Systematic Literature Review

Runy Rusdyantinah Indrawaty, A. Hamid Habbe, Aini Indrijawati
This study uses the method of a systematic review of the literature with the PRISMA approach to identify the literature to be reviewed. The aims of this study are to examine the development of public service in accounting research and to identify the research focuses and topics emerging in this field....

Financial Performance Analysis with Dupont Method at PT. Dyandra Media International Tbk

Qanitah Salsabila Idris
This study aims to evaluate the financial performance of PT. Dyandra Media International based on the DuPont system, which includes the ratios of Total Assets Turnover (TATO), Net Profit Margin (NPM), and Return on Investment (ROI**) for the period of 2021–2023. The research employs a quantitative descriptive...

Determinant of Income Inequality in Eastern Indonesia

Nur Amalia Malik, Fatmawati Fatmawati, Muhammad Jibril Tajibu
This research aims to identify and analyze the factors that influence income inequality in Eastern Indonesia, which often lags behind Western Indonesia. Income inequality is a serious problem that hinders equitable and sustainable economic development. In this context, this study explores the role of...
Proceedings Article

Cardio Disease Prediction Using ML

K. Deniel Raju, M. Santosh Bhargav, P. Deepika, A. Jaswanth Manohar, J. Dinesh Reddy
Cardiovascular diseases (CVDs) pose a significant worldwide health issue, and early prevention and detection are therefore critical to lowering mor- tality. This heart disease prediction app relies on sophisticated machine learn-ing techniques to assess an individual’s risk level against vital health...

The New Approaches Toward Productiveness of Labor and Salaries Research on the Basis of the Blockchain Technology

A V Charnavalau, D N Baranov, Z V Charnavalava
the present article studies the economic processes in the framework of the economy of labour topical area. The purpose of the article is to introduce a new approach towards interpretation of the productiveness of labour concept, of quantitative methods for its measurement and of the extensive use of...

Human Capital as the Dominating Factor of Economic Growth in the Republic of Kazakhstan

Z Baigireyeva, S Niyazbekova
The goal of the research is to study the role of human capital in the contemporary society triggering an increase in the intrinsic value. This research reviews the theoretical aspects and fundamental legal principles related to the issue of human capital. Research Design. Common quantitative methods...

Potential to Mitigate Social Inequality Through Individuals Taxation Reform

I R Akhmadullin, A V Safina, L Z Fatkhullina
The paper provides a calculation-based analysis of the real Russian citizen’s fiscal burden, since the flat scale, which is one of the lowest in the world, does not fully reflect the facts on the ground. In the context of the multiple gap between the poor and the wealthy segments of the population, the...

Digitalization as a New Stage in the Formation of Economic Relations

A U Mentsiev, M S-U Khaliev, E R Guzueva, A U Mentsiev, M Z Ashakhanova
From barter system trading, to paper currency and now to digital economy, the global economy has come a long way. With enhanced technology, the digitization has spurred the communication between people. People can interact with each other, and thus, the effect is quickly observed in the economy. The...

The Role Of Csr In Moderating The Relationship Between Profitability And Company Value

Hadratul Mukarram, Muhammad Sobarsyah
This study seeks to investigate the influence of e-commerce on the growth of micro, small, and medium-sized enterprises (MSMEs) in Indonesia. The rapid expansion of e-commerce has significantly increased MSMEs’ revenue and market reach. The shift from traditional to online shopping is driven by technological...

Effect of Dividends as Moderator on Trading Volume and Stock Prices in the Green Economy

Ade Asriani, Syamsu Alam
This study aims to evaluate the performance of sustainable investments in the green economy sector, focusing on the paradoxical relationship between trading volume and stock prices, with dividends as a moderating variable. Using data from companies in the green economy sector listed on the Indonesia...

Neuromarketing Study of Consumers’ Cognitive Perception of Labeling Information on a Product’s Package

N N Kalkova, V E Reutov, E A Mitin, N Z Velgosh
The article studies the information technologies’ application possibility in the process of placing the labeling information on the products’ package. In order to inform the consumer effectively about the product and its ingredients on the basis of determining the best location of the labeling information...

The Influence Of ESG And Financial Performance On The Investment Interest Of Generation Z

Sitti Dzulhijjjah Saifullah, Muhammad Ali
This study explores the influence of ESG factors and financial performance on Gen Z’s investment interest in Indonesia. In the global context, Gen Z has emerged as a significant group of investors, with a high awareness of sustainability and social responsibility issues. This study was conducted in the...

The Progressive Conformity Compulsion to a Synchronized Group Among Adolescents in the United States

Liyan Xu
As our technological world continues to evolve, people are encountering different forms of pressure incrementally, both physical and mental. The world for teenagers has completely reshaped itself into another form compared to the childhood their parents had experienced. The importance of education had...

Determinants of Financial Deepening in Indonesia: Analyzing the Impact of Banking and Macroeconomic Factors

Ikbal Lutfi
Financial deepening plays a vital role in economic development, yet its determinants in Indonesia remain understudied. This research aims to analyze the impact of banking and macroeconomic factors on financial deepening in Indonesia. The data used in this research is quarterly data from 2019 to 2023...

Study on the Stigmatization Process and Coping Mechanism of COVID-19 in Nanjing—Take COMMUNITY B in Z City as an Example

Feng Weijun, Cong Xiaofeng
Social mobility has spread the novel coronavirus pandemic. In a state of high mental tension, rumors tend to grow, and the sense of self-protection drives the masses to alienate, label, and eventually stigmatize all those from the affected areas. The stigma associated with over-immunization has created...

Redefining Womanhood in Generation Z: An Analysis of Gender Representation and Awareness in K-pop Culture

Yuxi Zhang, Liuhan Chen, Jiayang Chen, Xinmeng Mi, Shuyu Zhu
This study aims to explore gender awareness and representation in current K-pop industry through analyzing music videos, lyrics, and social media of three K-pop girl groups Red Velvet, LOONA, (G)I-DLE against gender discrimination in K-pop industry and patriarchal society in South Korea. The study adopts...

Empirical Study of Profitability and Leverage on Sustainabality Reporting Disclosure in Mining Sector

Rifqi Novriyandana, Muhammad Rijal
This study aims to conduct an in-depth analysis of how profitability and leverage affect the transparency of sustainability reporting in the mining sector listed on the Indonesia Stock Exchange between of 2020–2023. Sustainability denotes the capability to fulfill current requirements without jeopardizing...

Task Approach in the Bachelors’ Professional Competence Formation

K F Gabdrkhmanova, G R Izmailova, L Z Samigullina
The paper reveals the ways and means of improving the quality of training graduates in the field of “Oil and Gas Business” through a competence-based approach implementation to the content of vocational education modernization. The article provides a rationale for the expediency of using the task approach...

Digital Literacy in Education: From Local to Global

Yukai Wei
With the advance of digital technology and the process of globalization, digital literacy becmoes a more important role in education, especially in global context. Digital literacy education is a continuous process from kindergarten to college and even in work places. It can be defined as the ability...
Proceedings Article

IoT-Based Automatic Breaking Control System for Electric Vehicles and Monitoring System

B. Likitha, Y. David Solomon Raju
Tragically, many innocent lives are lost daily in car accidents. Driving mistakes and delayed emergency response time are the leading reasons. The braking system is an essential part of every vehicle. Problems or accidents might occur as a result of improper or delayed braking. Failure to rapidly apply...

Office Networks and Promotions in Driving Consumer Loan Sales via Savings Deposits: A Study of Regional Development Banks in Sulawesi

Andi Reski Nurulnisa Mulhas, Abdul Razak Munir, Fahrina Mustafa
This study examines the relationship between office networks, promotional spending, and savings collection in driving consumption loan sales at regional development banks in Sulawesi Island. Using multiple regression analysis with classical assumption tests, data from annual reports of four banks—Bank...

Modern Practices of Teaching Materials Development for Higher Polytechnic Education

Z Ivanova, S Shvedov
The article raises the question of the need to strengthen the polytechnical element in higher education and to combine knowledge and skills from natural, technical and social sciences. Today the training of new specialists requires a transition from traditional training materials to a new generation....

Analysis of the Causes of Delays in the Realization of Regional Expenditure Budgets

Harlinah Harlinah, Anas Iswanto Anwar, Andi Ratna sari Dewi
The effectiveness of budget absorption is the primary focus of this study, which examines the factors that delay budget realization in the DPRD Secretariat. Budget realization had only reached 32.99% as of May 31, 2024, with the remaining portion scheduled for the subsequent six months. The research...

QRIS Adoption and Budgeting Discipline Among Gen Z: The Mediating Role of Spending Visibility

Abilio Soares Rada, Mursalim Nohong
The rapid diffusion of QRIS has normalised cashless transactions among Generation Z in Indonesia, yet its implications for disciplined budgeting remain underexplored. This study investigates how Perceived Ease of Use and QRIS Intensity influence Budgeting Discipline through Spending Visibility among...

Students’ Perceptions of Using Quizizz Educational Game in Indonesian Language Learning at SMK Muhammadiyah 2 Karanganyar

Adistya Yossi Hilda Agustine, Gallant Karunia Assidik
This study aims to determine students’ perceptions of using Quizizz educational games in Indonesian learning. This quantitative research used a survey approach and a questionnaire to collect data. Twenty-five respondents were selected through purposive sampling, and questionnaires were administered via...

Environmental, Social, and Governance (ESG) Performance and Firm Value: Panel Data Evidence from ASEAN

A Alifya Ariyandini
This study investigates the impact of corporate sustainability performance, measured through ESG scores, on firm value using a panel dataset of 568 publicly listed companies across Southeast Asia from 2019 to 2023. A random effects panel regression model, selected based on the Hausman test, is employed...

Green Marketing and Sustainability Policies: Impact on Consumer Behaviour in Developed and Developing Nations

Muh Nur Ihwan Natsir
This study examines the impact of corporate green marketing initiatives and government sustainability policies on consumer behaviour across three countries: the United States, Germany, and Indonesia, over the period 2014–2023. Using a quantitative approach, including descriptive statistics, ANOVA, and...

The Artificial Intelligence Application Model In Higher Education Towards World-Class University

Nur Aedi
This study aims to determine how self-adjustment is described by overseas students from outside Malang City in dealing with problems and challenges of cultural, linguistic, and environmental differences in the area where they live to pursue education with stress-coping strategies. This research uses...

Analysis of the Effectiveness and Contribution of Regional Levies to the Original Regional Income of West Sulawesi Province

Rivka Damayanti Wahid, Ratna Ayu Damayanti, Andi Ratna Sari Dewi
This study analyzes the effectiveness and contribution of regional levy revenue to the Locally-Generated Revenue (PAD) of West Sulawesi Province from 2019 to 2023. The research employs a quantitative descriptive analysis method, utilizing target data and realization figures for regional levies and PAD...

Phenomenological Study: Self-Adjustment and Stress Coping in Overseas Students in Malang City

Mutia Husna Avezahra, Fadia, Khaliza Dhia Kanti, Yesenia Salsabila Az Zahra
This study aims to determine how self-adjustment is described by overseas students from outside Malang City in dealing with problems and challenges of cultural, linguistic, and environmental differences in the area where they live to pursue education with stress-coping strategies. This research uses...

Performance-Based Budgeting Evaluation in West Sulawesi’s Energy Resources Department

Abdul Syukur, Madris Madris, Andi Ratna Sari Dewi
The focus of performance-based budgeting is on reaching work goals and performance outcomes. This procedure turns into a gauge for gauging public service accountability. This study aims to identify the elements that contribute to a decline in performance achievement at the Energy and Mineral Resources...

Fast Growth of Keep (An Online Fitness APP) During COVID-19 Pandemic

Xupeng Lu
A global pandemic broke out in 2020. While the traditional business model has suffered a severe blow, some new business models have begun to appear on the stage of history, for example, Keep (An online fitness app) completed a rapid accumulation and conversion of user, and standed out among home-fitness...

Analyzing Budget Planning and Realization in the Regional Development Agency of West Sulawesi

Ermayanti Ermayanti, Aini Indrijawati, Andi Ratna Sari Dewi
Budget planning constitutes the initial phase in the execution of governmental activities. Budget planning functions as a tool for evaluating and monitoring governmental efficacy to attain the established vision and objectives. This study aims to examine the budget planning process at the West Sulawesi...

Profitability, Firm Size, Leverage, and Tax Avoidance in Indonesian Food and Beverage Companies

Hardiansyah Hardiansyah, Fauziah Umar
This study analyzes the influence of corporate characteristics on tax avoidance practices among food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research focuses on three main variables: profitability, firm size, and leverage. The analysis reveals that profitability,...

Islamic Financing for Economic Growth and Labour Absorption in Indonesia’s Green Development

Ayu Latifah Alfisyharin, Basri Hasanuddin, Sanusi Fattah, Nur Dwiana Sari Saudi
This study examines the relationship between Islamic financing, economic growth, and labor absorption within the framework of green and inclusive development in Indonesia. Using a quantitative panel data approach across 33 provinces from 2010 to 2023, this research applies a simultaneous regression model...

Mapping Strategy for Student Theses in the Field of Language: Research Roadmap with Bibliometric Analysis

Tessa Simahate, Harly Christy M. Siagian
This study aims to evaluate the correlation between the thesis topics of students from the Faculty of Language and Arts at Universitas Negeri Medan from 2017 to 2023 and the university's vision, mission, and research roadmap. Using qualitative and quantitative analysis methods, the thesis topics...

Is More Public Health Spending Always Better? A Comparative Efficiency Analysis with DEA

Retno Fitrianti, Putri Wahda, Ismawati Ismawati
Amid rising healthcare costs and growing demands on health systems, evaluating the efficiency of government health spending has become increasingly important. This study examines the relative efficiency of healthcare spending in five countries—Poland, Germany, Hungary, Italy, and South Korea—over the...

Language Politeness and Character Educational Values on the Literacy Module Text for Elementary School Students as a Part of AKSI Application Issued by the Ministry of Education and Culture

Winda Dwi Lestari, Yunus Sulistyono, Yakub Nasucha, Atiqa Sabardila
This study aims to (1) describe the politeness maxims contained in the literacy module of Elementary School (SD) students in the Indonesian Student Competency Assessment (AKSI) application issued by the Ministry of Education and Culture (Kemdikbud), (2) describe the value of character education that...

Influence of Organizational Communication and Work Discipline on Employee Productivity Mediated by Work Environment

Mustawakkal Mustawakkal
This study aims to analyze the effect of organizational communication (X1) and work discipline (X2) on employee productivity (Y), with the work environment (Z) as a mediating variable. The research population consisted of 130 employees of J&T Express Makassar, with a saturated sampling technique....

Strategic Initiatives for Enhancing Profitability at BUP PT Biringkassi Port Indonesia

Sri Astri Ivo, Abd. Rahman Kadir, Abdullah Sanusi
Study This aiming for know: 1) condition profit operations and levels profitability of BUP PT Pelabuhan Biringkassi Indonesia.; 2) internal and external factors that influence profit operations at BUP PT Pelabuhan Biringkassi Indonesia; 3) effective strategies for increase profit operations at BUP PT...

Behavioral Logic Thinking of UI Design for Smartphone APP

Yan Hu, Yanxue Peng, Wei Peng
Faced with the especially severe economic situation in our country, various advanced technical means are rapidly popularized in the daily life or work of modern social groups, provides new opportunities for the development of various industries, and puts forward development requirements at higher-level...

Research on the Investment Pressure Testing of Power Grid Enterprises Based on Logistic Model

Junsong Qin, Jiao Fan, Dongxiao Niu
The grid is the important fundamental facilities of national economy. With the feature of capital intensive, power grid investment bring about large risk to power grid enterprises. Thus it’s necessary for power grid enterprises to conduct the investment pressure testing so as to ensure the smooth progress...

Research on Marketing Strategies of Car buying Among Covid-19 Based on Experimental Analysis

Matengfei Fan
During the epidemic, in order to achieve sales targets and maintain quarterly performance, vehicles of various brands have reduced prices and increased sales. But in this case, it is necessary to improve the efficiency of vehicle marketing and the accuracy that customers like. From this period of time,...

Investment Research and Analysis for the Elude Company Based on POCD and SWOT Analysis

Jiangzhe Han, Ziqi Li, Hailong Lu
Investment requires significant consideration of diverse elements, especially for a new product or service in the market. Elude company is one company in the travel industry that presented an app to help people identify areas they can visit based on how much the budget. The paper uses different components...

The Effect of Transfers to Regions on Economic Growth in South Sulawesi Province

Muhammad Maulana, Marsuki, Fatmawati, Retno Fitrianti
This research examines how regional transfers influence economic growth in South Sulawesi Province, focusing on three primary types of government allocations: the Revenue Sharing Fund (DBH), the General Allocation Fund (DAU), and the Special Allocation Fund (DAK). The study aims to test and provide empirical...

Cash Flow Projection Analysis with Distributor Financing System at PT Semen Tonasa

Rustamin Rustam, Sobarsyah, Mursalim Nohong
This study investigates: 1) strategies to optimize benefits and mitigate risks in implementing the Distributor Financing (DF) system on PT Semen Tonasa’s cash flow, and 2) the ideal funding amount through the DF system to maximize cash flow projections. Using a qualitative, descriptive analytical approach,...