Fadlur Rohman, Firda Ayu Amalia, Agung Prasetya Nugroho Wicaksono
{"title":"Influence Of Independence And Fee Audit On Audit Quality","authors":"Fadlur Rohman, Firda Ayu Amalia, Agung Prasetya Nugroho Wicaksono","doi":"10.31328/cebi.v3i1.424","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.424","url":null,"abstract":"This study aims to empirically examine the effect of independence and audit fees on audit quality. The sample in this study were auditors who worked at Public Accounting Firms (KAP) in Malang and Surabaya. The sampling technique used is purposive sampling with the criteria that the auditor has worked for more than six months. Researchers used data collection techniques in the form of questionnaires. The results of the study prove that independence affects audit quality. But the audit fee has no effect on audit quality. There is no effect of audit fees on audit quality because the fees or fees given to an auditor have been regulated by the Indonesian Institute of Certified Public Accountants (IAPI).","PeriodicalId":222120,"journal":{"name":"Conference on Economic and Business Innovation (CEBI)","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129455421","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 Risk Management To Anticipate Price Fluctuations In The Sale And Purchase Of Shallot Seeds In Rejoso Sub-District, Nganjuk District","authors":"Prasetya Tri Mahendra, Ika Novaliana","doi":"10.31328/cebi.v3i1.344","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.344","url":null,"abstract":"Risk Management is basically really needed in a business, from large businesses to small businesses. Because implementing risk management will help entrepreneurs know the obstacles that will occur in a business. The shallot seed business is a fairly high level of risk, in this business there are things that need to be known such as depreciation rates, market developments such as fluctuations in prices. By knowing risks like these, it will make it easier for entrepreneurs to make decisions and be able to take action to lead to possible risks that will occur. From this it is also very clear why risk management is very important for the development of this business. Talking about the shallot seed business, there are several stages of risk management that can be applied, namely: (a) risk identification, (b) risk analysis, (c) risk control. By carrying out these steps it will be possible to help overcome risks in the shallot seed business. Because considering the level of price fluctuations and the rate of depreciation on shallots is very unstable. It is hoped that shallot seed entrepreneurs know about risk management so that they can assist in running the business.","PeriodicalId":222120,"journal":{"name":"Conference on Economic and Business Innovation (CEBI)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115526307","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":"Analysis Of The Application Of Human Resources Accounting To Profitability In The Company's Financial Statements At PT. Khatulistiwa Mulia Indonesia","authors":"Achmad Chaedar Yasin Bakhtiar, Khojanah Hasan, Endah Puspitosarie","doi":"10.31328/cebi.v3i1.296","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.296","url":null,"abstract":"Current economic growth can have an impact on the rise in Profitability in a government agency's or a company's Financial Statements. The purpose of accounting is to provide a method for calculating and reporting economic data for use in decision-making within an organization. Since the 1960s, people have been talking about the latest innovations in accounting, particularly in what is known as Human Resource Accounting (ASDM) or Human Resource Accounting (HRA). Accounting theory development gave rise to ASDM, with the difference being that ASDM's growth has continued to focus on human resources as both a source and a component of a company's success. Human Resource Accounting is defined as the process of identifying data about Human Resources and disseminating this data to relevant parties (Belkaoui, 1995). The definition of Belkaoui itself means Human Resource Accounting aims to identify the value of Human Resources, Measuring human costs and values contributed to the company, and assessing the influence of understanding this information and its impact on human behavior towards an organization and on the financial profitability of the Company. This study used a descriptive qualitative method of data analysis and was conducted at PT. Khatulistiwa Mulia Indonesia in Malang, East Java. In order for accurate bookkeeping and a clear presentation of all the information gathered, the firm must first establish a system for recording and organizing all of the data it collects.","PeriodicalId":222120,"journal":{"name":"Conference on Economic and Business Innovation (CEBI)","volume":"22 9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123420497","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":"Hedonic Conformity and Impulsive Tendencies towards Consumptive Behavior in Central Ternate City Community Mediated by Consumptive Lifestyle","authors":"Mizwar Sapsuha, Subhan, Safri Panigoro","doi":"10.31328/cebi.v3i1.351","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.351","url":null,"abstract":"This research explores the relationship between hedonic conformity, impulsive tendencies, consumptive lifestyle, and consumptive behavior among individuals in Central Ternate. The sample for this study was selected using Purposive Sampling, and data was collected through observation, interviews, and questionnaires. The Partial Least Square (PLS) approach was used for data analysis. The study's findings indicate that hedonic conformity and impulsive tendencies have a significant and positive impact on consumptive behavior. Additionally, the study supports the idea that the consumptive lifestyle variable can mediate the relationship between hedonic conformity and consumptive behavior. However, the study does not find evidence to support the idea that the consumptive lifestyle variable can mediate the relationship between impulsive tendencies and consumptive behavior. Overall, this research provides insight into the factors that contribute to consumptive behavior among individuals in Central Ternate.","PeriodicalId":222120,"journal":{"name":"Conference on Economic and Business Innovation (CEBI)","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127592925","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":"UKM - Trade Abdijaya Studio Singosari","authors":"Rara Sakti Yuwanda P, Rebeca, Nindya Faradiba, Rizky Dwi Amilovea, Veronika Lero, Ervince Kambu","doi":"10.31328/cebi.v3i1.322","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.322","url":null,"abstract":"Management Application Studies is one of the courses taken by students majoring in Management at Widyagama University Malang. Students are directed to do service for 1 month in one of the UKM (small & medium enterprises). One of the UKM that we have used as research material is Abdijaya Studio Singosari. UKM is engaged in trade by selling various kinds of figures and trophies. On the other hand, this UKM also provides photo studio services to printing. From the results of this dedication, students are expected to be able to collect research data and be able to find out the advantages and disadvantages of the business which can later be drawn conclusions and suggestions that can support the development of UKM in the future. The method used in this research is the observation method, the interview method, and the library method.","PeriodicalId":222120,"journal":{"name":"Conference on Economic and Business Innovation (CEBI)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128561375","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}
Setyowati Subroto, Mei Rani Amalia, Tri Sulistyani, Wuriana Safitri
{"title":"The Effect Of Work Performance, Work Loyalty And Work Discipline On The Promotion Of Employee Positions In The Quality Control Section At PT Sas Kreasindo Utama Tegal","authors":"Setyowati Subroto, Mei Rani Amalia, Tri Sulistyani, Wuriana Safitri","doi":"10.31328/cebi.v3i1.384","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.384","url":null,"abstract":"This study aims to determine the influence of work performance, work loyalty and work discipline on promotion at PT SAS Kreasindo Utama Tegal. This study used quantitative methods, obtained primary data from the distribution of questionnaires to 46 employees in the qu ality control section using saturated sampling techniques or census methods. data tested for validity, reliability test, analysis of the Consecutive Interval Method (MSI), classical assumption test consisting of normality test, multicholinearity test, hetero scedasticity test, multiple regression analysis, T test, F test, coefficient of determination test (R2), then processed using the SPSS 22 program. From the results of this study, work performance affects employee promotion , work loyalty and work discipline do not affect employee promotion. There is a simultaneous influence of work performance, work loyalty and labor discipline on the promotion of employees","PeriodicalId":222120,"journal":{"name":"Conference on Economic and Business Innovation (CEBI)","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124672937","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":"Prevention Of Crypto-Laundering Through Regulatory Technology (Regtech): A Guideline Framework For Evaluation Studies In Indonesia","authors":"Kharisma Fatmalina Fajri, Dekar Urumsah","doi":"10.31328/cebi.v3i1.317","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.317","url":null,"abstract":"In Indonesia, the use of RegTech in preventing crypto-laundering is still developing. However, its effectiveness has not shown significant results, so exploration is needed into the cause of the ineffective use of RegTech. This study aims to propose a guiding framework for the evaluation of the use of RegTech. Data were obtained from various journal databases and then reviewed through a literature review with researchers as the research instrument. The guiding framework resulting from this literature review is expected to provide guidance for further researchers and stakeholders in evaluating the use of RegTech in preventing crypto-laundering in Indonesia.","PeriodicalId":222120,"journal":{"name":"Conference on Economic and Business Innovation (CEBI)","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126283260","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}
Ika Rahayu Widiarti, Anik Sulistio Rini, Choirul Anam
{"title":"Strengthening Community Groups And UMKM To Improve The Economy In The Pandemic Era","authors":"Ika Rahayu Widiarti, Anik Sulistio Rini, Choirul Anam","doi":"10.31328/cebi.v3i1.300","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.300","url":null,"abstract":"This community service aims to explore the condition of micro and small businesses during the COVID-19 pandemic from 4 aspects, namely financial aspects, labour aspects, resilience strategy aspects and government intervention aspects. This research uses a quantitative descriptive analysis method, where data is obtained from questionnaire collection. This research was conducted on active micro and small businesses in Malang City, East Java. The sampling technique used was probability sampling so that it was obtained from 1,052 total population to 80 respondent samples. Research results: First, in the financial aspect, it was found that the majority of all business groups experienced a decrease in sales turnover and business income. Secondly, on the labour aspect, it was found that the small business group was most affected and therefore took more action on the labour aspect, while micro businesses tended not to make changes. Third, in terms of resilience strategies, it was found that the most constraints felt by all business groups were in terms of marketing/selling products. Fourth, on the aspect of government intervention, it was found that of the assistance provided by the government, most business groups have not received assistance, indicating that the assistance provided by the government is still uneven. This research was conducted in the midst of the COVID-19 pandemic situation so that the data collection process was carried out online with limited conditions.","PeriodicalId":222120,"journal":{"name":"Conference on Economic and Business Innovation (CEBI)","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128184454","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}
Oktafani Ratnaningtyas, Syamsul bahri, Hartini P. Pawestri
{"title":"The Influence Of Good Corporate Governance (GCG), Institutional Ownership, And Corporate Social Responsibility (CSR), On The Value Of The Company","authors":"Oktafani Ratnaningtyas, Syamsul bahri, Hartini P. Pawestri","doi":"10.31328/cebi.v3i1.335","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.335","url":null,"abstract":"The purpose of this study is to ascertain how Institutional Ownership, Corporate Social Responsibility, and Good Corporate Go vernance (GCG) affect Company Value. The financial statements of ten manufacturing businesses listed on the Indonesia Stock Exchange between 2016 and 2020 serve as the study's primary source of data. Multiple regression has been employed as the analytical technique. The independent variables include institutional ownership, GCG as determined by the Corporate Governance Perception Index (CGPI), CSR as determined by the G4 Global Reporting Initiative (GRI) index, and institutional ownership as determined by the percentage of shares owned by the corporation. Tobin's Q's measurement of company value serves as the dependent variable. The findings demonstrate that institutional ownership has an impact and adds value while GCG has no impact.","PeriodicalId":222120,"journal":{"name":"Conference on Economic and Business Innovation (CEBI)","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128241987","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":"Analysis Of The Effect Of Individual Characteristics And Organizational Communication On Teacher Performance Moderated By Conflict Management","authors":"Prambayu Candra Kirana, Adya Hermawati, Alfiana","doi":"10.31328/cebi.v3i1.381","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.381","url":null,"abstract":"This study aims to determine the effect of Individual Characteristics and Organizational Communication on Teacher’s Performance and the role of Conflict Management as a moderating variable. The population in this study were all educators who worked at SMK Muhammadiyah 03 Singosari. The sampling technique used in this research is Total Sampling with 55 respondents. And the data is processed through the Smart Partial Least Square (PLS) software.The results of this study indicate that a better individual characteristics may enhance individual performance, as well as better organizational communication may enhance individual performance. It was also found in this study that conflict management moderates individual characteristics and individual performance. As well as conflict management moderates organizational communication and individual performance in teachers at SMK Muhammadiyah 03 Singosari.","PeriodicalId":222120,"journal":{"name":"Conference on Economic and Business Innovation (CEBI)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130662345","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}