Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
type: channel
description: Proceeding International Conference on Accounting, Management & Economics Uniska (ICAMEKA), published by the Departement Faculty of Economics, Universitas Islam Kadiri (UNISKA), Kediri, Jawa Timur, Indonesia, which aims to provide a platform for academics, researchers and practitioners from around the world to share the latest knowledge, ideas and research which includes articles on the scientific research field of Economics, Management, Accounting, Tax ICAMEKA published once a year in October
publisher: Fakultas Ekonomi Universitas Islam Kadiri (UNISKA) Kediri
language: en-US
publication name: Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
issn: 3089-1566
items: The Effect Of Company Size, Profitability, Earnings Persistence, Leverage, And Growth Opportunity On Stock Return
items: Do Green Accounting, Environmental Cost, Green Intellectual Capital, and Board Diversity Affect Firm Value?
items: The Effect of Taxation Socialization, Tax Knowledge, Tax Awareness, and Tax Sanctions on Individual Taxpayer Tax Compliance at KPP Pratama Surabaya Sawahan
items: The Influence Of Profit-Sharing Rates And Promotion Of Prime IB Hijrah Savings On Customer Decisions Saving In Bank Muamalat Ponorogo
items: The Effect of Monetary Policy on the Implementation of Green Economy in the Banking Sector: A Case Study in Indonesia
items: Leverage Moderation In The Influence Of Size, Financial Assets, Types, And Ownership On The Comprehensive Financial Performance Of BPR Se-Kediri Raya
items: Socio-Cultural Accounting of Buwuh in Marriage Accounting Perspective Of Receivables And Grants in The Society Of Kediri Regency
items: The Effect of Audit Quality, Bankruptcy Condition, And Company Growth on The Going Concern Audit Opinion Of Manufacturing Companies
items: Human Resource Planning Strategy to Improve Organizational Performance
items: The Influence of Good Corporate Governance, Corporate Social Responsibility, And Company Size On Profitability (Study On The Energy Sector In 2018-2023)
items: The Role of Efficiency Invesment to Corporate Sustainable Finance
items: The Effect Of Workload And Emotional Intelligence On Employee Performance (Study On Nurses At Nahdlatul Ulama Hospital Jombang)
items: The Role of Market Orientation as a Mediation Variable Entrepreneurial Orientation on Sustainable Performance
items: Exploring the Impact of Corporate Governance on the Disclosure of Green Banking Practices: A Comprehensive Literature Review
items: Analysis of the Effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), And Non-Performing Loan (NPL) On Return on Assets (ROA) (Study on Conventional Banking Companies)
items: Ugahari Through Financial Literacy Realizes Sustainable Welfare Economic Development
items: The Effect of Product Diversity on Repurchase Intention with Brand Equity as a Mediating Variable at At-Tazkiyah Store Lirboyo
items: The Effect Of Good Corporate Governance On Capital Structure With Profitability As An Intervening Variable In The Transportation Sector Listed On The IDX (2019-2022)
items: Analysis of Liquidity, Leverage, and Profitability Ratios On Financial Distress
items: Exploring the Positive Impact of Investment Opportunity Set (IOS) and Good Corporate Governance (GCG) on Firm Value: A Constructive Review of Literature
items: A Bibliometric Analysis Green Human Resource Management In Realing Sustainable Development Goals
items: The Effect of Inflation, Interest Rates, Net Profit, and Profitability on Stock Prices IDXTECHNO 2020-2022
items: The Effect of Sustainable Performance on Dividend Payment With Income Attributable as Moderating Variable
items: Offline VS Online Sales Contribution at Street Toast Outlets
items: Village Fund Management and Community Satisfaction: Performance Review Based on Good Village Governance
items: Deferred Tax, Earning Persistence, and their effects on Firm Performance: Evidence from Indonesia
items: The Effect Of Company Size, Liquidity and Solvency On Going Concern Audit Opinion (Case Study On Cyclical Sector Companies Listed On The BEI In 2018-2022)
items: The Impact of Financial Literacy and Fintech Adoption on Personal Financial Management Among University Students
items: Brand Positioning in Chellep Mineral Water Produced by Bustanul Ulum Islamic Boarding School in Sumenep
items: Analysis Of Working Capital And Financial Management Income Of Business Actors Receiving Capital Assistance
items: The Impact of Financial Performance and Company Size on Corporate Social Values: Responsibility as Moderation
items: Exploring the Influence of Corporate Governance on Organizational Culture in SMEs: A Comprehensive Review
items: Economic Growth and Inclusivity in Papua in 2021: A Quantitative Approach Using the 2SLS Method
items: A Bibliometric Analysis of Evolving Trends in Efficient Market Hypothesis
items: Study Of Accounting Students' Perceptions of Interest In Becoming Public Accountants
items: Financial Strategy Matrix For Increasing Company Growth To Become Sustainable Enterprise In Sharia Bank Indonesia
items: Analysis of Biological Assets Measurement and Treatment by Using Fair Value and Historical Cost Approaches on Plantatiton Entities Based on PSAK 69 (Study in PT Dewi Sri)
items: The Impact of Financial Performance on Stock Prices in the Basic and Chemical Industry Sector During the COVID-19 Pandemic
items: Sustainable Eco-Digital Innovations for MSMEs: Bridging Technology and Environmental Responsibility
items: The Impact Of Environment, Social, Governance (ESG) Disclosure, And Financial Performance On Stock Returns (Study On The ESG Quality 45 IDX Kehati Index 2018-2022)
items: The Effect of Financial Literacy of MSME Owners on Accounting Information in Financial Management Decision Making
items: Liquidity, Solvency, Profitability Analysis of Changes In Stock Prices In The IDXINFRA Index For The Period 2020 – 2023
items: Literature Review on The Effect of Firm Size on Carbon Emission Disclosure (CED)
items: Analysis of the Effectiveness of Indonesia's Fiscal and Monetary Policies from 1986 to 2023
items: Analysis Of Marketing Strategies Through Tiktok Shop Social Media Features In Increasing Sales From An Islamic Business Ethics Perspective
items: Influence Ease of Use, Lifestyle And Electronic Word Of Mouth On Grab User Decisions In Lamongan With Customer Satisfaction As A Variable Intervention
items: Analysis of Accounting Information Systems for the Preparation of Financial Statements Based on SAK EMKM and Evaluation of Financial Performance (Case Study on the Home Industry Tofu Tiga Putra)
items: A Comparative analysis of Bankruptcy prediction models: Altman’s Model and Zmikewski’s Model in EGYPT
items: Influence Of The Board Of Commissioners, Committees Audits, And Company Size On Sustainability Reporting
items: Digital Entrepreneurship Urgency in The Digital Economic Era: Why Entrepreneurs Should Adapt to Ever-Changing Technologies?
items: https://icamekaproceedings.fe.uniska-kediri.ac.id/index.php/icameka/article/view/66
items: Analysis of Target Costing Implementation in Efforts to Increase Production Cost Efficiency to Increase Profit Contribution (Case Study at Denyu Shoes Kediri)
items: Impact of Community, Governance, Environment, Employees Performance on Firm Value and Profitability as mediating variable
items: Factors Affecting Stock Prices in the LQ45 Index for the 2019-2023 Period
items: Analysis of the Implications of Withdrawing Muhammadiyah Funds on the Decline of BSI Shares: A Literature Review
items: The Influence of Tax Rates, Taxpayer Awareness, Taxpayer Knowledge and Understanding, and Tax Sanctions on Taxpayer Compliance as MSMEs in the West Surabaya Region
items: Impact Of Free Cash Flow, Capital Structure, And Company Size On Profitability (Study On Infrastructure Sector Companies In 2018-2022)
items: Analysis Of Opportunity Cost In Renting, Contracting, And Building Camp Facilities At Mr. Bob Kampung Inggris As A Strategy To Reduce Operating Costs
items: Transparency and Accountability in the Management Of Zakat at the Badan Amil Zakat Nasional (BAZNAS) in Kediri City
items: The Effect Of Liquidity, Inventory Turnover, Leverage And Profitability On Stock Returns (Study on Companies That Have Entered JII Issuer Period 2018-2022)
items: The Impact of CSR Disclosure and Capital Structure on Company Value By Company Size As a Moderation Variable
items: Navigating Through Crisis: How Digitalization Has Transformed Silver Craft SMEs in Batankrajan Village
items: The Effect of Profitability, Sales Growth, Capital Structure and Firm Size on Firm Value (Study of Infrastructure Sector Companies in 2018-2022)
items: Correllation Beetween Cash Flows and Corporate Sustainable Performance : ASEAN Evidence
items: The Influence of Credit Risk, Capital Adequacy Level and Operating Expense Ratio on Profitability at Rural Credit Banks in East Java
items: E-Commerce-Based Creative Economy Development of BT Batik Trusmi Cirebon in Islamic Perspective
items: The Impact of Accrual Based Investment Ratio and Assets Efficiency Ratio of Fraudulent Financial Reporting
items: https://icamekaproceedings.fe.uniska-kediri.ac.id/index.php/icameka/article/view/38
items: The Impact of Implementing Green Accounting And Firm Size On Financial Performance With Moderation Of Good Corporate Governance (Study Of Mining Sector Issuers Period 2018-2019)
items: The Influence Of Work Environment, Organizational Culture And Organizational Citizenship Behavior (OCB) Against Employee Performance In The Library And Archives Service Regency Sumenep
items: The Effect Of Accounting Profit And Operating Cash Flow On Stock Returns With Company Growth As A Moderating Variable
items: Factors Affecting Firm Value with Capital Structure As A Moderating Variable
items: Sustainability Report Quality Evaluation: Implementation and Critical Factors from a Stakeholder Perspective

The Effect Of Company Size, Profitability, Earnings Persistence, Leverage, And Growth Opportunity On Stock Return
type: item
description: This study aims to determine the effect of company size, profitability, earnings persistence, leverage and growth opportunity on stock return in companies that have entered the IDX 30 index for the 2018-2022 period. The sampling technique used in this research is the Purposive Sampling method. Based on the sample selection criteria that have been determined, the number of samples obtained is 35 companies. This study uses quantitative analysis using descriptive statistical analysis and hypothesis testing using the SPSS 26 program. The results of this study indicate that profitability and earnings persistence have a positive and significant effect on stock return, company size, leverage and growth opportunity have no effect on stock return.
creator: Nur Diana Mashalizah
creator: Lalu Muhammad Syahril Majidi
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-06
publication date: 2024-11-06
volume: 1
starting page: 40
ending page: 52

Do Green Accounting, Environmental Cost, Green Intellectual Capital, and Board Diversity Affect Firm Value?
type: item
description: This research aims to prove empirically the effect of green accounting, environmental cost, green intellectual capital, board diversity proxied by gender, age, education, and tenure on firm value. This research is a quantitative descriptive research using secondary data. Through the purposive sampling method, 64 PROPER-rated go public manufacturing companies in 2018 – 2022, then analyzed using the Partial Least Square (PLS) technique with SmartPLS 3 software. The results showed that green accounting, board diversity proxied by age, education, and tenure had no effect on firm value partially. Meanwhile, environmental cost had significant negative effect on firm value. Whereas green intellectual capital and board diversity proxied by gender had significant positive effect on firm value partially.
creator: Esther Priscila Chandra
creator: Yulia Setyarini
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-07
publication date: 2024-11-07
volume: 1
starting page: 235
ending page: 256

The Effect of Taxation Socialization, Tax Knowledge, Tax Awareness, and Tax Sanctions on Individual Taxpayer Tax Compliance at KPP Pratama Surabaya Sawahan
type: item
description: Taxes are the most important source of revenue for supporting government development. We realize or not that taxes play a significant role in the entire financial structure of the government, and are dynamic in nature following the business models or patterns that develop in society. The purpose of this study, namely to determine the effect of tax socialization, tax knowledge, tax awareness, and tax sanctions on tax compliance of individual taxpayers at KPP Pratama Surabaya Sawahan. The research approach is quantitative research, with the data source used is primary data. Primary data is obtained from the answers of WP OP respondents at KPP through a questionnaire. The data analysis technique used, namely data quality test, classical assumption test, and hypothesis testing using the IBM SPSS Version 27 application. The results showed that the variables of tax socialization, tax knowledge, tax sanctions had no effect on tax compliance of WP OP, because the obtained t value was smaller than the t table and the significance value was greater than 0.05. While the tax awareness variable affects the tax compliance of WP OP, because the obtained t value is greater than the t table and the significance value is less than 0.05.
creator: Tessa Lonika Angelia
creator: Revi Arfamaini
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-10
publication date: 2024-11-10
volume: 1
starting page: 458
ending page: 472

The Influence Of Profit-Sharing Rates And Promotion Of Prime IB Hijrah Savings On Customer Decisions Saving In Bank Muamalat Ponorogo
type: item
description: Islamic banks are a financial services industry based on sharia principles, where the majority of Indonesians choose Islamic banks to carry out transactions based on sharia elements and are supported by maximum promotion, savings with mudharabah contracts that have a good profit sharing rate can influence customer decisions in choosing these savings. Promotion is an important essence for the survival of a business entity, as well as profit sharing on mudharabah savings in Islamic banks. This study aims to determine and analyze the effect of profit sharing rates and promotions on customer decisions to use ib hijrah prima savings. This research is a quantitative study with a sample of 91 respondents of IB Hijrah Prima savings customers of Bank Muamalat Ponorogo. This research uses saturated samples. The data collection technique used a questionnaire. Data testing is assisted by SPSS software version 25. The data analysis technique used is the data quality test, classical assumption test, multiple linear regression analysis, hypothesis testing. The results of this study are profit sharing rate and IB Hijrah Prima savings promotion simultaneously affect customer saving decisions at Bank Muamalat Ponorogo. This is evidenced by the results of the F test which is greater than the f table value.
creator: Risa Bella Fasluki
creator: Sutantri Sutantri
creator: Atina Hidayati
creator: Nur Rokhim Al Mahrus Anwar
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-11
publication date: 2024-11-11
volume: 1
starting page: 687
ending page: 697

The Effect of Monetary Policy on the Implementation of Green Economy in the Banking Sector: A Case Study in Indonesia
type: item
description: The implementation of a green economy in the Indonesian banking sector is a complex challenge. With the increasing awareness of climate change, banking must adapt to more sustainable practices. Effective monetary policy can play an important role in motivating banks to invest in green projects. This research aims to explore the effects of monetary policy on the implementation of a green economy in Indonesia's banking sector. By using a mixed method approach, this research will integrate quantitative and qualitative analysis to provide a more comprehensive picture of the dynamics at play. How can a mixed methods approach help understand the effects of monetary policy on the implementation of a green economy in Indonesia's banking sector? What quantitative methods can be used in this study to analyze the effects of monetary policy? The results of this research can also provide recommendations for regulators and banks on how to enhance the implementation of a green economy in Indonesia. Bank Indonesia (BI) has implemented various policies to support green financing, including macroprudential liquidity policies designed to encourage banks to lend to sustainable projects. Regulators like the Financial Services Authority (OJK) also play an active role in facilitating the transition to a green economy by launching a sustainable finance roadmap and green taxonomy.
creator: Miftakhur Rohmah
creator: Fitria Nur Masitoh
creator: Nuri Liana Sari
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-14
publication date: 2024-11-14
volume: 1
starting page: 893
ending page: 908

Leverage Moderation In The Influence Of Size, Financial Assets, Types, And Ownership On The Comprehensive Financial Performance Of BPR Se-Kediri Raya
type: item
description: This study aims to analyze the Leverage Moderation in the Influence of Size, Financial Assets, Types, and Ownership on the Comprehensive Financial Performance of BPR in Kediri Raya for the 2018-2022 Period. Financial performance variables are proxied by ROA. The sampling technique in this study uses the purposive sampling method. The final sample obtained was 24 companies. This study uses secondary data obtained through the official OJK website. This study is a quantitative research using moderation regression analysis. The results showed that partially size had a significant effect on comprehensive financial performance, while financial assets, BPR types, and BPR ownership had no significant effect on comprehensive financial performance, leverage was able to moderate the relationship between size, and leverage was unable to moderate the relationship between financial assets, BPR types and BPR ownership in comprehensive financial performance.
creator: Pranola Sephiana Putri
creator: Putri Awalina
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-16
publication date: 2024-11-16
volume: 1
starting page: 1049
ending page: 1062

Socio-Cultural Accounting of Buwuh in Marriage Accounting Perspective Of Receivables And Grants in The Society Of Kediri Regency
type: item
description: Indonesia has a diversity of cultures, especially in the Javanese community, which is interesting and sacred to be carried out, especially in the Kediri Regency community. One of them is the tradition of sumbang membantu pada proses pernikahan or what is often known as buwuh. Buwuh is an activity of visiting an event or celebration to provide assistance, which can be in the form of goods, money, or services intended to help the Host who has the event. The purpose of this study was to determine the cultural practices and traditions of buwuh in the community in Banjarejo Village, Kediri Regency, and to determine the cultural practices and traditions of buwuh in the perspective of accounts receivable and grant accounting. This study is a field study, data collection using interview, documentation, and observation methods. The nature of this study is descriptive qualitative to describe the culture and tradition of buwuh as accounts receivable in wedding customs. The results of this study indicate that there are two points of view on buwuh. The results of this study are two, namely the first buwuh tradition is considered a grant because it is considered a gift that is intended to help the host. The second is that buwuh is considered a practice of accounts receivable accounting because there is an obligation to return it to the giver
creator: Bella Paradita
creator: Eko Prasetyo
creator: Dewi Lusiana
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-07
publication date: 2024-11-07
volume: 1
starting page: 151
ending page: 155

The Effect of Audit Quality, Bankruptcy Condition, And Company Growth on The Going Concern Audit Opinion Of Manufacturing Companies
type: item
description: This research aims to determine the effects of audit quality, company bankruptcy condition, and company growth on the audit opinion of going concern in manufacturing companies in Indonesia during the period 2020-2023. The research sample consists of 100 food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange. Data analysis in this study was conducted using logistic regression analysis. The significance values indicated from hypothesis testing partially are as follows: audit quality at 0.000 < 0.05, company bankruptcy condition at 0.997 < 0.05, and company growth at 0.984 < 0.05. The results of this study indicate that audit quality significantly influences the audit opinion of going concern, while company bankruptcy condition and company growth do not affect the audit opinion of going concern. This means that auditors are more likely to provide a going concern opinion to companies with good audit quality. The implication of these findings is that the main focus of auditors should be on audit quality when assessing the company's sustainability, rather than relying solely on the company's financial condition or growth.
creator: Suliana Nidia Yolanda
creator: Franciska Hani Tri Wahyuni
creator: Oktavianus Anggi Dwi Cahya Setyadi
creator: Imelda Sinaga
creator: Maria Maranatha Gultom
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-09
publication date: 2024-11-09
volume: 1
starting page: 353
ending page: 366

Human Resource Planning Strategy to Improve Organizational Performance
type: item
description: This study uses a qualitative approach to explore the human resource (HRM) planning strategy at PT. Nestle Indonesia, a leading company in the food and beverage sector. The main focus of the study involves HR needs analysis, employee development, employee needs fulfillment, workforce diversification, implementation of HR technology, and performance monitoring and evaluation. PT Permodalan Nasional Madani Kediri Branch faces various challenges, including changes in the business environment, economic uncertainty, demographic shifts, and technological challenges. However, through good HRM planning, the company can optimize opportunities such as innovation, employee skill enhancement, performance improvement, and workforce diversification. The results of the study indicate that a holistic and adaptive HRM planning strategy plays a key role in achieving optimal organizational performance amidst ever-changing business dynamics. The practical implications of these findings can help similar organizations to improve the effectiveness of their HRM strategies.
creator: Petty Arisanti
creator: Bella Arum Kristanti
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-10
publication date: 2024-11-10
volume: 1
starting page: 584
ending page: 592

The Influence of Good Corporate Governance, Corporate Social Responsibility, And Company Size On Profitability (Study On The Energy Sector In 2018-2023)
type: item
description: Energy sector companies in the mining sub-sector in 2018-2022 experienced a decrease in Return on Equity (ROE) which resulted in poor economic performance. This study aims to identify Good Corporate Governance, Corporate Social Responsibility, and Company Size on Profitability. Researchers use quantitative research with secondary data taken from the annual reports of mining subsector energy sector companies listed on the Indonesia Stock Exchange in 2018-2023 and sustainability reports in CSR disclosure using the 2016 GRI Standard. The method in this study uses purposive sampling consisting of 11 companies. The independent variables of this study are the Independent Board of Commissioners, Audit Committee, Institutional Ownership, Corporate Social Responsibility, and Company Size. While the dependent variable uses the Profitability Ratio, namely Return on Equity. The data analysis method uses multiple linear regression analysis with SPSS 26 software with a significance level of 0.05. The results in this study indicate that the Independent Board of Commissioners, Audit Committee and Corporate Social Responsibility have no effect on Return on Equity, while Institutional Ownership has a significant positive effect on Return on Equity and Company Size has a significant negative effect on Return on Equity.
creator: Mutiara Putri Nur Soefi’i
creator: Endah Tri Wahyuningtyas
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-11
publication date: 2024-11-11
volume: 1
starting page: 768
ending page: 784

The Role of Efficiency Invesment to Corporate Sustainable Finance
type: item
description: The reason why it is important to test the effect of investment efficiency on Corporate Sustainable Finance is because large investments without clear output measures can disrupt returns, profitability which ultimately impacts Corporate Sustainable Finance. The data for this study comes from financial reports and ESG scores of companies listed on the IDX for the 2021-2023 period with 426 observation data. The data analysis technique was Multiple Linear Regression Analysis. The results of the study show that investment efficiency has a significant positive effect on Corporate Sustainable Finance. This is because investment efficiency is related to cash inflows from investment activities, where this cash inflow is then used to fund ESG activities. The implication of this study is as an additional academic literature on evidence that investment efficiency has a significant positive effect on Corporate Sustainable Finance.
creator: M. Indre Wanof
creator: Marhaendra Kusuma
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-15
publication date: 2024-11-15
volume: 1
starting page: 961
ending page: 961

The Effect Of Workload And Emotional Intelligence On Employee Performance (Study On Nurses At Nahdlatul Ulama Hospital Jombang)
type: item
description: This study aims to determine the effect of workload and emotional intelligence on the performance of nurses at the Nahdlatul Ulama Hospital, Jombang. This study uses a quantitative approach. The data analysis used is multiple linear regression analysis. The population is all nurses at the Nahdlatul Ulama Hospital, Jombang. The sampling method used was the saturated sampling method. Research data was collected by distributing questionnaires to 76 respondents. Data collection methods used include questionnaires, interviews, and documentation. The methods used to process and analyze data are validation, reliability testing, descriptive analysis, multiple linear regression analysis, classical assumption testing, and hypothesis testing. Data processing and analysis was carried out using SPSS. The results of this study show that workload has no significant effect on the performance of nurses at the Nahdlatul Ulama Hospital, Jombang and emotional intelligence has a significant effect on the performance of nurses at the Nahdlatul Ulama Hospital, Jombang.
creator: Ratna Dwi Jayanti
creator: Sulis Khozanatul Ma’rifa
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-12-31
publication date: 2024-12-31
volume: 1
starting page: 1124
ending page: 1130

The Role of Market Orientation as a Mediation Variable Entrepreneurial Orientation on Sustainable Performance
type: item
description: This research aims to analyze the influence of Entrepreneurial Orientation on Sustainable Performance by considering the role of Market Orientation as a mediating variable. This research uses a quantitative approach by collecting data through surveys and statistical analysis using smartPLS to test the influence between Entrepreneurial Orientation, Market Orientation, and Sustainable Performance. The research results show that Entrepreneurial Orientation influences Market Orientation. Entrepreneurial Orientation has an influence on Sustainable Performance. Market Orientation influences Sustainable Performance. Entrepreneurial Orientation influences Sustainable Performance through Market Orientation. Limitations of this research include the use of a limited sample of SMEs in Kediri Indonesia and the use of a self-report questionnaire which can cause data bias. Further research with wider sample coverage and more diverse data collection methods is needed to strengthen the generalization of the findings. The findings of this research provide guidance for SMEs to improve sustainable performance through developing entrepreneurial orientation and market orientation. This research provides a new contribution to the literature by examining the role of market orientation as a mediator in the relationship between entrepreneurialism and Sustainable Performance.
creator: Dian Arini
creator: Noermijati Noermijati
creator: Dodi Wirawan Irawanto
creator: Mintarti Rahayu
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-06
publication date: 2024-11-06
volume: 1
starting page: 10
ending page: 25

Exploring the Impact of Corporate Governance on the Disclosure of Green Banking Practices: A Comprehensive Literature Review
type: item
description: Green banking plays a crucial role in the sustainable operations of financial institutions, and the disclosure of these practices can significantly impact their economic performance and reputation. In this analysis, we explore the impact of corporate governance on the disclosure of green banking practices through an extensive review of existing literature. As a critical internal control mechanism, corporate governance is anticipated to play a pivotal role in enabling transparent and accountable disclosures related to green banking. This literature review delves into green banking, disclosure practices, and the corporate governance factors that influence these practices. The findings from this study will shed light on how corporate governance can effectively support transparency and accountability in green banking practices across various banking environments.
creator: Shafa Putri Maharani
creator: Rohmawati Kusumaningtias
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-07
publication date: 2024-11-07
volume: 1
starting page: 214
ending page: 223

Analysis of the Effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), And Non-Performing Loan (NPL) On Return on Assets (ROA) (Study on Conventional Banking Companies)
type: item
description: Banking is a financial institution that has an important role in Indonesia, which concerns banks, including institutions, business activities, and ways and processes in carrying out their business activities. The purpose of this study is to determine the analysis of the effect of capital adequacy ratio (CAR), loan to deposit ratio (LDR), and non-performing loan (NPL) on return on assets (ROA) studies in conventional banking companies. This research method is from data that has been published, namely annual reports on the websites of each state- owned bank for 2013-2022 and the Financial Services Authority (OJK). The results of this study are Capital Adequacy Ratio, Loan to Deposit Ratio, and Non-Performing Loan simultaneously have a significant effect on Return On Assets.
creator: Dina Anggraeni Susesti
creator: Endah Tri Wahyuningtyas
creator: Mohammad Ghofirin
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-10
publication date: 2024-11-10
volume: 1
starting page: 438
ending page: 444

Ugahari Through Financial Literacy Realizes Sustainable Welfare Economic Development
type: item
description: Self-existence in consumptive behavior is a challenge in the human dimension that has an impact on the nation's socioeconomy. The research was conducted with the aim to: (1) diagnose various factors that lead to consumptive behavior; (2) identify financial literacy among young people of productive age to encourage the realization of ugahari that can be applied in improving socioeconomics so as to realize sustainable prosperous economic development. This research uses a qualitative design in the form of a case study to examine various events related to lifestyle and financial literacy. Data collection was carried out using interview techniques, questionnaires and literature studies for data reinforcement. This research was conducted in West Java with generation respondents belonging to the millennial generation and generation Z who are the most productive age of the Indonesian population. The results of this study indicate that consumptive behavior among the younger generation is still very high due to a number of background factors, one of which is lifestyle and lifestyle. Through financial literacy, preventive and curative measures can be taken to overcome consumptive behavior. Financial literacy efforts in practice require collaborative engagement with activists, IT experts who can increase the awareness of the dangers of consumptive behavior. In addition, it is necessary to synergize stakeholders in the surrounding education sector so that they have a broad opportunity to provide more in-depth socialization related to financial literacy to reduce consumptive behavior among the younger generation and the realization of ugahari to improve socioeconomics to realize sustainable prosperous development.
creator: Annisa Anita Dewi
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-11
publication date: 2024-11-11
volume: 1
starting page: 667
ending page: 678

The Effect of Product Diversity on Repurchase Intention with Brand Equity as a Mediating Variable at At-Tazkiyah Store Lirboyo
type: item
description: The At-Tazkiyah Store Lirboyo is a retail business built in 2020 that provides a variety of worship tools and similar needs, such as books and books. Having product diversity and brand equity can be a competitive and significant advantage, which can lead to consumer repurchase intention. This study aims to determine and analyze the effect of Product Diversity on Repurchase Intention with Brand Equity as a Mediating Variable. This study uses a quantitative method with a sample of 199 people from a population of 395 people who are consumers from the Ar-Roudloh Dormitory of HM Al-Mahrusiyyah Lirboyo Islamic Boarding School. Data collection was carried out by distributing questionnaires to 199 samples. Data analysis techniques using IBM SPSS Statistics 26. To test the mediation hypothesis is done with the Sobel test. The results of this study indicate that: 1) Product diversity at At-Tazkiyah Store Lirboyo has a significant effect on consumer repurchase intention. 2) Product diversity has a significant effect on brand equity at At-Tazkiyah Store Lirboyo. 3) Brand equity has a significant effect on consumer repurchase intention at At-Tazkiyah Store. 4) Brand equity has a mediator effect between product diversity and consumer repurchase intention at At-Tazkiyah Store Lirboyo.
creator: Chiya Ratul Umah
creator: Sutantri
creator: Imma Rohmatul Aysa
creator: Iva Khoiril Mala
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-14
publication date: 2024-11-14
volume: 1
starting page: 869
ending page: 885

The Effect Of Good Corporate Governance On Capital Structure With Profitability As An Intervening Variable In The Transportation Sector Listed On The IDX (2019-2022)
type: item
description: This research aims to analyze the influence of good corporate governance on capital structure with profitability as an intervening variable in the transportation sector listed on the IDX (2019-2022). The Good Corporate Governance variable is proxied by the Board of Commissioners, Capital Structure is proxied by the Debt to Asset Ratio (DAR), Profitability is proxied by Return On Assets (ROA). The sampling technique in this research used the purposive sampling method. The number of samples in this research was 19 companies. This research is quantitative research using Path Analysis and Sobel test. The research results show that Good Corporate Governance (Board of Commissioners), Profitability does not have a significant effect on Capital Structure (DAR), Good Corporate Governance (Board of Commissioners) does not have a significant effect on Profitability (ROA), Profitability (ROA) is not able to mediate the relationship between Good Corporate Governance (Board of Commissioners) with Capital Structure (DAR).
creator: Talitha Daffa Sairi
creator: Agus Athori
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-16
publication date: 2024-11-16
volume: 1
starting page: 1030
ending page: 1038

Analysis of Liquidity, Leverage, and Profitability Ratios On Financial Distress
type: item
description: This study aims to determine the effect of liquidity, leverage, and profitability on financial distress. The population in this study are companies included in the State-Owned Enterprises (BUMN) in 2017-2023. The sampling method used was puposive sampling and obtained 17 companies with a total sample of 119 financial statements which became the object of research. The data analysis method is quantitative analysis using multiple liner regression analysis and hypothesis testing using the SPSS 26 program. The results showed that liquidity, leverage, and profitability simultaneously affect financial distress. While partially the variables current ratio, quick ratio, return on assets, and return on equity have a significant negative effect on financial distress. While the variable return on equity and debt to assets has a significant positive effect on financial distress.
creator: Nur Adik Ayu Sinta Anggraeni
creator: Niken Savitri Primasari
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-07
publication date: 2024-11-07
volume: 1
starting page: 118
ending page: 139

Exploring the Positive Impact of Investment Opportunity Set (IOS) and Good Corporate Governance (GCG) on Firm Value: A Constructive Review of Literature
type: item
description: This research explores the correlation between optimising the Investment Opportunity Set (IOS) and implementing Good Corporate Governance (GCG) on firm value based on an extensive review of relevant literature. The Investment Opportunity Set (IOS) encompasses various investment options available to companies to bolster their firm value. Good Corporate Governance (GCG) is a system that ensures effective and transparent management while safeguarding the interests of the company's stakeholders. The review includes an explanation of IOS, relevant GCG indicators, and the impact of both on firm value. Based on existing literature, this study aims to understand better how optimising IOS and implementing GCG can influence firm value in different contexts.
creator: Nurus Safira Muklisoh
creator: Rohmawati Kusumaningtias
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-09
publication date: 2024-11-09
volume: 1
starting page: 328
ending page: 339

A Bibliometric Analysis Green Human Resource Management In Realing Sustainable Development Goals
type: item
description: Green human resource management to strengthen environmentally friendly and sustainable practices, increase employee commitment to environmental sustainability issues, and apply green human resource management as a business integration. This article explores green human resource management in realizing sustainable development through bibliometric analysis in 2015 - 2024. This research method is processed using VOSviewer, and data collection is done using Harzing's Publish or Perish, based on the Scopus and Google Scholar databases of 400 documents. The results show that the Overlay Visualization of green human resource management was conducted in 2018. They show several vital relationships between green human resource management and sustainable development that can provide support for developing a solid conceptual foundation. This study shows that combining green human resource management research with sustainable development goals can be developed into new research. The results of the density visualization analysis show that the topic of green human resource management is very often carried out because the colour tends to be brighter (yellow). These findings provide an understanding of green human resource management research and can provide insights for academics, practitioners, and researchers in the future.
creator: Fanesha Fazriyani
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-10
publication date: 2024-11-10
volume: 1
starting page: 558
ending page: 570

The Effect of Inflation, Interest Rates, Net Profit, and Profitability on Stock Prices IDXTECHNO 2020-2022
type: item
description: This study aims to determine the effect of inflation, interest rates, net profit, and profitability on stock prices on IDXTECHNO for the 2020-2022 period. This study uses quantitative research methods using secondary data. The population in this study were 44 companies. The sampling technique was purposive sampling, according to the predetermined criteria, 20 sample companies were obtained with a 3-year research period, so that the total number of samples was 60. The data analysis technique used in this research is multiple linear regression analysis and hypothesis testing using the Statistical Package Social Science (SPSS) program. The results of this study indicate that inflation has no effect on stock prices, interest rates have a negative and significant effect on stock prices, net profit has a positive and significant effect on stock prices, and profitability has no effect on stock prices.
creator: Aghis Rahmatika Hasnayanti
creator: Heni Agustina
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-11
publication date: 2024-11-11
volume: 1
starting page: 741
ending page: 754

The Effect of Sustainable Performance on Dividend Payment With Income Attributable as Moderating Variable
type: item
description: The reason for the importance of testing the moderating role of attributable income in the influence of sustainable finance on dividend payments is because attributable income to owners has an impact on the owner's ability to predict the investment returns received based on the number of shares owned. The data for this study comes from financial reports and ESG scores of companies listed on the IDX for the 2020-2023 period with 511 observation data. The data analysis technique is Moderation Regression Analysis. The results of the study show that attributable income can increase the positive influence of sustainable finance on dividend payments. Companies with good sustainable finance performance are better able to pay regular dividends to owners and the size of attributable income represents this ability. The implication of this study is as an addition to academic literature that attributable income can increase the positive influence of sustainable finance on dividend payments.
creator: Carlos Afonso Barreto
creator: Marhaendra Kusuma
creator: Indrian Supheni
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-15
publication date: 2024-11-15
volume: 1
starting page: 959
ending page: 959

Offline VS Online Sales Contribution at Street Toast Outlets
type: item
description: This study compares the volume and Gross Profit of street food toast sales between offline and online channels. This study compares the contribution of sales volume and Gross Profit on the two channels. The research method used is descriptive quantitative, which includes analysis of sales data from several street food outlets in the East Banjarmasin district, both offline and online. The study's findings show that offline sales contribute more to overall sales volume and Gross Profit than online sales. Some of the reasons for this are the experience of direct interaction, lower prices and costs, and more trust and quality of food when buying directly. Nonetheless, online sales are still crucial in reaching a broader market. Optimizing the strength of the two sales channels is proposed to increase Gross Profit and profits.
creator: Bukhari
creator: Difi Dahliana
creator: Raisa Radhiati
creator: Hafizah Aziza
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-12-31
publication date: 2024-12-31
volume: 1
starting page: 1107
ending page: 1111

Village Fund Management and Community Satisfaction: Performance Review Based on Good Village Governance
type: item
description: After the enactment of Law Number 6 of 2014 on Villages, villages began exercising their autonomy in governance. The primary goal of this regulation is to establish efficient village fund management, aiming to deliver superior services to the community and elevate public satisfaction. The allocation of Village Fund Allocation (ADD) from the government has significantly increased from 20 trillion IDR in 2015 to 70 trillion IDR in 2019. With this substantial increase in funding, it is anticipated that village governments will be able to provide exemplary services and achieve high levels of community satisfaction. This study refers to Good Village Governance as a framework for outlining the responsibilities of village officials in fulfilling their duties. The research is intended to evaluate the village government's performance of village fund management through the lens of community satisfaction. The methodology employed in this study involved a thorough literature review, drawing from articles discussing village fund management and community satisfaction. The findings of this study provide an overview that Good Village Governance has the potential to realise effective village fund management and increase community satisfaction.
creator: Kinanti Ritma Ratri
creator: Rohmawati Kusumaningtias
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-08
publication date: 2024-11-08
volume: 1
starting page: 292
ending page: 303

Deferred Tax, Earning Persistence, and their effects on Firm Performance: Evidence from Indonesia
type: item
description: The purpose of this study is to evaluate and analyse the impact of deferred tax on financial performance, with earnings persistence serving as a moderating variable. The population of this study includes all tourism, hotel, and restaurant enterprises registered on the Indonesia Stock Exchange (IDX). Purposive sampling is the approach used for sample selection. Using this strategy, 77 observations were gathered. Multiple Linear Regression was the analysis strategy employed. This study shows that deferred taxes have no effect on financial performance. However, earnings persistence has an impact on company performance.
creator: Vierly Ananta Upa
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-07
publication date: 2024-11-07
volume: 1
starting page: 195
ending page: 201

The Effect Of Company Size, Liquidity and Solvency On Going Concern Audit Opinion (Case Study On Cyclical Sector Companies Listed On The BEI In 2018-2022)
type: item
description: This study is to determine the effect of company size, liquidity, and solvency on going concern audit opinion in Cyclical Companies during the 2018-2022 period. The background of the problem underlying this research is the decline in stock prices that occurred in this sector. This study aims to analyze whether there is a significant influence between these variables. The population in this study are companies listed in the Cyclical sector in 2018-2022. The sampling method used was purposive sampling method and obtained 17 companies with a total sample of 85 financial reports which became the object of research. The data analysis method is quantitative analysis using multiple linear regression analysis using the SPSS 24 program. The results of the analysis show that company size has no effect on going concern audit opinion, while liquidity and solvency affect going concern audit opinion. The implication of this finding is the need for companies to pay attention to liquidity and solvency in the context of the long-term operational resilience of Cyclical companies.
creator: Galuh Rahmadini
creator: Dina Anggraeni Susesti
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-10
publication date: 2024-11-10
volume: 1
starting page: 419
ending page: 422

The Impact of Financial Literacy and Fintech Adoption on Personal Financial Management Among University Students
type: item
description: This study aims to examine the influence of financial literacy and fintech adoption on personal financial management among students at UIN Malang. This quantitative research involved 155 students from the Management Department, class of 2022, as the sample. Data collection was conducted through an online questionnaire distributed via Google Forms and analyzed using multiple linear regression with the help of IBM SPSS Statistics 23 software. The results show that financial literacy has a significant positive impact on students' personal financial management. Furthermore, the adoption of financial technology also has a significant positive impact on students' personal financial management. These findings suggest that both financial literacy and fintech adoption play crucial roles in enhancing students' ability to manage their finances effectively. The study underscores the importance of promoting financial literacy and the use of fintech among students to foster better financial management practices. Future research should explore other factors that may influence personal financial management and investigate the long-term effects of financial literacy and fintech adoption on financial behavior.
creator: Mochamad Riski Fajar Kurniawan
creator: Nora Ria Retnasih
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-11
publication date: 2024-11-11
volume: 1
starting page: 639
ending page: 652

Brand Positioning in Chellep Mineral Water Produced by Bustanul Ulum Islamic Boarding School in Sumenep
type: item
description: People have habits in their daily activities. In one day, people must drink mineral water and usually they drink 2 liters of water every day. This is an opportunity for the caretaker of the bustanul ulum boarding school in the village of sentol laok, pragaan sub-district, Sumenep district. So the creation of mineral water with the brand “Chellep”. Although many mineral water brands already exist and are more famous than Chellep mineral water, Chellep mineral water can position its business with a “brand positioning” strategy. Chellep mineral water's market segment focuses on people in Sumenep district, although its market share is not wide. Therefore, we conducted a mini research on the brand positioning of Chellep mineral water using the research methods of literature study and descriptive research
creator: Moh. Gozi Hafifillah
creator: Unsul Abrar
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-14
publication date: 2024-11-14
volume: 1
starting page: 851
ending page: 855

Analysis Of Working Capital And Financial Management Income Of Business Actors Receiving Capital Assistance
type: item
description: Working capital in a company has a very important role in supporting the activities of a company because working capital is needed by every industry in supporting its daily operational activities.. Data collection techniques with interviews and observations. Interactive data analysis using the Miles and Hubberman model, namely data collection, data reduction, data presentation, drawing conclusions. Checking the validity of data with triangulation of sources and techniques. The results of the study obtained 1) The business capital of MSME actors comes from bank loans and some from independent capital. Efforts made by MSME actors in managing working capital so that it can run well are with mature financial planning, strict management of receivables and efficient inventory management. 2) Financial management implemented by MSMEs includes: Cash Flow Management, Receivables Management, Debt Management. Constraints experienced by MSMEs in financial management: Limited financial resources, Lack of understanding of financial management, Irregular financial records. 3) The production results obtained are in accordance with expectations and can meet daily needs. Efforts made by MSMEs to increase their production results are: Evaluation of the Production Process, Improving Product Quality, Investment in Technology and Equipment.
creator: Istiati Kurrota A’yun
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-15
publication date: 2024-11-15
volume: 1
starting page: 1005
ending page: 1014

The Impact of Financial Performance and Company Size on Corporate Social Values: Responsibility as Moderation
type: item
description: This study aims to analyze the Impact of Financial Performance and Company Size on the value of the company with corporate social responsibility as moderation. The sampling technique uses the purposive sampling method and the population of mining companies listed on the Indonesia Stock Exchange in 2018-2022. This study uses Analysis Moderated Regression with SPSS for Windows 26.0. The results show that ROA has an effect on company value, ROE has an effect on company value, company size has no effect on company value, CSR is able to moderate the relationship between ROA and company value, CSR is able to moderate the relationship between ROE and company value and CSR is not able to moderate the relationship between company size and company value.
creator: Munawaroh Ulfatul
creator: Majidi Lalu Muhammad Syahril
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-06
publication date: 2024-11-06
volume: 1
starting page: 85
ending page: 101

Exploring the Influence of Corporate Governance on Organizational Culture in SMEs: A Comprehensive Review
type: item
description: The success of small and medium enterprises (SMEs) hinges on establishing a robust corporate governance structure and fostering a positive organizational culture. A strong organizational culture can enhance performance, motivation, satisfaction, and corporate image. However, SMEs often require assistance in establishing an organizational culture, mainly due to limited resources and the relatively straightforward nature of their structural design. By implementing corporate governance principles such as transparency, accountability, responsibility, independence, and fairness, SMEs can create a work environment that is not only transparent and accountable but also responsive and fair. This study examines SMEs' most influential corporate governance principles, specifically those that positively impact performance and sustainability. These principles have the potential to foster a positive work environment, thus fortifying their organizational culture. Transparency is achieved through financial recording activities and payroll transparency, while effective communication among stakeholders and alignment with employee interests support the implementation of corporate governance. An exemplary organizational culture can elevate employee performance, sustain customer relationships, foster employee loyalty, and bolster trust and the company's reputation. Challenges in adopting corporate governance principles in SMEs include family relationships and relaxed regulations.
creator: M. Ibrizuna Dzaky Mahfuzh
creator: Rohmawati Kusumaningtias
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-08
publication date: 2024-11-08
volume: 1
starting page: 275
ending page: 281

Economic Growth and Inclusivity in Papua in 2021: A Quantitative Approach Using the 2SLS Method
type: item
description: Economic growth relies heavily on robust infrastructure development to drive job creation, reduce poverty, and increase per capita income. This study explores the patterns of inclusive economic growth in Papua and the effect of infrastructure on this growth. Using data from 29 regencies and cities in Papua Province and applying simultaneous equations methods, the study finds that infrastructure significantly boosts Gross Regional Domestic Product growth and reduces poverty. Papua's economic growth reached 2.49% in 2021, a notable improvement from -3.4% the previous year. Despite a deceleration in growth, Papua successfully managed to maintain positive economic growth and reduce poverty, inequality, and unemployment between 2019 and 2021. The inclusive nature of this growth has led to more job opportunities and a pro-poor reduction in poverty. Infrastructure development, particularly in roads, plays a vital role in fostering economic growth by enhancing job accessibility and income distribution. The increase in Gross Regional Domestic Product and workforce in Papua is expected to further positively affect the overall economic condition. Therefore, the study emphasizes the necessity for targeted policies to meet regional needs for balanced and sustainable development and highlights infrastructure's crucial role in achieving inclusive economic growth and improving living standards in Papua Province.
creator: Okky Rizky Saputra
creator: Nisywa Zahra Indrasiwi
creator: Gita Kirana Aprillia
creator: Nasrudin
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-10
publication date: 2024-11-10
volume: 1
starting page: 524
ending page: 538

A Bibliometric Analysis of Evolving Trends in Efficient Market Hypothesis
type: item
description: This study aims to determine research trends with the topic of efficient market hypothesis. The method used is a bibliometric study, with Vosviewer analysis and PRISMA protocol. The analysis is based on big data from Scopus for the period between 2010 and 2023. Similarly, co-occurrence and co-authorship analyses are also performed. The conclusion that can be drawn from this study is that research publications related to efficient market hypothesis have experienced significant fluctuations and reached its peak in 2023. The country that dominates as the object of research is the United States with a very striking difference compared to other countries. It is hoped that this research can provide implications in the form of further directions and opportunities in conducting research related to efficient market hypothesis.
creator: Bagas Saputra
creator: Payamta Payamta
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-11
publication date: 2024-11-11
volume: 1
starting page: 716
ending page: 729

Study Of Accounting Students' Perceptions of Interest In Becoming Public Accountants
type: item
description: This research aims to analyze the influence of accounting students' perceptions on their interest in becoming public accountants. Interest in a career as a public accountant in this research is measured by the variables work environment, professional risk, financial rewards, professional recognition and job market considerations. The sample in this research were accounting students from the Ahmad Dahlan Lamongan Institute of Technology and Business and Wijaya Putra University with the criteria of having studied the Auditing I course with a sample size of 51 respondents. Data collection was carried out using a questionnaire method and statistical analysis in this research was assisted by using the Statistical Package for Social Science (SPSS) version 25.0 computer software application program. The results of this research show that financial awards have a significant and significant influence on students' interest in becoming public accountants, while the work environment variables, professional risks, professional recognition and job market considerations have no effect on students' interest in becoming public accountants.
creator: M. Hari Maulana Yusuf
creator: Abdul Ghofur
creator: Nurul Badriyah
creator: Rochman Arif
creator: Sutinem
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-14
publication date: 2024-11-14
volume: 1
starting page: 940
ending page: 950

Financial Strategy Matrix For Increasing Company Growth To Become Sustainable Enterprise In Sharia Bank Indonesia
type: item
description: Competition in the banking business in Indonesia, especially for Sharia banks, is very tough. As existing technology develops, Islamic Commercial Banks in Indonesia will have the opportunity to compete superiorly with conventional Indonesian banks. Increasing company growth in the era of sustainability can be done using the Matrix Financial Strategy theory. This research aims to provide insight for researchers and directors from each Islamic commercial bank in Indonesia in increasing company growth. And it can be used as a basis or tool to increase company growth. This research method uses a matrix financial strategy, this strategy has 4 quadrants with each quadrant having a financial strategy. This matrix is based on a comparison of Growth In Sales (GIS) and Self-sustainable Growth Rate (SGR) as well as the results of Economic Value Added (EVA). The research results show that in 2021 and 2022 3 banks have a falling quadrant position, 4 banks have a fixed position and 5 banks have an upward position. To increase company growth, there are several strategic suggestions in each quadrant. The weakness of this research is that this research is still based on 2021 and 2022 only and only refers to Islamic commercial banks. The future picture of this research is that the research can be used as follow-up research into the following year to determine the level of growth of Sharia commercial banking companies.
creator: Sallsabilla Fahima Ilmi
creator: Ujang Syahrul Mubarrok
creator: Zulfia Rahmawati
creator: Taufik Akbar
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-16
publication date: 2024-11-16
volume: 1
starting page: 1083
ending page: 1092

Analysis of Biological Assets Measurement and Treatment by Using Fair Value and Historical Cost Approaches on Plantatiton Entities Based on PSAK 69 (Study in PT Dewi Sri)
type: item
description: Biological assets are assets in the form of animals and plants regulated in PSAK 69 which starts to be used effectively in 2018 which allows not many companies to apply this PSAK. The purpose of this research is to understand and analyze the biological assets measurement and treatment using fair value and historical cost approaches on plantation entities based on PSAK 69 in PT Dewi Sri. The research method was descriptive qualitative. The data collection techniques were documentation and interviews, which were used to obtain information data on biological assets of coffee plants and information on recording, recognition, and disclosure of biological assets on coffee plants in PT Dewi Sri. The result of this research showed that PT Dewi Sri did disclosures, recognition, and measurement in accordance with the concept of PSAK 69. However, there were differences from the measurement of biological assets on coffee plants with the concept of PSAK 69 which used market value in measuring fair value. PT Dewi Sri measured the biological assets of coffee plants based on historical cost with the recognition concept of biological assets based on PSAK 69. Therefore, PT Dewi Sri was considered effective in recognizing, measuring, and disclosing its biological assets.
creator: Viska Anggita Putri
creator: Atik Tri Andari
creator: Dwi Rahma Fitriani
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-07
publication date: 2024-11-07
volume: 1
starting page: 186
ending page: 194

The Impact of Financial Performance on Stock Prices in the Basic and Chemical Industry Sector During the COVID-19 Pandemic
type: item
description: This research aims to determine the effect of financial performance on stock prices. This research uses secondary data obtained from annual reports of basic industrial and chemical sector companies listed on the IDX for the 2020-2022 period. The sample in this study amounted to 138 companies. The data analysis technique uses multiple linear regression analysis. The research results show that profitability as measured by Return on Assets (ROA) financial performance has a significant effect on stock prices. In this research, liquidity as measured using the Current Ratio (CR) states that financial performance has no significant effect on share prices, while leverage as measured by the Debt to Equity Ratio (DER) states that financial performance has a significant effect on stock prices.
creator: Retno Wati Puji Astutik
creator: Fitri Nurjanah
creator: Abdul Ghofur
creator: Yuhronur Efendi
creator: Ahmad Faishol
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-09
publication date: 2024-11-09
volume: 1
starting page: 394
ending page: 399

Sustainable Eco-Digital Innovations for MSMEs: Bridging Technology and Environmental Responsibility
type: item
description: This study examines the implementation of eco-digital innovation in Micro, Small, and Medium Enterprises (MSMEs) to integrate digital technology with sustainability practices. The primary objective is to identify the factors influencing the adoption of environmentally friendly technology by MSMEs and analyze the impact of its implementation on environmental and economic performance. The research also explores the main challenges faced by MSMEs, including financial constraints, lack of knowledge, inadequate technological infrastructure, and resistance to change. The findings indicate that eco-digital innovation can enhance operational efficiency and competitiveness, but requires support in the form of funding, education, infrastructure development, and clear government policies. Collaboration among various stakeholders is crucial to support the sustainable digital transformation of MSMEs, which not only boosts business performance but also strengthens environmental responsibility.
creator: Fitria Nur Masithoh
creator: Miftakhur Rohmah
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-11
publication date: 2024-11-11
volume: 1
starting page: 620
ending page: 629

The Impact Of Environment, Social, Governance (ESG) Disclosure, And Financial Performance On Stock Returns (Study On The ESG Quality 45 IDX Kehati Index 2018-2022)
type: item
description: This research aims to examine the Impact of Environmental, Social, and Governance (ESG) Disclosure, and Financial Performance on Stock Returns on the ESG Quality 45 Kehati Index. This study uses a population of companies that are consistently included in the ESG Quality 45 Kehati index in 2018-2022 with a sample size of 80. This study uses multiple linear regression analysis on SPSS 26 software. The results of this study indicate that the environment has a positive effect on stock returns, social has a positive effect on stock returns, governance has a negative effect on stock returns, ESG disclosure has no effect on stock returns, Return Of Equity (ROE) has a negative effect on stock returns and Earning Per Share (EPS) has a negative effect on stock returns
creator: Rahmad Fajrin Alvianto
creator: Niken Savitri Primasari
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-12
publication date: 2024-11-12
volume: 1
starting page: 810
ending page: 833

The Effect of Financial Literacy of MSME Owners on Accounting Information in Financial Management Decision Making
type: item
description: Radzaa Handicraft is a business engaged in arts and crafts, founded in 2021 by Mr. Ustadus Solihin, S.E., M.M., who is also a lecturer at the Faculty of Economics at Kadiri Islamic University. Before becoming Radzaa Handicraft, this business was known as Mahar Embosing. This transformation marks a strategic step to expand the market and strengthen the brand. Mr. Ustadus uses his academic experience and self-taught learning in the field of e-commerce to manage his business. This knowledge is mostly gained from platforms like YouTube, which are a major source of understanding the dynamics of online trading. Mr. Ustadus chose to use the Shopee application to record expenses and income because of the convenience and simplicity it offers. The app also provides automated financial reports that help in strategic decision-making. The use of this application is considered more practical compared to manual bookkeeping methods, which are often time-consuming and prone to errors. Mr. Ustadus also realizes that one of the common problems faced by MSME actors is the lack of separation between personal and business finance. This often leads to difficulties in determining the selling price, calculating profits, and overall financial management. Innovation is also one of the keys in the development of Radzaa Handicraft. Realizing the importance of safe packaging for products sent outside the city of Kediri or East Java, Mr. Ustadus designed special packaging using wooden crates, bubble wrap, and cardboard. At first, the volume of orders received was not very large, but as demand increased, this packaging innovation became more and more significant. He collaborated with craftsmen to make wooden coffins at a price of Rp 5,000 per unit, then sold a complete packaging package at a price of Rp 50,000 per unit. This package not only ensures the safety of the product until it arrives in the hands of consumers, but also provides additional benefits for businesses. With more than two years o…
creator: Ervina Devi Fahiraningtyas
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-15
publication date: 2024-11-15
volume: 1
starting page: 986
ending page: 991

Liquidity, Solvency, Profitability Analysis of Changes In Stock Prices In The IDXINFRA Index For The Period 2020 – 2023
type: item
description: This research aims to test Liquidity, Solvency, Profitability Analysis Regarding Changes in Share Prices (Case Study of Issuers included in IDXINFRA or the 2020 – 2022 Period). The data used in this research is secondary data where data is taken from the financial reports of companies listed in the IDXINFRA Index from 2020 - 2022. The sampling method uses purpose sampling. The research sample consisted of 55 issuers listed on the Indonesia Stock Exchange. The analytical tool used to test the hypothesis is multiple linear regression analysis using SPSS version 25 with a significance level of 0.05. These results indicate that the variables Current Ratio, Debt to Equity Ratio, and Net Profit Margin have an influence on changes in share prices. Meanwhile, the variables Debt to Asset Ratio and Return on Assets have no influence on changes in share prices.
creator: Moch. Arung Samudra
creator: Niken Savitri Primasari
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-06
publication date: 2024-11-06
volume: 1
starting page: 53
ending page: 75

Literature Review on The Effect of Firm Size on Carbon Emission Disclosure (CED)
type: item
description: Carbon Emission Disclosure (CED) is a transparent disclosure related to environmental activities for the sake of reputation and business continuity is closely related to Stakeholder Theory that companies must also pay attention to stakeholders. This research aims to conduct a comprehensive literature study on the effect of firm size on Carbon Emission Disclosure (CED). This research is a qualitative study using the literature review method. The literature reviewed includes articles from international and national journals with a total of 18 articles from 2018-2024, which provide a comprehensive and up-to-date view on firm size and CED. The results of the literature review highlighted that firm size affects CED reporting. Larger companies tend to have better resources, such as access to advanced technology and expertise, which enables more transparent and detailed reporting of carbon emissions. This helps companies fulfil stakeholder demands for environmental reporting and enhances their credibility and reputation with the public and investors. Thus, paying attention to firm size is crucial in understanding the dynamics of carbon emissions disclosure and corporate sustainability strategies across industries.
creator: Amelia Syafrezani Idzham
creator: Rohmawati Kusumaningtias
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-08
publication date: 2024-11-08
volume: 1
starting page: 304
ending page: 314

Analysis of the Effectiveness of Indonesia's Fiscal and Monetary Policies from 1986 to 2023
type: item
description: This research, titled "Analysis of the Effectiveness of Indonesia's Fiscal and Monetary Policies from 1986 to 2023" aims to determine the more effective policy between fiscal and monetary policies for the Indonesian economy. The study uses the IS-LM model and the Engle-Granger error correction model (ECM-EG) to estimate various variables, incorporating four structural equations, three exogenous variables, and two identity equations. Policy effectiveness is gauged by its impact on GDP, measured through policy multipliers. The study measures equilibrium interest rates and GDP in both goods and money markets, assuming fixed prices, using data on GDP, consumption, investment, government spending, exports, imports, money supply, national income, and interest rates. Findings reveal that from 1986 to 2023, the average equilibrium national income and interest rate in Indonesia were approximately 296.5% and Rp 332,662,805,450, respectively. The fiscal policy multiplier was found to be 0.83, while the monetary policy multiplier was 0.66. The results indicate that fiscal policy is more effective than monetary policy in influencing national GDP growth. This suggests that each unit increase in government expenditure has a greater impact compared to an equivalent increase in the money supply through monetary policy, thereby highlighting the importance of fiscal measures in economic growth.
creator: Okky Rizky Saputra
creator: Charisa Dyah Ayu Kuswara
creator: Eksis iya
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-10
publication date: 2024-11-10
volume: 1
starting page: 473
ending page: 502

Analysis Of Marketing Strategies Through Tiktok Shop Social Media Features In Increasing Sales From An Islamic Business Ethics Perspective
type: item
description: TikTok Shop can increase consumption, while complying with the principles of Islamic business ethics which emphasize justice, transparency and honesty This research aims to analyze marketing strategies through the TikTok Shop social media feature in increasing the number of consumers, taking into account the perspective of Islamic business ethics. In today's digital era, e-commerce platforms are increasingly utilizing social media as an effective marketing tool. TikTok, as a popular social media, has introduced the TikTok Shop feature which allows users to make purchases directly through the application. This research examines how the marketing strategy applied to the TikTok Shop can increase consumption, while complying with the principles of Islamic business ethics which emphasize justice, transparency and honesty. The research method used is descriptive qualitative with a case study approach. Data was collected through in-depth interviews with business people who use TikTok Shop, content analysis of uploaded marketing videos, and consumer surveys. The research results show that marketing strategies that utilize creative and interactive content on the TikTok Shop are able to increase consumer engagement and increase sales. In addition, the application of Islamic business ethics principles in marketing, such as no elements of usury, gharar, and promoting halal products, strengthens consumer trust and supports sustainable business practices.
creator: Siti Sulaiha
creator: Ahmad Ghufrony
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-11
publication date: 2024-11-11
volume: 1
starting page: 698
ending page: 704

Influence Ease of Use, Lifestyle And Electronic Word Of Mouth On Grab User Decisions In Lamongan With Customer Satisfaction As A Variable Intervention
type: item
description: This research aims to determine the influence of Ease of Use, Lifestyle and Electronic Word Of Mouth on Grab user decisions in Lamongan with customer satisfaction as an intervening variable (study of PMD Service employees). The type of research used is quantitative research. The sampling technique used in this research is the Total Sampling technique. Data collection in this research used location survey methods and distributed questionnaires. The data analysis technique used is PLS (Partial Least Square) using a supporting instrument, namely SmartPLS 3 software. The results of the research show that there is a positive and significant influence of Ease of use on user decisions with a t-statistic value of 2.273 > 1.96 and a p-value 0.023 < 0.05. Ease of use does not have a significant positive effect on customer satisfaction with a t-statistic value of 0.348 < 1.96 and a p-value of 0.728 > 0.05. Lifestyle has a positive and significant effect on user decisions with a t-statistic value of 3.133 > 1.96 and a p-value of 0.002 < 0.05. Lifestyle has a positive and significant effect on customer satisfaction with a t-statistic value of 2.042 > 1.96 and a p-value of 0.042 < 0.05. Electronic word of mouth has a positive and significant effect on user decisions with a t-statistic value of 2.886 > 1.96 and a p-value of 0.004 < 0.05. Electronic word of mouth has a positive and significant effect on customer satisfaction with a t-statistic value of 2.420 > 1.96 and a p-value of 0.016 < 0.05. Customer satisfaction has a positive and significant effect on user decisions with a t-statistic value of 3.648 > 1.96 and a p-value of 0.000 < 0.05.
creator: Yunni Rusmawati DJ
creator: Siti Khofifah
creator: Elisa Kurnia Wati
creator: Luluk Nur Azizah
creator: Muhammad Imam Syairozi
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-14
publication date: 2024-11-14
volume: 1
starting page: 909
ending page: 922

Analysis of Accounting Information Systems for the Preparation of Financial Statements Based on SAK EMKM and Evaluation of Financial Performance (Case Study on the Home Industry Tofu Tiga Putra)
type: item
description: This research discusses the analysis of accounting information systems in the processes of collecting, storing, and processing financial data from accounting transactions. This allows micro, small, and medium enterprises to produce outputs in the form of financial reports that can be used as a basis for decision. The scope of this research is SIA, financial statements based on SAK EMKM for the period of June 2024, which includes the statement of financial position, profit and loss statement, and notes to the financial statements, as well as an evaluation of financial performance using the ROA and ROE ratios. This type of research employs qualitative methods with a descriptive approach that will describe phenomena based on existing facts in the field by analyzing and presenting them in a specific report format. The data collection techniques involve interviews and document studies, after which the data is analyzed using the stages of transaction data collection, data reduction, data presentation, and conclusion drawing or interpretation. The research results on the Tahu Tiga Putra industrial house indicate that they have not implemented proper SIA recording; they only use a simple bookkeeping system consisting of cash inflow and outflow, and they are unable to prepare financial statements.
creator: Nelvia Eka Ari Meiliana
creator: Prima Noermaning A
creator: Imarotus Suaidah
creator: Marhaendra Kusuma
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-16
publication date: 2024-11-16
volume: 1
starting page: 1063
ending page: 1073

A Comparative analysis of Bankruptcy prediction models: Altman’s Model and Zmikewski’s Model in EGYPT
type: item
description: This study provides a comparative analysis of two widely used bankruptcy prediction models—Altman’s Z-Score Model and Zmijewski’s X-Score Model—applied to companies listed on the Egyptian stock market. The sample comprises 10 companies, split evenly between financially distressed firms and financially stable ones, with data spanning from 2020 to 2022. The predictive accuracy of both models was assessed, with Altman’s Z-Score achieving a predictive ability of 50%, while Zmijewski’s X-Score demonstrated a slightly lower accuracy at 46.66%. The findings indicate no significant difference in the predictive capabilities of the two models within the context of the Egyptian market. These results suggest that neither model is distinctly superior, highlighting the need for further research to refine bankruptcy prediction methods in emerging markets like Egypt.
creator: Mahmoud Elsayed Mahmoud
creator: Taufiq Arifin
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-07
publication date: 2024-11-07
volume: 1
starting page: 156
ending page: 171

Influence Of The Board Of Commissioners, Committees Audits, And Company Size On Sustainability Reporting
type: item
description: Sustainability reporting is an important global trend but its implementation is still limited in Indonesia. Previous studies have shown inconsistent results regarding the influence of these variables on sustainability reporting. This study replicates and updates previous studies using the latest data. The goal is to provide a better understanding of the factors that affect the disclosure of sustainability reporting in Indonesia companies, considering the importance of sustainability reporting in encouraging sustainable development. This study examines the influence of the board of commissioners, audit committee, and company size on sustainability reporting. This type of research uses quantitative by testing research instruments and using multiple linear regression analysis. This study used 22 coal companies listed on the IDX in 2020-2022. And those who meet the criteria are 18 coal companies. The data is taken from the Company's annual report and sustainability report data from 2020-2022. The data obtained is then processed and analyzed using the Eviews application. The probability value of the variable of the board of commissioners is 0.0104 < 0.05, the variable of the audit committee is 0.7967 > 0.05, and the variable of the company size is 0.0027 < 0.05. The results of this study show that the board of commissioners and the size of the company have a significant influence on sustainability reporting while the audit committee does not have a significant influence on sustainability reporting.
creator: Katarina Eva Juwita Meo
creator: Agnes Kirana Putri
creator: Ivo Charisto Gunawan
creator: Sergiana Oktaviani
creator: Imelda Sinaga
creator: Maria Maranatha Gultom
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-09
publication date: 2024-11-09
volume: 1
starting page: 367
ending page: 374

Digital Entrepreneurship Urgency in The Digital Economic Era: Why Entrepreneurs Should Adapt to Ever-Changing Technologies?
type: item
description: Technological changes have become rapid and have brought many business changes and advantages to business sectors. However, with these rapid changes, businesses must adapt to the ever-changing technologies to maintain competitive value in the local, national, and international markets. This research aims to analyze the urgency of digital entrepreneurship and why entrepreneurs must adapt to ever-changing technologies regarding the upside-down business sectors that may have been observed. This research is qualitative research using a literature study approach; data used in this research is obtained through a database search on research and review articles from various sources of scientific journals such as Google Scholar, ScienceDirect, Emerald, JsTor, and Semantic Scholar. To analyze data, deductive reasoning was used to draw relevant information for further interpretation, recommendation, and implication. This research indicates that digital entrepreneurship might be the solution to accommodate traditional and modern business nowadays, providing both forms of business with the same competitiveness value. The need for adaptation in terms of entrepreneurship is necessary to compete with more modern businesses; however, to maximize, there are many forms of training, education, and workshops that academia and practitioners provide through community service programs. Therefore, the need for adaptation, especially in the digital era, is fundamental for sustainable and resilient businesses.
creator: Ahmad Farhan
creator: Wahid
creator: Alamsyah Agit
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-10
publication date: 2024-11-10
volume: 1
starting page: 593
ending page: 605

https://icamekaproceedings.fe.uniska-kediri.ac.id/index.php/icameka/article/view/66
type: item
title: The Influence Of Financial Literacy And Technological Progress On Interest In Stock Investment With Behavioral Finance As Moderation Behavior As Moderation (Case Study of Investment Gallery in Surabaya City College)
description: Investment in Indonesia is increasing from year to year and the interest in investment in Indonesia is dominated by young people from the millennial generation to generation Z. However, the financial literacy possessed by young people today is still low, resulting in many failures in investing. This study aims to examine the effect of financial literacy and technological progress on stock investment interest with financial behavior as moderation. This study uses a quantitative method with a purposive sampling approach for sampling and a total sample size of 288. Questionnaires were distributed to members of the investment gallery in Surabaya city colleges. This research uses SEM PLS with moderated regression analysis (MRA). The statistical test results of this study indicate that financial literacy and technological progress have a significant positive effect on investment interest. Then financial behavior moderates the effect of financial literacy on investment interest and financial behavior does not moderate the effect of technological progress on investment interest.
creator: Layyina Sari
creator: Rizki Amalia Elfita
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-11
publication date: 2024-11-11
volume: 1
starting page: 785
ending page: 800

Analysis of Target Costing Implementation in Efforts to Increase Production Cost Efficiency to Increase Profit Contribution (Case Study at Denyu Shoes Kediri)
type: item
description: Denyu Shoes Kediri is a company engaged in manufacturing. This study aims to analyze that target costing can be used as a tool for production cost efficiency to increase profit contribution at Denyu Shoes Kediri. Target costing is defined as determining the expected cost of a product based on competitive prices, target costing is more systematically and effectively profitable when applied in optimal planning. This study is a quantitative descriptive study, where in the research process it requires data in the form of numbers or existing findings so that later it can be explained and concluded from the actual situation. With the target costing analysis, it shows that the production cost according to the company is IDR 148,140,000, while according to target costing it is IDR 127,760,000. These results show that by implementing target costing the company can make costs more efficient by 15.95% and increase profits by a difference of IDR 20,380,000 for 2023.
creator: Deka Cahya Setyo Murti
creator: Eni Srihastuti
creator: Beby Hilda Agustin
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-15
publication date: 2024-11-15
volume: 1
starting page: 962
ending page: 972

Impact of Community, Governance, Environment, Employees Performance on Firm Value and Profitability as mediating variable
type: item
description: This study analyzes the effect of ESG performance through community, governance, environment and employee indicators on company value and profitability as mediating variables in ESG leader companies listed on the IDX with an observation period of 2018 to 2022. The sample of this study was 17 companies or 85 observation data. We utilized the statistical package SMARTPLS analysis to assess both the direct and indirect effects. The hypothesized variables used content analysis, using binary (0 and 1) coding, to measure the extent of sustainability performance disclosure according to the Global Reporting Initiative (GRI) framework. This study found that ESG performance had a negative effect on company value. ESG performance also had a negative impact on profitability. Profitability had a positive impact on company value.
creator: Lalu Muhammad Syahril Majidi
creator: Endah Tri Wahyuningtyas
creator: Muis Murtadho
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2025-01-16
publication date: 2025-01-16
volume: 1
starting page: 1131
ending page: 1137

Factors Affecting Stock Prices in the LQ45 Index for the 2019-2023 Period
type: item
description: This study aims to examine the factors that influence stock prices in the LQ45 index. This study uses a population of changes that are consistently included in the LQ45 index in 2019 - 2023 with a total sample size of 90. This study uses multiple linear regression analysis on SPSS 26 software. The results of this study indicate that inflation has no effect on stock prices, Price Earning Ratio (PER) has no effect on stock prices, Earning Per Share (EPS) has a positive effect on stock prices, Price To Book Value (PBV) has no effect on stock prices, and Dividend Payout Ratio (DPR) has no effect on stock prices.
creator: Bustanul Farid
creator: Rizki Amalia Elfita
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-06
publication date: 2024-11-06
volume: 1
starting page: 26
ending page: 39

Analysis of the Implications of Withdrawing Muhammadiyah Funds on the Decline of BSI Shares: A Literature Review
type: item
description: This research aims to analyze the impact of the withdrawal of funds amounting to Rp13 trillion by the Muhammadiyah organization on the stock performance of Bank Syariah Indonesia (BSI). Using a literature review approach, this study explores literature related to stock movements, bank financial stability, and market reactions to significant policy changes. Initial findings suggest that large-scale fund withdrawals can trigger negative sentiment among investors, leading to stock price volatility. Additionally, the literature indicates that banks experiencing significant fund withdrawals need to maintain liquidity stability and investor confidence. This study aims to provide valuable insights for stakeholders in understanding the impact of major organizational policies on stock markets and the financial stability of Islamic banks. The findings of this review are also expected to assist policymakers in designing mitigation strategies to reduce the negative impact of large fund withdrawals on the stock market, thereby strengthening the resilience of the Islamic banking system in Indonesia.
creator: Qurotul Badriyah
creator: Iva Khoiril Mala
creator: Sutantri
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-07
publication date: 2024-11-07
volume: 1
starting page: 224
ending page: 234

The Influence of Tax Rates, Taxpayer Awareness, Taxpayer Knowledge and Understanding, and Tax Sanctions on Taxpayer Compliance as MSMEs in the West Surabaya Region
type: item
description: The government seeks to improve the regulation of Income Tax from businesses (MSMEs) obtained by WP (Taxpayer) OP (Individual) in PP (Tax Regulation) Number 23 Year 2018 with a tax rate of 0.5% of sales per month. Previously, the government set a tax rate of 1% of sales in accordance with PP Number 46 of 2013. Therefore, researchers conducted this research because of the frequent emergence of business centers and offices that attract the attention of outside communities so that there is a very high increase in MSMEs whether it is commensurate with taxpayer compliance as MSME actors in the West Surabaya area. This research was also conducted to determine the effect of tax rates, taxpayer awareness, taxpayer knowledge and understanding, and tax sanctions on taxpayer compliance as MSME actors in the West Surabaya region as measured by validity tests, reliability tests, multicollinearity tests, normality tests, heteroscedasticity tests, multiple linear analysis, and parameter significance tests/partial tests (t tests) and coefficient of determination tests (R2). In addition, this study uses quantitative methods with hypothesis testing using multiple linear regression statistical analysis with SPSS Version 26. This research data collection method uses random sampling. A total of 100 MSME taxpayers in West Surabaya who will fill out the questionnaire. The results of this study indicate that the variables of the effect of tax rates and taxpayer awareness do not have a significant effect on tax compliance. Meanwhile, the variables of taxpayer knowledge and understanding affect taxpayer compliance.
creator: Lydia Angelia
creator: Revi Arfamaini
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-10
publication date: 2024-11-10
volume: 1
starting page: 445
ending page: 457

Impact Of Free Cash Flow, Capital Structure, And Company Size On Profitability (Study On Infrastructure Sector Companies In 2018-2022)
type: item
description: This research is motivated by the decline in financial which has an impact on financial performance. Companies are faced with demands to achieve profits and increase their profitability. In this study there are saveral factors that can affect profitability, namely free cash flow, capital structure, company size. The purpose og the study was to determine the impact of free cash flow, capital structure, and company size on profitability. The population in this study were infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sampling method used was purposive sampling method and obtained 15 companies with a total sample of 75 financial statements which became the object of research. The data anaysis method is quantitative analysis using multiple linear regression analysis dan hypothesis testing using the SPSS 26 Programme. The result showed that free cash flow has a positive and significant effect n profitability, capital structure proxied by debt to asset ratio has a positive and significant effect on profitability, capital structure proxied by debt to equity ratio has a negative and significant effect on profitability, company size has no effect on profitability.
creator: Wahyu Illahi
creator: Endah Tri Wahyuningtyas
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-11
publication date: 2024-11-11
volume: 1
starting page: 679
ending page: 686

Analysis Of Opportunity Cost In Renting, Contracting, And Building Camp Facilities At Mr. Bob Kampung Inggris As A Strategy To Reduce Operating Costs
type: item
description: This study aims to analyze the opportunity cost in renting, contracting, and building camp facilities at Mr. BOB Kampung Inggris as a strategy to reduce operating costs. The company faces problems when the high season comes, as most camp facility vendors increase their rental prices due to the significantly higher demand compared to the camp facilities available in the local area. This research using quantitative and qualitative methodology approaches. Data was collected through in-depth interviews with management and employees as well as analysis of financial statements. The research results show that the policy of build a camp facilities is appropriate because it has the highest opportunity cost value, so the company can save operating costs of IDR 14,324,707.83 per period, i.e. save more than 21.5% compared to renting policy. Contracting policy is also worth choosing as the company can save operating expenses worth IDR 13,133,343.60 per period, 20% cheaper than renting policy. Renting policies have no opportunity cost value and therefore no operating cost savings.
creator: Khabibudin Adi Prasetya
creator: Puji Rahayu
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-14
publication date: 2024-11-14
volume: 1
starting page: 886
ending page: 892

Transparency and Accountability in the Management Of Zakat at the Badan Amil Zakat Nasional (BAZNAS) in Kediri City
type: item
description: This study aims to evaluate the level of transparency and accountability in zakat management at the National Amil Zakat Agency (BAZNAS) in Kediri City. The respondents in this study were 65 muzakki. This research used a quantitative method with a questionnaire as the instrument, which was tested for validity and reliability using the SPSS application. The results of the study indicate that the transparency and accountability in zakat management at BAZNAS Kediri City are in the good category. The validity and reliability tests show that the instruments used in this study are valid, ensuring that the results are scientifically accountable. These findings suggest that BAZNAS Kediri City has successfully fulfilled its role in maintaining muzakki trust through the applied transparency and accountability practices. Therefore, this research is expected to serve as a reference for other zakat management institutions to continually enhance their standards of transparency and accountability in zakat management.
creator: Sinta Porwati
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-16
publication date: 2024-11-16
volume: 1
starting page: 1039
ending page: 1048

The Effect Of Liquidity, Inventory Turnover, Leverage And Profitability On Stock Returns (Study on Companies That Have Entered JII Issuer Period 2018-2022)
type: item
description: This study aims to determine the effect of Liquidity, Inventory Turnover, Leverage, and Profitability on Stock Returns. The population in this study are companies that have been included in the Jakarta Islamic Index (JII) index in 2018 - 2022. The sampling method used was purposive sampling method and obtained 30 companies with a total sample of 150 financial statements which became the object of research. The data analysis method is quantitative analysis using multiple linear regression analysis and hypothesis testing using the SPSS 26 program. The results showed that liquidity, inventory turnover, leverage, and profitability simultaneously affect stock returns. While partially the variable return on assets has a significant positive effect on stock returns, leverage and return on equity have a significant negative effect on stock returns, while liquidity and inventory turnover have no effect on stock returns.
creator: Rizki Dwi Amalia
creator: Lalu Muhammad Syahril Majidi
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-07
publication date: 2024-11-07
volume: 1
starting page: 140
ending page: 150

The Impact of CSR Disclosure and Capital Structure on Company Value By Company Size As a Moderation Variable
type: item
description: This study purpose to test the Impact of CSR Disclosure and Capital Structure on Company Value with Company Size as a moderation variable. The sampling technique in this study uses the purposive sampling method and the population of mining companies listed on the Indonesia Stock Exchange in 2018-2022. The results in this study show that CSR disclosure has a significant effect on company value, Capital Structure has no significant effect on company value, Company size is able to moderate the relationship between CSR disclosure and company value and Company Size is able to moderate the relationship between capital structure and company value.
creator: Miftach Bisyriyah
creator: Rizki Amalia Elfita
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-09
publication date: 2024-11-09
volume: 1
starting page: 340
ending page: 352

Navigating Through Crisis: How Digitalization Has Transformed Silver Craft SMEs in Batankrajan Village
type: item
description: The COVID-19 pandemic, which began in 2020, has led to a decline in the performance of the SME sector. This study aims to determine the impact of digital transformation on silver handicraft SMEs in Batankrajan Village, Mojokerto Regency, in maintaining their businesses amid the unstable economic conditions caused by the COVID-19 outbreak. The research method used is descriptive qualitative, with primary data sources. This study employs interview techniques with informants selected through purposive sampling based on specific criteria. The results indicate that digital transformation has significantly influenced the business continuity of these SMEs. SME actors have leveraged digital platforms for marketing. With this strategy, the changes experienced by SMEs have been quite significant, as seen from the increased revenue and production compared to pre-pandemic levels. This study concludes that digital transformation plays a crucial role for silver handicraft SMEs in recovering post-pandemic income through digital platforms.
creator: Hidayatur Rahman
creator: Nora Ria Retnasih
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-10
publication date: 2024-11-10
volume: 1
starting page: 571
ending page: 583

The Effect of Profitability, Sales Growth, Capital Structure and Firm Size on Firm Value (Study of Infrastructure Sector Companies in 2018-2022)
type: item
description: This research is motivated by fluctuations in stock prices in several infrastructure companies from 2018 to 2022. In this study there are several factors that can affect firm value, namely profitability measured by Return On Asset (ROA) and Net Profit Margin (NPM), sales growth, capital structure measured by Debt to Equity Ratio (DER), and firm size. The purpose of this study was to determine the impact of profitability measured by Return On Asset (ROA) and Net Profit Margin (NPM), sales growth, capital structure measured by Debt to Equity Ratio (DER), and firm size on firm value measured by Price to Book Value (PBV). The population in this study are infrastructure sector companies included in the infrastructure sectoral stock index group (IDXINFRA) listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sampling method used was purposive sampling method and obtained 35 companies with a total sample of 175 financial reports which became the object of research. The data analysis method is quantitative analysis using multiple linear regression analysis and hypothesis. The results showed that profitability as measured by Return On Asset (ROA) has a positive and significant effect on firm value, profitability as measured by Net Profit Margin (NPM) has a negative and significant effect on firm value, sales growth has a positive and significant effect on firm value, capital structure and firm size have no effect on firm value.
creator: Fadila Amelia Azaroh
creator: Lalu Muhammad Syahril Majidi
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-11
publication date: 2024-11-11
volume: 1
starting page: 755
ending page: 767

Correllation Beetween Cash Flows and Corporate Sustainable Performance : ASEAN Evidence
type: item
description: The reason for the importance of testing the effect of cash flows on corporate sustainable performance is as evidence of whether cash availability has an impact on ESG performance as a proxy for corporate sustainable performance. The data for this study come from financial reports and ESG scores of financial sector companies in Indonesia, Malaysia, Singapore, the Philippines and Thailand, a sample of 156 companies, for the period 2019 - 2022 with observation data of n = 624. Hypothesis testing with multiple linear regression analysis. The results of the study indicate that cash flows have a significant positive effect on corporate sustainable performance, meaning that cash availability affects the company's ability to finance activities related to the environment, social, and governance. The implication of this study is as an addition to the academic literature that cash flows have a significant positive effect on corporate sustainable performance.
creator: Che Manisah Mohd Kasim
creator: Marhaendra Kusuma
creator: Ririn Andriana
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-15
publication date: 2024-11-15
volume: 1
starting page: 960
ending page: 960

The Influence of Credit Risk, Capital Adequacy Level and Operating Expense Ratio on Profitability at Rural Credit Banks in East Java
type: item
description: This study aims to determine the effect of credit risk (NPL) on Profitability (ROA), Capital Adequacy level (CAR) on Profitability (ROA), Operating Expense Ratio (BOPO) on Profitability (ROA) at Rural Bank in East Java in 2023. The population in this study is Rural Banks (BPR) in East Java in 2023 as many as 325 BPR. The sample in this study was 187 BPR. Sampling technique in this study was conducted by purposive sampling technique. This research data is secondary data obtained from the I to IV quarter reports on the website of the Financial Services Authority (OJK). This study was conducted by testing the hypothesis which uses the t test to show the influence of the independent variable on the dependent variable based on the significance. The result of this study showed that partially NPL has no effect on Profitability (ROA) with a significance value of 0,445 > 0,05. CAR has no effect on Profitability (ROA) with a significance value of 0,176 > 0,05. BOPO has a negative and significant effect with a significant effect with a significance value of 0,000 > 0,05.
creator: Yuniep Mujati Suaidah
creator: Omi Pramiana
creator: Agus Taufik Hidayat
creator: Kun Aliyah Afifah
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-12-31
publication date: 2024-12-31
volume: 1
starting page: 1112
ending page: 1123

E-Commerce-Based Creative Economy Development of BT Batik Trusmi Cirebon in Islamic Perspective
type: item
description: This research aims to find out how BT Batik Trusmi develops its batik products as a creative economic commodity without eliminating the essence of Trusmi batik itself. As well as the marketing strategy carried out by BT Batik Trusmi with Marketing Mix analysis and digital business through e-commerce. The method used in this research is a descriptive qualitative approach, this research is field research and the data used in this research are primary and secondary data, with data collection techniques through observation and interviews. The results showed that BI Batik Trusmi is a company that produces batik by modifying the design according to trends without losing its essence. Based on the analysis of the marketing mix, namely the First product, BT Batik Trusmi has a very innovative product with modern design commodification. Second the price offered must be in accordance with the quality of the product. Third: strategic distribution places and very easy accessibility Fourth: promotion is carried out by holding exhibition events such as fashion shows which aim to make batik better known and utilizing e-commerce in promoting their products such as social media and official websites that contain images or educational content about batik.
creator: Dewi Ayu Intan Lestari
creator: Iva Khoiril Mala
creator: Khairan
creator: Fitria Nur Masithoh
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-05
publication date: 2024-11-05
volume: 1
starting page: 1
ending page: 9

The Impact of Accrual Based Investment Ratio and Assets Efficiency Ratio of Fraudulent Financial Reporting
type: item
description: The decline in the LQ45 index in 2020, which occurred again at the end of 2022 to early 2023, is the background of this research. This study aims to determine the effect of Accrual based investment ratio using variable earnings per share, dividends per share, total share profitability, price earnings ratio and assets efficiency ratio. The population in this study are companies that have been included in the LQ45 index during the 2019-2023 period. The sampling method used was purposive sampling method and obtained 20 companies with a total sample of 100 financial statements which became the object of research. The data analysis method is quantitative analysis using multiple linear regression analysis and hypothesis testing using the SPSS 26 program. The results showed that the variable earnings per share and dividends per share had a significant positive effect on fraudulent financial reporting. While total share profitability and asset efficiency ratio had a significant negative effect on fraudulent financial reporting, the price earnings ratio variable has no effect on fraudulent financial reporting.
creator: Puteri Maliki Lailatul Fitri Nurid Zatillah
creator: Niken Savitri Primasari
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-07
publication date: 2024-11-07
volume: 1
starting page: 202
ending page: 213

https://icamekaproceedings.fe.uniska-kediri.ac.id/index.php/icameka/article/view/38
type: item
title: The Effect of Deferred Taxes, Dividend Payout, And Environmental Management Accounting on Company Financial Performance (Consumer Non-Cyclical Sector Companies Listed on the Indonesian Stock Exchange 2018-2022)
description: This research aims to investigate the effect of deferred taxes, dividend payout, and environmental management accounting on company financial performance. This type of research uses quantitative methods with an associative approach, the research population is the Consumer Non-Cyclicals sector in 2018-2022. The sampling technique used purposive sampling which was tested using descriptive statistical analysis of the e-views 9 application. The results of the study showed that deferred tax, dividend payout, and environmental management accounting simultaneously had an effect on the company's financial performance, deferred tax had no effect on the company's financial performance, dividends payout has no effect on the company's financial performance, and environmental management accounting has an effect on the company's financial performance.
creator: Risky Amelia Putri
creator: Harry Barli
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-10
publication date: 2024-11-10
volume: 1
starting page: 423
ending page: 437

The Impact of Implementing Green Accounting And Firm Size On Financial Performance With Moderation Of Good Corporate Governance (Study Of Mining Sector Issuers Period 2018-2019)
type: item
description: This study aims to examine the effect of the application of Green Accounting and Firm Size on Financial Performance with the moderation of Good Corporate Governance. The sampling technique in this study uses a purposive sampling method with the population of mining companies listed on the Indonesia Stock Exchange (IDX) in 2018 – 2022 and obtained a sample of 60. The data used in this study is secondary data taken from annual reports, sustainability reports, and the website of the Indonesia Stock Exchange (IDX) or the company's official website. The results of this study show that the implementation of Green Accounting has a positive effect on financial performance, Firm Size has a positive effect on financial performance, Good Corporate Governance is able to strengthen the relationship between Green Accounting and financial performance, and Good Corporate Governance weakens the relationship between Firm Size and financial performance.
creator: Evany Fitrah Maharni
creator: Rizki Amalia Elfita
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-11
publication date: 2024-11-11
volume: 1
starting page: 653
ending page: 666

The Influence Of Work Environment, Organizational Culture And Organizational Citizenship Behavior (OCB) Against Employee Performance In The Library And Archives Service Regency Sumenep
type: item
description: Human resources are the most important factor in the development of a company or organization. This research aims to determine the influence of the work environment, organizational culture and Organizational Citizenship Behavior (OCB) on employee performance at the Sumenep Regency Library and Archives Service. The type of research used was quantitative with a sample size of 70 people. The sampling technique in this research is a saturated sampling technique (Census), with data collection methods using questionnaires. The analysis techniques used are validity, reliability, classical assumption tests, multiple linear regression tests, hypothesis tests and coefficient of determination tests. The results of this research show that partially variables X1 and X3 have a significant effect on employee performance, and partially variable X2 does not have a significant effect on employee performance. Simultaneously the work environment, organizational culture and Organizational Citizenship Behavior (OCB) have a significant influence on employee performance at the Sumenep Regency Library and Archives Service.
creator: Millisa Agustin
creator: Unsul abrar
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-14
publication date: 2024-11-14
volume: 1
starting page: 856
ending page: 868

The Effect Of Accounting Profit And Operating Cash Flow On Stock Returns With Company Growth As A Moderating Variable
type: item
description: This study aims to analyze the influence of accounting profit and operating cash flow on stock returns with company growth as a moderating variable in companies in the cosmetics and household goods sub-sector for the 2018-2022 period. The sampling technique in this study uses purposive sampling. The final sample obtained was 6 companies in the cosmetics and household goods sub-sector listed on the IDX in 2018-2022. This study uses secondary data obtained from the official website of IDX and related companies. This study is quantitative research with moderate regression analysis. The results of this study show that partially accounting profit has a significant effect on stock returns, while operating cash flow does not have a significant effect on stock returns and company growth is unable to moderate the relationship between accounting profit and operating cash flow on stock returns.
creator: Berlian Kusuma Melati
creator: Muhammad Alfa Niam
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-16
publication date: 2024-11-16
volume: 1
starting page: 1015
ending page: 1029

Factors Affecting Firm Value with Capital Structure As A Moderating Variable
type: item
description: This study aims to examine the factors that affect firm value with capital structure as a moderating variable on the compass 100 index. The sample selection used in this study was 37 companies in the compass 100 index using purposive sampling. This study uses the WarpPLS 7.0 application to analyze the data. The results of this study indicate that ROA has a negative effect on firm value, NPM has no effect on firm value, firm size has a negative effect on firm value, and investment decisions have no effect on firm value. Capital structure is able to moderate the effect of ROA on firm value, capital structure is able to moderate the effect of NPM on firm value, capital structure is not able to moderate the effect of firm size on firm value, and capital structure is not able to moderate the effect of investment decisions on firm value.
creator: Annisa Kusumawati
creator: Niken Savitri Primasari
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-06
publication date: 2024-11-06
volume: 1
starting page: 102
ending page: 117

Sustainability Report Quality Evaluation: Implementation and Critical Factors from a Stakeholder Perspective
type: item
description: The primary goal of this study is to offer a comprehensive understanding of the implementation of sustainability reporting and the factors that impact its quality, with a specific focus on the stakeholders' perspective. Given the expanding role of companies in addressing social and environmental obligations, this subject has gained increasing relevance. The study employs a literature review method and encompasses quantitative and qualitative analyses of empirical data spanning a decade. The research findings illustrate noteworthy advances in the quality of sustainability reporting across diverse industries, particularly considering stakeholder interests and expectations. This study's findings are expected to significantly enrich our future understanding and application of sustainability reporting.
creator: Rizka Adinda Kartika Dewi
creator: Rohmawati Kusumaningtias
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-08
publication date: 2024-11-08
volume: 1
starting page: 284
ending page: 291

Interaction Of Economic Activities with Political Stability and Corruption In ASEAN-5
type: item
description: One area that needs to be researched regarding economic activity is the ASEAN region. This is because these countries work together to create progress and achieve prosperity so that ASEAN economic activities have an impact on global economic activities, therefore the region's contribution to the global economy is expected to have a calculable influence. In addition, political conditions and economic activity are interrelated. Good political conditions can support economic activity. Corruption can also affect economic activity. Low levels of corruption can support economic activity, but conversely, higher levels can disrupt economic activity. Corruption can affect economic growth by increasing business costs through bribery prices, management costs from negotiations with officials, and risks from various unclean activities. The research objective of this study is to examine and analyze the interaction of economic activity, political stability, and corruption in ASEAN-5. The method used is VAR for the period 2010-2022. The estimation results show that political stability shows a negative response in the second period, followed by a positive response until the thirteenth period in economic growth. Political stability is positively affected by unemployment and negatively by trade openness. Corruption in the public sector is responded positively by unemployment.
creator: Deva Surya Pradana
creator: Alvin Sugeng Prasetyo
creator: Crisanty Sutristyaningtyas Titik
creator: Lailatul Qomariyah
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-10
publication date: 2024-11-10
volume: 1
starting page: 539
ending page: 557

https://icamekaproceedings.fe.uniska-kediri.ac.id/index.php/icameka/article/view/62
type: item
title: The Influence of Local Government Size, Local Revenue, Regional Expenditure, and the Degree of Financial Independence on Internet Financial Reporting (A Study on Regency/City Governments in Jambi Province for the Period 2018-2022)
description: Internet financial reporting is a method used by the government to convey financial information online through official government websites. This is done to make financial information easily accessible and understandable for the public, as well as to strengthen trust and accountability in the management of government finances. The data used in this research is secondary data. The research population consists of regencies/cities in the Jambi Province during the period 2018-2022. The sampling technique employs a saturated sampling method, with a total of 11 regencies/cities or 55 samples. The analysis technique utilized in this research is multiple linear regression, and hypothesis testing is conducted using the Statistical Package for Social Science (SPSS). The results of this research indicate that the size of the regional government does not affect internet financial reporting. However, local own-source revenue has a positive and significant effect on internet financial reporting, and regional spending also has a positive and significant impact on internet financial reporting. Meanwhile, the level of financial self-reliance of the regional government does not affect internet financial reporting.
creator: Nur Maulidyah Azizah
creator: Heni Agustina
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-11
publication date: 2024-11-11
volume: 1
starting page: 730
ending page: 740

Potential for Empowering Local Wisdom as a Business Opportunity and Village Economic Development
type: item
description: Local wisdom is a cultural heritage that reflects the identity and character of a community. In Indonesia, the diversity of local wisdom, from handicrafts, traditional arts, to agricultural practices, offers great opportunities for empowering the village economy. It empowers a great potential in encouraging village economic development and opening up sustainable business opportunities. Local wisdom, which includes knowledge, skills and traditions that passed down over generations, can be the basis for innovation and economic sustainability at the village level. The writer discusses how it can be integrated into village economic development strategies. This empowerment potential not only creates new business opportunities, but also contributes to preserving culture and improving the welfare of village communities. By identifying and utilizing local wisdom effectively, villages can develop an inclusive and sustainable economic model, while strengthening their cultural identity in the era of globalization. This study aims to examine the potential of local wisdom as a basis for business development and improving the welfare of village communities. By utilizing the potential of local wisdom, villages can create jobs, increase income and reduce dependence on external assistance. Through a qualitative approach, this study explores various empowerment strategies that can be implemented to optimize this potential.
creator: Siti Afifah
creator: Ajeng Najah Fauziah
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-14
publication date: 2024-11-14
volume: 1
starting page: 951
ending page: 958

Determinants Of Personal Taxpayer Compliance In Indonesia (Study at KPP Pratama Kediri)
type: item
description: The purpose of this research is to test and analyze the influence that the taxpayer compliance variable has on taxpayer compliance and awareness, and also the influence that the taxpayer awareness variable has on taxpayer compliance. Apart from that, it is also to test and analyze the role of the taxpayer awareness variable in mediating the influence exerted by the taxpayer knowledge variable on taxpayer compliance. This research approach is quantitative with a causal research direction. The research population is as many as individual taxpayers 28,567 people, then through sampling techniques using the given filter criteria and Slovin formula calculations, a sample size of 100 people was obtained. The analysis technique used is Structural Equation Modeling (SEM). The research results obtained in this study are that the tax knowledge variable has a positive and significant influence on taxpayer awareness and taxpayer compliance. Then the taxpayer awareness variable also shows a positive and significant influence on taxpayer compliance. Furthermore, the taxpayer awareness variable is proven to act as an intervening variable in mediating the influence exerted by the taxpayer knowledge variable on taxpayer compliance.
creator: Stevanus Gatot Supriyadi
creator: Eko Wahyudi Antoro
creator: Rahmad Harddian
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-12-30
publication date: 2024-12-30
volume: 1
starting page: 1093
ending page: 1106

ESG and Corporate Financial Performance: How Environmental, Social, and Governance Factors Influence Stock Prices - A Comprehensive Literature Review
type: item
description: ESG, which stands for Environmental, Social, and Governance, is critical in measuring company investments' sustainability and ethical impact. By focusing on ESG factors, companies aim to achieve financial profits while contributing to social and environmental welfare, ultimately enhancing their overall performance and competitiveness in the market. Companies with strong ESG performance often show improved financial results, including increased stock value. This study aims to collect and analyse articles on how a company's ESG practices attract investors and influence market perception of its stock value. The research methodology involves a literature review, with articles from platforms such as ScienceDirect, Publish or Perish, and Google Scholar focusing on those published between 2016 and 2024. The findings indicate that ESG practices significantly influence stock prices, with stocks having high ESG ratings, also known as "green stocks," offering higher returns for investors.
creator: Nurul Avivah Larasati
creator: Rohmawati Kusumaningtias
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-08
publication date: 2024-11-08
volume: 1
starting page: 315
ending page: 327

Analysis of Fraud Hexagon Theory on Potential Fraudulent Financial Reporting Using the Beneish M-Score Model
type: item
description: This study aims to analyze the effect of the Fraud Hexagon on the potential for Fraudulent Financial Reporting. There are eleven variables used, namely, financial stability, external pressure, financial target, director change, CEO's education, audit fee, ineffective monitoring, change in head of internal audit, nature of industry, frequent number of CEO's picture, and CEO duality. Fraudulent Financial Reporting is measured using the Beneish M-Score Model. The sample in this study were BUMN companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022 with the number of samples used being 28 companies. Data analysis in this study used multiple linear regression analysis. The results of this study indicate that financial stability, financial targets, and director change have a positive and significant effect on the potential for Fraudulent Financial Reporting. While external pressure, CEO's education, audit fee, ineffective monitoring, change in head of internal audit, nature of industry, frequent number of CEO's picture, and CEO duality have no influence on Fraudulent Financial Reporting.
creator: Adiibah Daffa’ Dhiya ‘Ulhaq
creator: Lalu Muhammad Syahril Majidi
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-10
publication date: 2024-11-10
volume: 1
starting page: 400
ending page: 418

Financial Literacy as a Strategy for Mitigating Investment Risks Among Students at Kahuripan Kediri University
type: item
description: The low level of financial literacy in Indonesian society can endanger society, especially the millennial generation, because it makes it easy for the millennial generation to participate and become victims of fraudulent investments made by irresponsible individuals. The purpose of this study is to utilize and use an investment application based on digital investment for students so that it can make it easier for students to invest in financial instruments and also to know the level of risk that will be faced when starting to invest. The population of this study was all students of the S1 Study Program majoring in Management who took Investment Management and Portfolio courses in Kediri Regency. The sampling technique in this study used purposive sampling. In this study, a research sample of 39 students who were taking Investment Management courses was used. The data analysis method used in this study was descriptive qualitative, namely by creating a model of the use of digital investment (digital investment) from various investment instruments that provide an overview of the benefits that can be obtained and the risks faced. The results of the study showed that financial literacy through the use of applications greatly helped students in making digital investments because they could understand the use of the application and understand the level of risk of loss and the opportunity for profit that could be obtained in digital investment. In addition, students as investors are very interested in using investment models through digital investment applications because the method of use is very simple and easy to understand.
creator: Rini Ratna Nafita Sari
creator: Tuwis Hariyani
creator: Chanda Nasifa Sari
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-11
publication date: 2024-11-11
volume: 1
starting page: 630
ending page: 638

Analysis Influence of the Exchange Rate, Inflation, BI Rate, and Profitability on Stock Performance (Case study Property and Real Estate Sector Index 2018-2023)
type: item
description: This study aims to determine the influence of Exchange Rate, Inflation, BI Rate, and Profitability, proxied by Return on Assets, on the stock performance of companies listed in the Property and Real Estate sector from 2018 to 2023. The research utilizes secondary data with a population consisting of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2023 period. The sample was selected using the purposive sampling method, resulting in a total of 28 companies or 168 data points. The analysis technique employed is multiple linear regression, with hypothesis testing processed using the SPSS program. The results of the study indicate that the exchange rate negatively affects stock performance. Meanwhile, inflation and the BI rate do not have a significant effect on stock performance. Return on Assets (ROA) was found to have a positive effect on stock performance.
creator: Arina Mana Sukana
creator: Dina Anggraeni Susesti
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-14
publication date: 2024-11-14
volume: 1
starting page: 834
ending page: 850

Birth Weton and Dimensions of Hexagon Fraud Theory in Detecting Financial Fraud Households in Jombang Regency
type: item
description: The divorce rate in Jombang Regency is still quite high. According to the Jombang Regency Religious Court records, throughout 2023 there were 2,342 couples who divorced. The majority of divorces were due to lawsuits, aka filed by the wife, and not a few causes of divorce were economic factors. The inability of families to meet basic needs such as food, shelter, and children's education can trigger conflict between husband and wife. This study aims to determine whether the fraud hexagon theory is a factor that encourages fraud in household finances and to determine whether husbands or wives with their respective personal weton and weton as a couple have a tendency to commit fraud in the household. This type of research is descriptive qualitative. Data collection techniques in this study are observation and open interviews. The data analysis technique used is a by analyzing data in the form of explanations. The results of the study indicate that the fraud hexagon theory consisting of pressure, opportunity, rationalization, ability, arrogance, collusion shows a significant effect on detecting financial fraud in households. The influence of personal weton and match weton calculations shows no significant effect on the tendency to commit financial fraud in households.
creator: Farrin Diah Renatha
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-15
publication date: 2024-11-15
volume: 1
starting page: 992
ending page: 1004

Analysis of Financial Reports in Measuring Financial Performance at Course and Training Institutions (LKP) in Kampung Inggris Pare District Kediri Regency (Case Study on LKP Nowdays English)
type: item
description: The company's financial report is a reference for the company in one period. With the financial report, you can find out whether the company has experienced a profit or loss, in addition to being a benchmark for the company to determine the company's performance from a financial perspective. One measuring tool that can be used to measure company performance is ratio analysis. In this case, researchers will conduct research related to financial performance at LKP Nowdays English, which is one of the English language course institutions in Pare District - Kediri Regency. LKP Nowdays English has succeeded in rising from adversity during the Covid-19 pandemic. As we know, during the pandemic, student admissions decreased drastically which meant that LKP had no income at all, but was still able to survive and continue to grow with the increasing number of students accepted into the LKP. The aim of this research is to determine financial performance in terms of Liquidity Ratios and Solvency Ratios using the Time Series Analysis method, namely comparing the performance of financial reports from previous years. The indicator used to calculate the liquidity ratio is the Current Ratio (CR) while the indicator used to calculate the solvency ratio is the Debt To Asset Ratio (DAR). From this research, the results obtained are that the liquidity ratio is not good because it is below the industry average. This is due to the large number of current assets that are in cash and have not been used optimally. The solvency ratio is said to be good because LKP Nowdays English does not have long-term debt. From the results of this research, it can be recommended to LKP Nowdays English to optimize existing cash and not let it sit, while cash can be used to purchase fixed assets, investment, develop facilities and infrastructure, and increase promotions. From the results of the solvency ratio research, the advice that can be given is that you can make permanent investments using long-term d…
creator: Choirul Hana
creator: Ita Yoeli Astari
creator: Kristianti Nur Maryam
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-06
publication date: 2024-11-06
volume: 1
starting page: 76
ending page: 84

Exploring the Impact of ESG Disclosure on Corporate Sustainability: A Comprehensive Review of the Literature
type: item
description: Environmental, Social, and Governance (ESG) represents a company's dedication to fulfilling its responsibilities and striving to achieve corporate goals. ESG disclosure also influences the company's perception among stakeholders, either positively or negatively. In recent years, ESG has emerged as a societal trend, reflecting the company's investmentworthiness and ability to compete. This study explores the expanding role of ESG in company performance, encompassing both financial and non-financial aspects, serving as a benchmark for business or company aspirations. The study employs a literature review methodology, examining articles on ESG Disclosure in Companies. The findings indicate that ESG significantly influences company performance, impacting the corporate sustainability.
creator: Nirina Ari Fani
creator: Rohmawati Kusumaningtias
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-08
publication date: 2024-11-08
volume: 1
starting page: 257
ending page: 274

Analysis of 17 Sectors of East Java Province on the Java-Bali Economy in 2021: Input-Output Approach
type: item
description: This study analyzes 17 economic sectors in East Java Province within the context of Java-Bali in 2021 using the input-output approach. The objective is to identify key sectors with significant potential to drive regional economic growth. The analysis uses input-output tables to evaluate inter-sectoral relationships through backward and forward linkages. The results show that the manufacturing industry, transportation and warehousing, electricity and gas supply, information and communication, and business services sectors are strategic sectors with dispersion power index and sensitivity degree index values greater than one. These sectors exhibit high backward and forward linkages, indicating substantial potential to influence economic growth. Additionally, the economic multiplier analysis reveals that these leading sectors have higher output multipliers, household income, and employment compared to non-leading sectors. This suggests that these sectors are more effective in driving economic development and improving community welfare. Therefore, prioritizing these leading sectors can have a more significant economic impact on regional growth and community well-being. This study recommends that regional economic development policies should focus on these strategic sectors to achieve more inclusive and sustainable growth. The findings underline the importance of targeted policy measures to harness the potential of key sectors for maximizing regional economic benefits.
creator: Okky Rizky Saputra
creator: Rizki Hardinata
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-10
publication date: 2024-11-10
volume: 1
starting page: 503
ending page: 523

Analysis of the Effectiveness of Accounting Information Systems and Financial Management on the Transparency of BUMDes Financial Performance in Probolinggo Regency
type: item
description: This study aims to analyze the effectiveness of accounting information systems and financial management on the transparency of BUMDes financial performance. The data used in this study are primary data distributed to BUMDes managers. The population of this study is Village-Owned Enterprises (BUMDes) in probolinggo district. The sampling technique used a saturated sampling method with the number of samples used as many as 34 samples. By using the Statistical Package For Social Science (SPSS) with a significant level of 0.05. The results of this study indicate that the effectiveness of accounting information systems has no effect on the transparency of BUMDes financial performance, and financial management has a positive effect on the transparency of BUMDes financial performance.
creator: Siti Nur Laila
creator: Heni Agustina
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-11
publication date: 2024-11-11
volume: 1
starting page: 705
ending page: 715

Analysis Of Price, Taste, Location, Product Quality, And Promotion on Customer Loyalty Mediated with Purchase Satisfaction At Labuan Cafe, Brondong District
type: item
description: The development of the business world is growing very rapidly. The Coordinating Ministry for Economic Affairs of the Republic of Indonesia published a press release on the eko.go.id website and announced that in 2022, the role of SMEs in Indonesia as a form of economic development will be very large and reach 99%. . of all business units. The purpose of this study is to find the effect of price, taste, location, product quality and promotion on customer loyalty mediated by purchase satisfaction. Using a quantitative approach with a sample of 278 respondents, with SEM analysis using the Smart PLS version 3.0 application. by testing the outer model, inner model, mediation test and hypothesis test. The results of the study obtained in the validity test stated the loading factor number ≥ 0.7 and the AVE value ≥ 0.5 so that it can be stated valid, in the composite reliability test and cronbach's alpha ≥ 0.7 so that it can be stated reliable. The results of the study showed that price (X1) on customer loyalty (Y) had a negative and insignificant effect, price (X1) on purchase satisfaction (Z) had a negative and insignificant effect, taste (X2) on customer loyalty (Y) had a positive but insignificant effect, taste (X2) on purchase satisfaction (Z) had a positive and significant effect, location (X3) on customer loyalty (Y) had a negative but significant effect, location (X3) on purchase satisfaction (Z) had a positive but insignificant effect, product quality (X4) on customer loyalty (Y) had a negative but significant effect, product quality (X4) on purchase satisfaction (Z) had a positive and significant effect, promotion (X5) on customer loyalty (Y) had a negative and insignificant effect, promotion (X4) on purchase satisfaction (Z) had a negative and insignificant effect, purchase satisfaction (Z) on customer loyalty (Y) had a positive but insignificant effect.
creator: Abid Muhtarom
creator: Frengky Wahyudi
creator: Yuhronur Efendi
creator: Mohammad Yaskun
creator: Sutinem
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-14
publication date: 2024-11-14
volume: 1
starting page: 923
ending page: 939

The Influence of Capital Structure, Profitability, Company Size on the Value of IDX Manufacturing Companies.
type: item
description: The value of a company is a positive signal in the eyes of investors to invest their capital in that company. This research aims to determine and explain the influence of capital structure, profitability and company size on the value of manufacturing companies in the Textile and Garment Industry Sub-Sector listed on the IDX for the 2021-2023 period. This type of quantitative research is correlational research. The sampling technique in this research used purposive sampling, the samples taken were 14 manufacturing companies in the Textile and Garment Industry Sub-Sector listed on the IDX. Data in the form of company financial reports for 2021-2023. The data analysis technique uses analysis parameter tests and multiple linear regression tests. The results of research data analysis show that capital structure (DAR) has no significant effect on company value, profitability (ROA) has a significant effect on company value (PBV), company size (Ln(Total assets)) has a significant effect on company value (PBV). Capital structure (DAR), profitability (ROA) and company size (total assets) simultaneously influence company value (PBV) in manufacturing companies in the Textile and Garment Industry Sub-Sector listed on the IDX for the 2021-2023 period with a p-value (0.001 < 0.05).
creator: Novi Puspita Sari
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-16
publication date: 2024-11-16
volume: 1
starting page: 1074
ending page: 1082

Sustainability Reporting and Quality Management on Company Performance in Indonesia
type: item
description: The aim of this paper is twofold: 1) to analyze the impact of corporate sustainability reporting and quality management on firm performance in Indonesia, and 2) to find out whether there is any significant difference between all sectors of industries in Indonesia concerning the impact of such reporting on firm performance. This study focuses on 697 publicly traded company with 270 samples in Indonesia. We utilized statistical package SMARTPLS analysis to assess both the direct and indirect effects of the hypothesized variables by employing content analysis, using binary (0 and 1) coding, to gauge the extent of sustainability performance disclosure according to the Global Reporting Initiative (GRI) framework. The findings from this analysis are then utilized to investigate the relationship between corporate sustainability reporting and company performance through the application of a logistic regression model. The finding reveals a noteworthy positive correlation between sustainability reporting and a company's performance. Additionally, it suggests that the influence of quality management can moderate this relationship between sustainability reporting and firm performance.
creator: Endah Tri Wahyuningtyas
creator: Mohammad Nasih
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-07
publication date: 2024-11-07
volume: 1
starting page: 172
ending page: 185

The Influence Of Profitability, Audit Quality, And Audit Opinion On Audit Report Lag In Covid-19 Manufacturing Companies Listed On The BEI In 2020-2022
type: item
description: Audit report lag is the time period required to complete the annual financial report audit. This research aims to determine the effect of profitability, audit quality and audit opinion on audit report lag in manufacturing companies. The population used is manufacturing companies operating in the food and beverage sub-sector listed on the IDX. Samples were taken using the purposive sampling method. The research method uses multiple linear regression with quantitative data types. Data analysis techniques use descriptive statistical analysis, classical assumption test, normality test, multicollinearity test, hestorkesdasticity test and autocorrelation test. Multiple linear regression analysis uses the coefficient of determination test, simultaneous significance test and parameter significance test. The research results show that profitability has no significant effect on audit report lag, audit quality has a negative effect on audit report lag, and audit opinion also has a positive effect on audit report lag because. The implications of this research are useful for other companies in carrying out audit processes and assisting the Financial Services Authority in overcoming audit delays.
creator: Charlie Yohanes
creator: Monika Kristiani
creator: Bella Arvinia
creator: Imelda Sinaga
creator: Maria Maranatha Gultom
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-09
publication date: 2024-11-09
volume: 1
starting page: 375
ending page: 393

The Role Of Eco- Technopreneurship In Raising Environmental Awareness Among The Young Generation
type: item
description: This research aims to examine the role of ecotech entrepreneurship in raising environmental awareness among the youth through a literature review approach. Ecotechpreneurship, which is entrepreneurship based on environmentally friendly technology, has great potential in encouraging behavioral change among the younger generation regarding environmental issues. This research gathers and analyzes various relevant literature from journal articles, books, and research reports related to ecotech entrepreneurship, environmental awareness, and the role of the younger generation as agents of change. The study results indicate that ecotech entrepreneurship not only drives innovation and sustainable business solutions but also plays a crucial role in raising environmental awareness through education, advocacy, and the implementation of green technology. Furthermore, this research found that the involvement of the younger generation in ecotech entrepreneurship initiatives enhances their understanding of the importance of environmental preservation while fostering an entrepreneurial mindset focused on sustainability. In conclusion, ecotech entrepreneurship can be an effective strategy to empower the younger generation in facing global environmental challenges and creating a greener future.
creator: Khafid Ismail
creator: Miftakhur Rohmah
creator: Rafika Rahmadani
creator: Afifah Azmiyati
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-10
publication date: 2024-11-10
volume: 1
starting page: 606
ending page: 619

The Effect of Green Accounting Disclosure and CSR Disclosure on Firm Value with Profitability as a Mediating Variable (Case Study of the IDX Energy Sector Index in 2018-2022)
type: item
description: This study aims to examine the effect of green accounting disclosure and corporate social responsibility disclosure on firm value with profitability as a mediating variable. This study uses a population of energy sector companies listed on the IDX in 2018-2022 with a sample of 60. This research uses WarpPLS version 8.0. The results of this study indicate that green accounting disclosure has a positive effect on firm value, green accounting disclosure has a positive effect on profitability, CSR disclosure has a positive effect on firm value, CSR disclosure has a positive effect on profitability, profitability has a positive effect on firm value, profitability mediates green accounting on firm value, profitability mediates CSR on firm value.
creator: Shelvi Oktavia
creator: Heni Agustina
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-11
publication date: 2024-11-11
volume: 1
starting page: 801
ending page: 809

Stakeholder Perception Of The Implementation Of Management Accounting Information System (Case Study on LUV GOLD Kediri Restaurant)
type: item
description: This study aims to describe the stakeholder perception of the implementation of the management accounting information system in handling two main aspects of customer complaints and revenue targets. The type of research is qualitative research with case studies. This research was carried out from June to July 2024. The object of this study is 5 informants. The relevant data analysis method in this study is a qualitative descriptive approach. The data collection techniques in this study are observation, interviews, and documentation. The results of the study show that the perception of stakeholders on the management accounting information system varies greatly, depending on the role and experience of each party involved. Management accounting information systems can respond to customer complaints to help the company's operational processes. This system also supports revenue targets with performance monitoring and strategic planning. However, challenges such as complex systems and training needs need to be addressed to support the long-term needs of companies.
creator: Arya Bagus Lintang Kawuryan
creator: Sri Kalimah
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2024-11-15
publication date: 2024-11-15
volume: 1
starting page: 973
ending page: 985

The Role of Human Resource Management in Increasing the Economic Strength of Turbo Sakti Businesses
type: item
description: This study explores the strategic role of human resource management (HRM) in driving the economic growth of Turbo Sakti Trading Company. The research focuses on HRM practices related to recruitment, training, performance management, work-life balance, and adaptation to change. Qualitative research methods were used to interview staff, analyze business policies, and evaluate the impact of HR practices on organizational performance. This research aims to achieve an understanding of the role of HRM in the economic strengthening of Turbo Sakti Trading Business in Manding. The research findings show that effective recruitment and selection, continuous training, targeted performance management, and employee welfare support contribute positively to employee productivity. In addition, HRM that is able to adapt to changes in government policies, market conditions, and consumer trends proves crucial in creating a responsive and competitive environment. These findings can be used as a reference to improve performance and sustainability through effective HRM strategies.
creator: Ahmad Syaiful Fajar
creator: Ahmad Ghufrony
rights: Copyright (c) 2024 Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska
date: 2025-02-17
publication date: 2025-02-17
volume: 1
starting page: 1138
ending page: 1148