14th GCBSS Proceeding 2022最新文献

{"title":"Batam City Coastal Tourism Management: Economic Opportunities\u0000for SMEs in Tourism","authors":"M. Hulu, Diena M.Lemy, Amelda Pramezwary, Juliana, Josep Dudedes Timba","doi":"10.35609/gcbssproceeding.2022.2(85)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(85)","url":null,"abstract":"This research focuses on the involvement of local communities as SMEs in the tourism sector in the coastal tourism area of Batam City. This study is based on the argument that MSMEs offer welfare to local communities and at the same time become an attraction in tourist destinations. This research was conducted using a descriptive qualitative approach with primary and secondary data collection. Primary data collection was carried out through focus group discussions and interviews with local governments and communities as MSME actors, as well as field observations in four coastal areas. While secondary data is collected through the collection of documents related to the research focus. The results of this study indicate that (1) local communities are still not optimally involved in becoming MSME actors in the tourism sector in coastal tourism areas, due to limited knowledge of exploiting economic opportunities (2) culinary potential, crafts and tourist attractions have the opportunity to be developed as attractions in the area coastal tourism in Batam City. Curation of culinary and craft products, as well as packaging of local culture as tourist attractions (3) local communities have limited access to local government programs related to human resource training and improving service quality at destinations. Tourism awareness groups in the four coastal tourism areas that were observed continue to work to mobilize local communities to get involved. Exploring the potential of culinary, craft and tourist attractions requires optimal local government involvement. The role of local government and local communities jointly synergizes in improving the quality of coastal tourism areas through the involvement of local communities as SMEs in the tourism sector.\u0000\u0000\u0000Keywords: Coastal Tourism Areas, Tourism Smes, Local Community Involvement","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129380962","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Estimation of Palm Oil Plantation Carbon Footprint and Reduction Strategy Using the O-LCA and MCDM","authors":"Farizal F, Trisha Amanda","doi":"10.35609/gcbssproceeding.2022.2(58)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(58)","url":null,"abstract":"According to data obtained from the Greenhouse Gas Inventory Report (GHG) and Monitoring, Reporting, Verification (MPV), GHG emissions are mostly caused by five industries: energy, waste, agriculture, food and land use coalition, and industry. The palm oil industry has grown significantly during the past few decades, particularly in Indonesia and Malaysia. The primary output of the palm oil sector is crude palm oil (CPO). It is anticipated that Indonesia will keep trying to satisfy domestic demand for palm oil. However, people still seek out goods made with palm oil that is environmentally friendly to create. Environmental concerns, particularly the claim that CPO production is a source of carbon release, are another obstacle to Indonesia's CPO exports to European and American nations (Uning et al., 2020). Life Cycle Assessment (LCA) is the recommended approach to measure a product's or process's environmental impact with accurate results, according to a body of literature (Wahyono & Hadiyanto, 2019). Although the life cycle assessment method was first developed to evaluate how items affect the environment, it may also be customized to meet the needs of the business. As a result of this modification, UNEP developed a brand-new technique known as Organizational Life Cycle Assessment (O-LCA). There have not been many studies done in the past that use O-LCA to assess how business processes affect the environment, particularly with the idea of sustainability. Organizational life cycle assessments enable businesses to identify critical environmental operations and make improvements while considering a variety of sustainability variables, as well as other elements like environmental, economic, social, and technological considerations.\u0000\u0000\u0000Keywords: Carbon Footprint, Palm Oil Plantation, Life Cycle Analysis, Multi-Criteria","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115344075","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analyzing the rising oil price shock driven by Russia-Ukrainian tensions - effect on inflationary pressure in South Africa","authors":"J. Neethling, Abigail Stiglingh-Van Wyk","doi":"10.35609/gcbssproceeding.2022.2(63)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(63)","url":null,"abstract":"At the onset of 2022 the Russian Federation occupied Ukraine in a major intensification of the Russo-Ukrainian War that instigated in 2014. The result of the Russians invasion in Ukraine caused a major intensification in the inflationary levels and weakened global economic growth. As a result of the conflict the Brent Crude Oil prices increased from $92.98 per ounce on 24 February to $122.43 per ounce on the 8th of June 2022 which is an increase of 31.67 per cent in less than 4 months. The result of this invasion reformed the macroeconomic environment which fundamentally affected the international commodity markets and consequently leading to insufficient financial linkages between Russia and the rest of the World. The aim of this paper is to examine the relationship between the CPI, the brent crude oil price, the PPI for final manufactured good as well as the Rand/Dollar exchange rate. The study used South Africa as a proxy for developed countries. A quantitative methodology was used through the estimation of an econometric model by utilizing monthly time series data from January 2017 to May 2022. The CPI was chosen as the dependent variable while the independent variables included the PPI, sunflower oil, Rand/Dollar exchange rate and the brent crude oil. Short- and long-run relationships were established between the variables using the vector error correction model (VECM) and the Johansen co-integration equation methods. The long run conclusions showed that high brent crude oil prices, high sunflower oil, a depreciating exchange rate and increasingly high PPI levels will lead to an increase in the CPI (Inflation). In conclusion, the results of the study showed that a perpetual international and national macro-economic environment is crucial to prevent inflationary pressures and price shocks, while volatile exchange rates unsteady PPI's and significantly high oil and commodity prices causes cost-push inflation. Policy certainty and political stability is important to keep inflation stable and economic growth positive, which could lead to a more self-sufficient economy which are not reliant on political instability as an obstacle for positive future economic growth.\u0000\u0000\u0000Keywords: Russian-Ukrainian conflict, economic growth, Brent crude oil prices, PPI, CPI, exchange rates, sunflower oil.","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114341536","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Green Accounting and Corporate Social Responsibility to Company Performance","authors":"Arna Suryani, Sespi Jumaida","doi":"10.35609/gcbssproceeding.2022.2(51)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(51)","url":null,"abstract":"Public and company awareness of environmental sustainability is a serious concern. Green accounting has objectives related to the activities of companies and other environmental organizations, including the interests of companies and organizations. The purpose of this study is to analyze and examine the effect of the application of Green Accounting and Corporate Social Responsibility on company performance. This study uses a descriptive quantitative method with secondary data originating from mining companies' financial statements on the Indonesia Stock Exchange for the 2019-2021 period. The sample is selected using the purposive sampling method. The analysis tool in this study uses simple and multiple regression analysis. The application of green accounting partially does not affect company performance, while Corporate social responsibility affects financial performance. It shows that green accounting has not been considered in improving the company's financial performance, and Corporate social responsibility has been taken into consideration in improving its performance. A positive corporate image will increase stakeholder interest in companies with increased performance. Simultaneously green accounting and corporate social responsibility affect the company's performance.\u0000\u0000\u0000Keywords: Green Accounting, Corporate Social Responsibility, Company Performance.","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"31 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120874905","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Green Accounting: A Type of Accounting to Increase Firm Value","authors":"Nico Alexander","doi":"10.35609/gcbssproceeding.2022.2(13)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(13)","url":null,"abstract":"Climate change is currently a special concern for all, including companies whose operations contribute to waste that can damage the environment. Climate change also influences investment decisions. Investors will show more interest in investing if the company pays more attention to the environment than companies that damage the environment. This behavior is called green investment. This makes companies do several ways to follow this green investment behavior, one of which is by doing green accounting. Green accounting is a type of accounting that attempts to factor environmental costs into the financial results of operations. Therefore, this study was conducted to obtain empirical evidence regarding the effect of green accounting can increase the value of the company and whether there is a difference in firm value between companies that do green accounting and those that do not.\u0000\u0000\u0000Keywords: Green Accounting, Firm Value, Environmental","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"40 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126134061","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Post-Pandemic Workplace Safety Culture Transformation and Hazard Control Practices","authors":"Siti Fairuza Hassam, Mashitah Mohamed Esa, Jamaludin Akbar, N. Hassan","doi":"10.35609/10.35609/gcbssproceeding.2022.2(3)","DOIUrl":"https://doi.org/10.35609/10.35609/gcbssproceeding.2022.2(3)","url":null,"abstract":"Malaysia has tallied a total of 4.47 million cases since the pandemic's start in March 2020. Since mid-May 2022, the number of new confirmed cases of the COVID-19 pandemic has decreased to less than 2,000 a day. This is partly explained by the population's high immunisation rate. As a result, the shift is moving toward returning to normal economic life. Occupations are frequently connected to socioeconomic position, which can also impact a person's risk of COVID19. It is crucial for all employers to make COVID-19 preparations now to reduce the effects of outbreak conditions on companies, employees, clients, and the public. Employers who have not prepared for pandemic events should do so as soon as possible to protect themselves and their staff from potentially escalating epidemic conditions. A safer workplace culture has evolved because of the transition from the Pandemic to Endemic phase and increased community knowledge, particularly among the workers who must receive the Covid-19 vaccine to avoid the disease's severity. All industries, especially those with high risk, should follow the safe work standards that DOSH Malaysia and MHO have released in response to this outbreak. In order to determine the sustainability of hazard control and the extent to which this transformation in work culture is being implemented, this study was created. Basically, throughout this Endemic, numerous modifications in safe working practises and hazard control will be adopted. It is regarded as a constructive change that will also increase workplace safety for employees. This study is carried out to determine the level of change implemented and the extent to which it has a lasting effect in changing the way of working safely in the workplace.\u0000\u0000\u0000Keywords: Post-Covid, Safety Culture, Hazard Control and Work Practices","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127493129","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Effect of Product Quality and Price Fairness on Customer Loyalty with Customer Engagement as Intervening Variable on Local Skincare in Indonesia","authors":"D. Saputra, Sheren Lanardi, Vanessa Virginia","doi":"10.35609/gcbssproceeding.2022.2(74)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(74)","url":null,"abstract":"Nowadays, the cosmetics industry is developing rapidly. According to Statista, skincare products are ranked number one by holding a 37% majority of the cosmetics industry. Further market research reveals that the global skincare market is expected to reach USD 179 billion by 2022, growing at a CAGR Rate of 4.7% from 2016 to 2022 (Lee et al., 2019). By 2020, Indonesia's National Agency of Drug and Food Control (BPOM) has introduced a new Gradual Fulfilment Certificate for cosmetic companies to enhance local cosmetics product quality and today's skincare users are highly knowledgeable and actively question whether they get a fair price, commensurate on the quality of the product that they obtained. Faced with such a high level of competitive pressure, companies are also increasingly aware of the importance of various customer retention activities. During the 1990s and early 2000s, companies achieved customer loyalty to a large extent by building customer relationships (Bei & Chiao, 2001). However, following current trends, companies are now shifting from traditional customer relationship approaches to evolving customer engagement philosophy (Bei & Chiao, 2001). Research supporting this claim shows that customer engagement can improve user retention, and user retention is, to a certain extent, a reflection of customer loyalty (Hu, Chen & Zhang, 2021). According to Sood, A. (2022, December 4), these days the way to increase customer loyalty can be done with a coordinated, multi-channel approach, underpinned by data-driven strategies, AI analytics and automation which has been proven to increase conversions by up to 25%. Meanwhile, similar research (Noerindah & Bernarto, 2022) only discussed direct effects or didn't have intervening variables to compare the indirect effects on specific local skincare brand. This research will investigate the problems companies experience in maintaining Customer Loyalty from several variables such as Product Quality, Price Fairness, and Customer Engagement that are believed to influence Customer Loyalty and to analyze the indirect effect of Product Quality and Price Fairness to Customer Loyalty through Customer Engagement. Besides, the purpose is to give insights to local skincare companies.\u0000\u0000\u0000Keywords: Customer Engagement; Customer Loyalty; Price Fairness; Product Quality; Skincare","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130904102","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Big Data Analytics in Financial Audit","authors":"Diah Puspita, R. Widuri","doi":"10.35609/gcbssproceeding.2022.2(78)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(78)","url":null,"abstract":"This study aims to test the determining adoption factors of big data analytics (BDA) use in financial audit area. The DeLone and McLean Success Model and the Technology Acceptance Model were used to predict the adoption factors. The data was analyzed using a Structural Equation Model approach. The findings indicate that all variables have a direct and statistically significant effect on the BDA use. The results suggest that the respondents consider the ease of use of the BDA system more than the benefits provided.\u0000\u0000\u0000Keywords: Big Data Analytics, Financial Audit, Delone and Mclean, TAM, Auditor.","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"374 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123243366","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Development of an Intellectual Capital Valuation Model for Accounting and Financial Advisory Firms","authors":"V. Grosu, M. Socoliuc, E. Hlaciuc, Panciuc Marioara Viorica, Iulian Dascalu","doi":"10.35609/gcbssproceeding.2022.2(67)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(67)","url":null,"abstract":"In all fields of activity where the formation of advanced professional skills is essential to cope with the multiple crisis which we are witnessing today, we find a permanent concern from management to increase the quality of the human resource employed, as a unique solution to increase performance and sustainability of their business. In this context, the ascension of digital economy has led to a new hierarchy with IC on top, regarding the factors that influence the competitive advantage of firms, especially since, in certain fields, the possession of these intangible resources is becoming much more important than the possession of material or financial resources. The motivation of our research was determined by the need to identify deficiencies that endanger the quality of the human resource, more precisely IC within accounting and financial advisory firms, given that we find a total lack of information on this resource. The objectives set are oriented on: O1 – Identifying IC contribution towards the increased performance of economic entities; O2 – Analyzing the most common methods of evaluating IC and O3 - Studying the methods of intangible assets management held by economic entities. The methodology of the research is based on the use of the Calculated Intangible Value (CIV) method, which has been adapted for non-listed businesses and applied to 150 accounting and financial advisory firms from Romania.\u0000\u0000\u0000Keywords: CIV; human resource; intellectual capital; evaluation methods; performance","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123873590","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Does Online Convenience Drive Brand Equity for E-Retailers? Understanding the Factors Influencing Convenience and the Mediating Role of Customer Satisfaction.","authors":"Reefat Z. Shourov","doi":"10.35609/gcbssproceeding.2022.2(15)","DOIUrl":"https://doi.org/10.35609/gcbssproceeding.2022.2(15)","url":null,"abstract":"Convenience is a central tenet for businesses as consumers desire to reduce decision-making time and effort burdens. This article investigates the influence of online convenience on brand equity in the context of e-commerce businesses in a South Asian emerging nation, Bangladesh. The article also discusses the mediating role of customer satisfaction in the relationship between online convenience and brand equity. In addition, the study examines website attributes, namely, navigational, interactive, and information design, driving online convenience. We conducted an online survey for data collection, performed a confirmatory factor analysis (CFA) to evaluate the measurement model, and undertook a structural equation model (SEM) to evaluate the hypotheses. While this study validates the online convenience framework, it contributes to the existing literature by providing evidence that online convenience drives brand equity. Moreover, the article demonstrates that customer satisfaction partially mediates the stated relationship. Another contribution is that this study highlights that the website attributes- navigational, interactive, and information design- are critical for online convenience. Finally, we observe that in a developing country context, search and evaluation are the critical-most dimensions of convenience.\u0000\u0000\u0000Keywords: Online convenience, brand equity, e-commerce, customer satisfaction, Bangladesh","PeriodicalId":113523,"journal":{"name":"14th GCBSS Proceeding 2022","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133310492","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}