Conference on Economic and Business Innovation (CEBI)最新文献_第6页

Studi Literatur Determinan Internal Control Disclosure 决定内部控制披露的研究文献

Conference on Economic and Business Innovation (CEBI) Pub Date : 2023-03-31 DOI: 10.31328/cebi.v3i1.283

Farah Latifah Nurfauziah, Friska Yuliana Putri, Intan Ayu Lestari

{"title":"Studi Literatur Determinan Internal Control Disclosure","authors":"Farah Latifah Nurfauziah, Friska Yuliana Putri, Intan Ayu Lestari","doi":"10.31328/cebi.v3i1.283","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.283","url":null,"abstract":"Effective internal control is of great significance in ensuring the quality of financial reporting, preventing business risk, and achieving sustainable development as well. The aims of this study were to examine the determinants of the Internal Control Disclosure (ICD) that was used in the research and its impact on corporate value. The factors tested in this study were the size of the board of commissioners, the proportion of independent board of commissioners, board of commissioners' meetings, the size of the audit committee, and the audit committee meetings. This study was conducted using content analysis from the annual reports of manufacturing companies in Indonesia from 2012-2016. The study found that the size of the board of commissioners, the proportion of independent board of commissioners, board of commissioners meetings, and audit committee size had a positive effect on the extent of ICS disclosure. Furthermore, the disclosure of ICS has been shown to increase the value of the company. Another finding was that audit committee meetings negatively affect the extent of ICS disclosure. Based on the above findings, it could be concluded that the board of commissioners and audit committees encourage companies to conduct ICS disclosure as a means of reducing agency problems. ICS disclosure proved to be used as a monitoring mechanism used by stakeholders in decision-making related to the company.","PeriodicalId":222120,"journal":{"name":"Conference on Economic and Business Innovation (CEBI)","volume":"12 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":"134336204","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}

引用次数: 0

The Effect of Servant Leadership And Loyalty On Employee Performance And Organizational Citizenship Behavior (OCB) As A Mediating Variable 服务型领导、忠诚对员工绩效和组织公民行为的影响:以组织公民行为为中介变量

Conference on Economic and Business Innovation (CEBI) Pub Date : 2023-03-31 DOI: 10.31328/cebi.v3i1.371

Prias Julian Asa Putra, Tuti Hastuti, Muchlis H. Mas’ud

{"title":"The Effect of Servant Leadership And Loyalty On Employee Performance And Organizational Citizenship Behavior (OCB) As A Mediating Variable","authors":"Prias Julian Asa Putra, Tuti Hastuti, Muchlis H. Mas’ud","doi":"10.31328/cebi.v3i1.371","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.371","url":null,"abstract":"This study aims to influence servant leadership and loyalty on employee performance and organizational citizenship behavior as mediating variables. The population in this study were all employees of PT. Telkom Access in Malang City, totaling 47 people. The number of samples is determined based on total sampling with a total of 47 samples. Data was collected using a questionnaire, the results of the questionnaire were analyzed to determine the effect of each variable which was calculated using Partial Lesat Square (PLS) analysis. The conclusion of this study is that servant leadership has a negative and insignificant effect on employee performance. Loyalty has a positive but not significant effect on employee performance. Servant leadership has a positive but not significant effect on organizational citizenship behavior. loyalty has a positive and significant effect on organizational citizenship behavior. organizational citizenship behavior has a positive and significant effect on employee performance. organizational citizenship behavior does not play a role in mediating the effect of servant leadership on employee performance. organizational citizenship behavior plays a role in mediating the effect of loyalty on employee performance.","PeriodicalId":222120,"journal":{"name":"Conference on Economic and Business Innovation (CEBI)","volume":"183 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":"133342491","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}

引用次数: 0

Determinants Of Family Ownership, Leverage, And Disclosure Of Corporate Social Responsibility (Csr) On Tax Avoidance With Institutional Ownership As A Moderation Variable 家族所有权、杠杆和企业社会责任披露对避税的决定因素——以机构所有权为调节变量

Conference on Economic and Business Innovation (CEBI) Pub Date : 2023-03-31 DOI: 10.31328/cebi.v3i1.426

Debby Mutiara Sagina Sagina, Driana Leniwati, A. Haryanti

引用次数: 0

Application Study Of Service Area Management 服务区管理的应用研究

Conference on Economic and Business Innovation (CEBI) Pub Date : 2023-03-31 DOI: 10.31328/cebi.v3i1.303

Yasmin Kurnia Tote, Elviana Osi Bili, Firda Puspita Sari, Yunita Mali, Yudha Setiawan, Johan Balik Subagyo, Achmad Taufik

引用次数: 0

UMKM Tent Rental "Shankara Rent Adventure" UMKM帐篷租赁“Shankara租赁冒险”

Conference on Economic and Business Innovation (CEBI) Pub Date : 2023-03-31 DOI: 10.31328/cebi.v3i1.319

Teguh Ramajaya Nainggolan, Maria Hildegardis Seran, Afrizal Salas Mantaufany, Eka Putri Maulidia, Aisyah Azizati, Windya Oktaviara Santi

{"title":"UMKM Tent Rental \"Shankara Rent Adventure\"","authors":"Teguh Ramajaya Nainggolan, Maria Hildegardis Seran, Afrizal Salas Mantaufany, Eka Putri Maulidia, Aisyah Azizati, Windya Oktaviara Santi","doi":"10.31328/cebi.v3i1.319","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.319","url":null,"abstract":"This research was conducted to determine the factors of restriction (obstacles) in the development of Micro, Small and Medium Enterprises (UMKM) in the city of Malang. the research object is a tent rental place \"SHANKARA RENT ADVENTURE\" which operates in the service sector which is located on Jl. MT Haryono No.180a, Dinoyo, Kec. Lowokwaru, Malang City, jawa timur. The method used is a qualitative research method with a descriptive approach. Based on the research results, data was obtained that the factors that inhibited the development of the \"SHANKARA RENT ADVENTURE\" tent rental place were the quality factors of human resources (HR), media for promotion, and marketing, as well as financial management. From the results of the research above, then it can be explained that the tent rental place \"SHANKARA RENT ADVENTURE\" is not supported by local government agencies, especially the cooperative and MSE services and banking. This is a major obstacle to the development of a tent rental place \"SHANKARA RENT ADVENTURE\" in addition to the quality of human resources and media promotion of results From the description above, it can be concluded that the role of the government and banking is needed for the development of small industries in addition to support from other stakeholders.","PeriodicalId":222120,"journal":{"name":"Conference on Economic and Business Innovation (CEBI)","volume":"8 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":"132314689","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}

引用次数: 0

The Effect Of Profit Sharing Payments, Financial Deposit Ratio, Company Size On Mudharabah Deposits 利润分成支付、金融存款比率、公司规模对Mudharabah存款的影响

Conference on Economic and Business Innovation (CEBI) Pub Date : 2023-03-31 DOI: 10.31328/cebi.v3i1.350

Ranu Fajar Azani C, Linda, Wida Fadhlia

{"title":"The Effect Of Profit Sharing Payments, Financial Deposit Ratio, Company Size On Mudharabah Deposits","authors":"Ranu Fajar Azani C, Linda, Wida Fadhlia","doi":"10.31328/cebi.v3i1.350","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.350","url":null,"abstract":"This study aims to analyze the effect of the payment of Profit Sharing, Financing to Deposit Ratio (FDR), and Company Size on Mudharabah Deposits at Islamic Commercial Banks in Indonesia. There are 13 Islamic Commercial Banks and the sample used is 11 banks. This type of research is quantitative research. The unit of analysis used in this research is the annual reports of Islamic commercial banks from 2015 to 2020. \u0000The results of the study show that profit sharing and company size have a significant effect on mudharabah deposits in Islamic banking in Indonesia. A number of profit-sharing payments make customers interested in making mudharabah deposits at Islamic banks, on the one hand the task of Islamic banks is to provide satisfaction for customers with usury-free practices. This usury-free practice may not provide as many benefits as conventional banks, but the amount of profit-sharing payments and the size of this company have had a significant influence on the value of mudharabah deposits. Banks that have a company size that is categorized as large will have more assets and capital funds, so that Islamic banks can manage business funds more from many sources that can bring benefits to Islamic banks. The Muslim community in Indonesia believes in Islamic banking operations, which makes them open savings deposits at Islamic banks. The effect of the Debt to Ratio financial ratio is not significant to mudharabah deposits, which means this debt ratio, in this study sample the average FDR at Islamic banks is high which makes it not significant to mudharabah deposits, on the one hand the profit sharing payments in this study are significant.","PeriodicalId":222120,"journal":{"name":"Conference on Economic and Business Innovation (CEBI)","volume":"61 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":"127062718","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}

引用次数: 0

Country Of Origin And Perceived Quality: Moderation Role Of Consumer Ethnocentrism 原产国与感知质量:消费者民族中心主义的调节作用

Conference on Economic and Business Innovation (CEBI) Pub Date : 2023-03-31 DOI: 10.31328/cebi.v3i1.349

Syahrul Ramadan Abdurrahman, Ida Hidayanti, Subhan, Irfandi Buamonabot

引用次数: 0

The Effect Of Growth Opportunity On The Value Of Companies With Capital Structure As An Intervening Variable In Manufacturing Companies Listed On The Indonesia Stock Exchange In 2017-2021 2017-2021年印尼证券交易所制造业上市公司成长机会对资本结构公司价值的影响

Conference on Economic and Business Innovation (CEBI) Pub Date : 2023-03-31 DOI: 10.31328/cebi.v3i1.395

Lisfi Ika Ardianti Wahyono, Muchlis H. Mas’ud, Alfiana

{"title":"The Effect Of Growth Opportunity On The Value Of Companies With Capital Structure As An Intervening Variable In Manufacturing Companies Listed On The Indonesia Stock Exchange In 2017-2021","authors":"Lisfi Ika Ardianti Wahyono, Muchlis H. Mas’ud, Alfiana","doi":"10.31328/cebi.v3i1.395","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.395","url":null,"abstract":"The reason of this consider was to decide the commitment of the profitable learning experience variable to the esteem of companies with a measured structure as an catch variable in fabricating companies recorded on the Indonesia stock trade in 2017- 2021. The approach in this inquire about may be a quantitative clear inquere about.The objects in this investigate are development openings, secluded structure, and firm esteem. The subjects in this think about utilized Fabricating Companies recorded on the Indonesia Stock Trade for the period 2017 to 2021. The data utilized in this ponder was gotten to by means of www.idx.co.id. In this investigate, the specified quantitative data is the company's money related articulations. Total populace to be examined in this think about are 26 companies. The inspecting strategy utilized in this think about utilized a purposive examination strategy and gotten all out 14 tests. The data utilized in this inquire about is auxiliary data. The data investigation method in this think about employments different direct relapse tests. The comes about of this think about indicate that: Learning involvement features a positive and noteworthy impact on firm esteem. Learning experience includes a positive and critical impact on the measured structure. Measured structure includes a critical negative impact on firm esteem. Secluded structure is incapable to intercede the impact of learning encounter on firm esteem.","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":"127776640","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}

引用次数: 0

Accounting Information System Analysis Of Cash Receipts At The Central Hospital Of The Navy Dr. Ramelan 海军中心医院现金收入会计信息系统分析

Conference on Economic and Business Innovation (CEBI) Pub Date : 2023-03-31 DOI: 10.31328/cebi.v3i1.304

Nirwan Yusuf Ferdiansyah, Khojanah Hasan, Dwi Anggarani

引用次数: 0

Business Model Canvas Formulation In Bee Honey UMKM Asgar 商业模式帆布配方在蜜蜂蜂蜜UMKM Asgar

Conference on Economic and Business Innovation (CEBI) Pub Date : 2023-03-31 DOI: 10.31328/cebi.v3i1.329

Iis Nurdanilah, Henny Hendrayati, Mokh. Adib Sultan

{"title":"Business Model Canvas Formulation In Bee Honey UMKM Asgar","authors":"Iis Nurdanilah, Henny Hendrayati, Mokh. Adib Sultan","doi":"10.31328/cebi.v3i1.329","DOIUrl":"https://doi.org/10.31328/cebi.v3i1.329","url":null,"abstract":"The development of entrepreneurship in Indonesia is currently a trend that cannot be abandoned. The increasing growth of UMKM in Indonesia is quite dominated by the food and beverage industry. Based on data from west Java open data (2021), Garut Regency is the district with the 5th largest number of UMKM in West Java. The role of UMKM in Garut Regency is influenced by the natural resources in Garut Regency. One of them is the Asgar Bee honey business. By using SWOT analysis and Business Model Canvas. Swot analysis is used to analyze the company's internal and external environment of the company combined with the business model canvas. The concept of canvas business model has enormous practical power and will be a consideration for business actors in making decisions on business development efforts. This research was conducted to find out how to design the right Business Model Canvas strategy for Lebah Asgar honey in business model development. The purpose of this study is to find out the Business Model Canvas of Lebah Asgar honey, to evaluate Lebah Asgar honey by analyzing strengths, weaknesses, opportunities and threats, as well as to find out the right business strategy in developing the Lebah Asgar honey business. The research method used is a descriptive qualitative method. In collecting data, researchers used the method of interviewing the owner of Lebah Asgar honey. The results of this study show that Lebah Asgar honey already has all the elements of the Business Model Canvas which is a reference for running a business, but there is still something that needs to be improved or developed again from the nine elements owned by Lebah Asgar honey there are strengths, weaknesses, opportunities, and threats from every element in the Business Model Canvas aforementioned.","PeriodicalId":222120,"journal":{"name":"Conference on Economic and Business Innovation (CEBI)","volume":"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":"116703264","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}

引用次数: 0