Proceedings of the Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia最新文献
A. Alimuddin, Aini Indrijawati, M. Ashari, A. Afdal
{"title":"Profit Sharing System for Rice Farming Business on Moslem Communities in South Sulawesi","authors":"A. Alimuddin, Aini Indrijawati, M. Ashari, A. Afdal","doi":"10.4108/eai.8-10-2018.2288728","DOIUrl":"https://doi.org/10.4108/eai.8-10-2018.2288728","url":null,"abstract":"This study aims to examine the profit sharing system of rice farming business in Muslim communities in South Sulawesi. The research method uses descriptive qualitative with literature study based on the Qur'an and Sunnah to determine whether the profit sharing system is applied according to Islamic sharia. Data sources used in this study are primary data collected by interview and observation methods. The data obtained were then analyzed descriptively qualitative and measured by comparing profit sharing with provincial minimum wages and returns on sukuk investments. The results showed that profit sharing of rice farming business is applied to moslem community in South Sulawesi, and showed that profit sharing received by farmers was greater than minimum wages standard in South Sulawesi Province and profit sharing received by the landowners was greater than the sukuk return if using tertiary irrigation channels.","PeriodicalId":165604,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114942906","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":"Implementation of SWOT Analysis in Determining Competitive Strategy On Catering and Conference Services in Hotels","authors":"A. Marpaung, Aditya Pratomo, Aries Wicaksono","doi":"10.4108/eai.8-10-2018.2288666","DOIUrl":"https://doi.org/10.4108/eai.8-10-2018.2288666","url":null,"abstract":"The objectives of this research are To find out the internal conditions related to Strengths and Weaknesses and to find out the external conditions related to Opportunities and Threats to Catering and Conference Services, The Ritz-Carlton Jakarta, Pacific Place and to determine the competitive strategy of the SWOT analysis at the Catering and Conference Services, The Ritz-Carlton Jakarta, Pacific Place. The type of this research is descriptive research, while the time horizon that is applied is Cross Sectional Data. Data collection techniques used in this study are observations and interviews. Samples from this study were 18 respondents using purposive sampling. Based on the results of the research Implementation of SWOT Analysis in Determining Competitive Strategies, where divisions that enter cells I, II, and IV can be described as grow and build. Intensive strategies (market penetration, market development, and product development) or integrative strategies (backward integration, forward integration, and horizontal integration) can be the most suitable strategy for divisions within this cell.","PeriodicalId":165604,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115095865","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}
R. Murniningsih, Yulinda Devi Paramita, Eni Zuhriyah, Friztina Annisa
{"title":"Model of Local Oriented Business Network - Strengthening Efforts Competitiveness of Tourism Small, and Medium Enterprises (SME’s) in Disruption Era","authors":"R. Murniningsih, Yulinda Devi Paramita, Eni Zuhriyah, Friztina Annisa","doi":"10.4108/eai.8-10-2018.2288661","DOIUrl":"https://doi.org/10.4108/eai.8-10-2018.2288661","url":null,"abstract":"This paper describes and analyses the performance of local-oriented business networks for tourism SME’s. The study was conducted at the Temanggung Regency Tourism SME’s in Central Java Indonesia. Temanggung has many tourism objects and is potentially crucial for improving the welfare of the community. However, in disruption era challenges faced by SME’s Tourism are getting heavier. SME’s internal problems and the phenomenon of invisible competitors. The study of this local-oriented business networking model will be able to synergize the various potentials and strengths that exist in tourism SME’s so that it can strengthen the competitiveness of SME’s.","PeriodicalId":165604,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130628286","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}
M. Mahyarni, Astuti Meflinda, K. Anwar, Hasrudy Tanjung
{"title":"Investigation of The Influence of Sharia Principles Implementation on Business Development and Customer Loyalty","authors":"M. Mahyarni, Astuti Meflinda, K. Anwar, Hasrudy Tanjung","doi":"10.4108/eai.8-10-2018.2288746","DOIUrl":"https://doi.org/10.4108/eai.8-10-2018.2288746","url":null,"abstract":"This study aims to examine and analyse the influence of the Implementation of Sharia Principles on Business Development, Application of Sharia Principles on Customer Loyalty, and Sharia Business Development on Customer Loyalty. This research was conducted in Pekanbaru City which is the capital of Riau Province. Riau Province is the closest province to Malaysia and Singapore which is incorporated in Growth Triangle. The number of samples in this study consists of 60 SMEs in which the business is focused on food business with Purposive sample technique. Data analysis was conducted by using Partial Least Square. The results showed that the implementation of Sharia Principles has an effect on encouraging the increase of Business Development, and the Implementation of Sharia Principles do not influence the increase of Customer Loyalty, and the Sharia Business Development influenced the increase of Customer Loyalty.","PeriodicalId":165604,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116817427","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":"Effects Of Customer Relationship Management On Customer Loyalty","authors":"Isra Hayati, Uun Dwi Al Muddatstsir","doi":"10.4108/eai.8-10-2018.2288685","DOIUrl":"https://doi.org/10.4108/eai.8-10-2018.2288685","url":null,"abstract":"The purpose of this study was to determine the effect of customer relationship management on customer loyalty. The results of this study indicate that Customer Relationship Management has a significant effect on Customer Loyalty, this is based on the result of tcount 18,806> t table 2,068 with probability sig. 0,000 5 0,05 indicates that H0 is rejected and Ha is accepted. Based on the Determination test the value of R Square is 0.939 or 93.9% shows that about 93.9% of the Customer Loyalty (Y) variables are influenced by Customer Relationship Management (X). While the remaining 6.1% is influenced by variables not examined in this study. So the authors draw conclusions in this study Customer Relationship Management variables have a positive influence of 93.9% on Customer Loyalty at BMT El-Munawar Medan.","PeriodicalId":165604,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124445887","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":"Effectiveness of Tax Intensification Through The Examination in Efforts to Increase Value Added Tax","authors":"N. Nurlela, Iwan Kesuma Sihombing","doi":"10.4108/eai.8-10-2018.2288713","DOIUrl":"https://doi.org/10.4108/eai.8-10-2018.2288713","url":null,"abstract":"The purpose of the study was to determine the effectiveness of the implementation of tax intensification through examination at Medan PoloniaTax Office for the period 2013 2017. The research site was in Medan PoloniaTax Office and the period of observalue-added taxion was from 2013 2017. The object of the research was intensification activities through examination. The type of research was a field study of the data collection techniques through observalue-added taxion, interviews, and documentation. The data analysis technique used was descriptive qualitative. Based on the results of the study, in 2013 the Medan Polonia Tax Office had a percentage that was included in the category quite sufficient for the effectiveness of tax intensification through examination from the realization of the tax audit order and had increased to more than 100% so that the category is very active. The tax intensification activity through the examination results of the issuance of Notice of Tax Underpayment Assessment in the effort to collect the value-added tax arrears was still below the target with the category ineffective for 2013-2014 and 2016 2017.","PeriodicalId":165604,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130878638","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":"Service Quality And Satisfaction Patient As A Key To Enhance Loyalty Patient Dentist In Bungo Regency (Study Of Patient Health Bpjs Rinsan Manik)","authors":"N. Effendi, Marthika Marthika, Delila Harahap","doi":"10.4108/eai.8-10-2018.2288723","DOIUrl":"https://doi.org/10.4108/eai.8-10-2018.2288723","url":null,"abstract":"Service quality and satisfaction on patient could be effectively utilized to strengthen the loyalty of patient. Previous study were focused more on the impact, but in this study aims to give evaluate empirically the impact of service quality and satisfaction of patient dentist health care of BPJS (Institution of Social Security). With data collected 95 patient exploring the patient arrival rate, and the data were analyzed using path analysis. The result reveals the significant had effect of service quality to satisfaction and loyalty of patient. But indirect effect of service quality on loyalty patient trough satisfaction is more than direct effect of service quality to loyalty dentist health care of BPJS. The result of both service quality and satisfaction as well as their interactive effects on loyalty. The managerial and research implications of the reported study are. Therefore, dental clinic Rinsan Manik should develop an service quality especially the dimension of tangible to improve word of mouth.","PeriodicalId":165604,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123687586","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 Learning Models Courses in Introduction to Accounting And Utilizing Framework-Based Document Content Indonesian National Qualification as an Intervening Variable","authors":"Pandapotan Ritonga, H. Hafsah, Tuti Angreani","doi":"10.4108/eai.8-10-2018.2288674","DOIUrl":"https://doi.org/10.4108/eai.8-10-2018.2288674","url":null,"abstract":"The learning process contributes to the competence of the Indonesian National Qualifications Framework with a standardized coefficient of -0.878 and significant at 0.021. Lecturers and students contribute the Indonesian National Qualifications Framework competence with a standardized coefficient of 1.836, and a significant value of 0.000 students and lecturers contribute with a standardized coefficient of 0.330, and a significant value of 0.126. Indonesian National Qualifications Framework competence gives contribution to the quality of learning with a standardized coefficient of 0.488 and a significant value at 0.040. This goal is based on current conditions. Facts after the implementation of introductory accounting subject learning based on document content shows the results of changes in the teaching and learning process, where a lecturer who uses the results of discussion indicator output and lectures contributes to the learning process, amounting to 1,000 and 0.816 and significant value 0,000. Furthermore indicators of difficult material assumption, learning motivation and learning techniques contributed to lecturers and students with coefficients of 1,000, 1,142 and 0,992 and significant values of 0,000. In addition the indicators of intervening knowledge mastery, managerial skills and the ability of the field contributed to the competence interesting variable of the Indonesian National Qualification Framework of 0.870, 1,000 and 0.935 and a significant value of 0,000. Finally indicators of document content and readiness of lecturers contributed to the quality of learning by 1,000 and 0.939 with significant values of 0,000. Keyword: Learning model, Introduction to Accounting, Utilization of Document Content and Basis of Indonesian National Qualifications Framework.","PeriodicalId":165604,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131923548","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":"Perceptions Of Accountants And Prospective Accountants About Islamic Accounting Based On The Characteristics And Objectives Of Islamic Accounting","authors":"Henny Zurika Lubis, A. Wahyuni","doi":"10.4108/eai.8-10-2018.2288683","DOIUrl":"https://doi.org/10.4108/eai.8-10-2018.2288683","url":null,"abstract":"This study aimed to determine the perceptions of accountants and prospective accountants about Islamic accounting in terms of the characteristics and objectives of Islamic accounting. The research method used was a survey method with data collection techniques using questionnaires given to respondents where the respondents consisted of corporate accountants who worked on Islamic banks, accounting educators and accounting students from several Islamic universities in Medan.The techniques used to test hypotheses were one sample t-test, and independent sample t-test. Based on statistical tests performed, the findings of this study were: 1) Islamic accounting characteristics were not the same as conventional accounting characteristics according to the perceptions of corporate accountants, accounting educators and accounting students, 2) the purpose of Islamic accounting was not the same as conventional accounting according to the perceptions of corporate accountants, accounting educators and accounting students, and 3) there was no significant difference in perception among corporate accountants, accounting educators and accounting students about the characteristics of Islamic accounting and the purpose of Islamic accounting.","PeriodicalId":165604,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134395217","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":"Small and Medium-Sized Enterprises (SMEs), Islamic Bank, and Religiosity","authors":"Isnaini Harahap, Amiur Nuruddin, Chuzaimah Batubara, Mhd. Syahnan, Sukiati Sukiati","doi":"10.4108/eai.8-10-2018.2288721","DOIUrl":"https://doi.org/10.4108/eai.8-10-2018.2288721","url":null,"abstract":"This paper attempts to examine the role played by Small and Medium-sized Enterprises (SMEs) in absorbing workforce in North Sumatra. This paper argues that the SME sector succeeded facing the impact of the economic crisis in 1998, 2008, and the European crisis in 2011. Based on the findings of this study, it can be concluded that education, labor force, financing, profit sharing, and religiosity have simultaneously given a positive impact on SMEs in North Sumatra. Even though it is influential, the coefficient of elasticity for profit, financing, education, labor force, and religiosity is inelastic towards the development of SMEs in North Sumatra. The findings imply that Islamic banks are unable to deal with the SMEs market. Thus, it requires serious attention from Islamic banks to play important role in developing SMEs in North Sumatra.","PeriodicalId":165604,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia","volume":"138 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133640461","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}