Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020)最新文献

Red Flags to Detect Fraudulent Financial Reporting in Indonesian Banking Sector 侦测印尼银行业虚假财务报告的危险信号

Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020) Pub Date : 2021-05-10 DOI: 10.2991/AEBMR.K.210510.049

Anggreni Dian Kurniawati

{"title":"Red Flags to Detect Fraudulent Financial Reporting in Indonesian Banking Sector","authors":"Anggreni Dian Kurniawati","doi":"10.2991/AEBMR.K.210510.049","DOIUrl":"https://doi.org/10.2991/AEBMR.K.210510.049","url":null,"abstract":"Indonesian banking sector suffer huge loss because of fraud. In some cases, perpetrators attempt to commit fraud concealment by conducting financial restatement, even though the financial statement information was used by stakeholders for decision making. As a consequence, this concealment can reduce the quality of financial statement information. Furthermore, the poor quality of financial statement information can reduce the level of accuracy of stakeholders in making economic decisions. Therefore, before fraud occurs, red flags must be detected early as an early warning of an ethical action taken to occur. The fraud pentagon approach can detect potential fraud that occurred through five components, namely pressure, opportunity, rationalization, competence, and arrogance. This study aims to examine the potentiality of fraud pentagon components as red flags to detect fraudulent financial reporting in Indonesian banking sector. This study conducted in banking sector companies that listed on the Indonesia Stock Exchange for the period 2015 to 2018. Logistic regression is used to empirically prove the research objectives. This research succeeded to prove that the higher pressure can increase the company to commit financial reporting fraud and the higher opportunity can reduce the company to commit financial reporting fraud. Nonetheless, the rationalization, competence and arrogance do not affect the company to commit financial reporting fraud. This results can provide recommendations to the Indonesian banking sector to strengthen their internal control systems and implement an anti-fraud program that is not just obeying the rules, but because of their awareness to obey them.","PeriodicalId":287694,"journal":{"name":"Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116958244","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

Society Mobility Index Analysis During Transition Period of Covid-19 Pandemic in East Java 东爪哇新冠肺炎大流行过渡期社会流动性指数分析

Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020) Pub Date : 2021-05-10 DOI: 10.2991/AEBMR.K.210510.026

C. C. Astuti

{"title":"Society Mobility Index Analysis During Transition Period of Covid-19 Pandemic in East Java","authors":"C. C. Astuti","doi":"10.2991/AEBMR.K.210510.026","DOIUrl":"https://doi.org/10.2991/AEBMR.K.210510.026","url":null,"abstract":"Covid-19 pandemic occurred in Indonesia and also almost all countries in the world has a big impact in various fields, both in health, education, social and economic. The government issued a policy to stay at home to minimize spread of covid-19 virus. In early June 2020 the government issued a new policy, namely New Normal policy. Society mobility indeks of course has changed starting from the stay at home policy until the new normal policy implemented. Google responds to society mobility during the covid 19 pandemic by using navigation technology installed on individual accounts. The aim of visits during pandemic to the transition period is recorded and presented in form of a daily mobility index. This study aims to determine the mobility index of the people of East Java during the transition period of covid 19 pandemic. The results of analysis society mobility index show that average society mobility index in workplaces has decreased by 20% compared to the baseline period, on the contrary average society mobility index in residential has increased by 11% compared to baseline period. compared to the baseline period. The average society mobility index in retail & recreation, grocery & pharmachy, parks and transit stations also decreased by 6%, 2%, 8% and 32 % respectively compared to baseline period. Based on the results of society mobility index analysis, there was a significant change in society mobility index in East Java during transition period compared to baseline","PeriodicalId":287694,"journal":{"name":"Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020)","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127282016","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

Design of Customizable Expressive Jewelry for Generation Z 为Z世代设计可定制的富有表现力的珠宝

Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020) Pub Date : 2021-05-10 DOI: 10.2991/AEBMR.K.210510.019

Natasha Lynn Kusuma, Eri Naharani Ustazah, H. Susandari

{"title":"Design of Customizable Expressive Jewelry for Generation Z","authors":"Natasha Lynn Kusuma, Eri Naharani Ustazah, H. Susandari","doi":"10.2991/AEBMR.K.210510.019","DOIUrl":"https://doi.org/10.2991/AEBMR.K.210510.019","url":null,"abstract":"Generation Z is the latest among the current living and working generations. They appreciate individuality and have their own personal style as a form of self-expression. Currently, they still have relatively low interest and purchase power on jewelry. Therefore, a jewelry that is able to be customized to match their personal style is designed. The aim of this design is to increase Generation Z’s interest on jewelry product and for them to be able to express themselves in affordable price. The study of this design is conducted by exploring form, material, system and color. The used methods in this study are mood board, image board, and usability report. Mood board is used to promote inspiration in developing form and color based on the selected personal style, which is colorful indie. Image board is created based on two major keywords which inspires the jewelry system development. Usability report method is used for usability test, where participants are asked to wear the jewelry for seven days and give feedbacks for further revision. The result of this study is a handful of customizable components which are able to be assembled into earrings, necklace, and bracelet. Hopefully, this study can create awareness and appreciation to the jewelry industry as well as to serve useful information for the future study.","PeriodicalId":287694,"journal":{"name":"Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020)","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125931202","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

Determination of Business Strategy with the SWOT Method on Snail Chips Product at PT. X Kediri 用SWOT方法确定科迪利公司蜗牛片产品的经营战略

Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020) Pub Date : 2021-05-10 DOI: 10.2991/AEBMR.K.210510.017

L. D. Indrasari, S. R. Widodo

引用次数: 0

Website Quality and the Role of Travel Perceived Risk in Influencing Purchase Intention: A Study on Bali Tourism Board’s Official Website 网站质量与旅游感知风险对购买意愿的影响:基于巴厘岛旅游局官方网站的研究

Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020) Pub Date : 2021-05-10 DOI: 10.2991/AEBMR.K.210510.044

Christian Alianto, H. Semuel, Serli Wijaya

{"title":"Website Quality and the Role of Travel Perceived Risk in Influencing Purchase Intention: A Study on Bali Tourism Board’s Official Website","authors":"Christian Alianto, H. Semuel, Serli Wijaya","doi":"10.2991/AEBMR.K.210510.044","DOIUrl":"https://doi.org/10.2991/AEBMR.K.210510.044","url":null,"abstract":"There has been an increased intensity in the use of the website as a strategic means for marketing a destination. Out of all local tourism government’s official websites, The Bali Bible (www.thebalibible.com), managed by Bali Tourism Board (BTB), is observed to be the most comprehensive tourism website which allows tourists to explore Bali before the visit. The website facilitates tourists to purchase the tourism-related products and services offered such as accommodation, local transportation rent, and tickets of tourist attractions in Bali. This study aimed to examine the effect of website quality of the Bali Tourism Board on purchase intention with travel perceived risk as a moderating variable. The survey was completed to 239 respondents who had ever surfed on the Bali Tourism Board website. The result of the study revealed that website quality could significantly enhance the intention to purchase directly on the website. While travel perceived risk had a direct influence on purchase intention, it appeared not to be a significant moderating variable that contributes to the effect of website quality on the intention to purchase on the website. Through these results, recommendations are offered to relevant destination stakeholders to improve the website management.","PeriodicalId":287694,"journal":{"name":"Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020)","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122119403","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: 1

Selection of Information System Strategy Recommendations in Information Technology Company 信息技术公司信息系统战略建议的选择

Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020) Pub Date : 2021-05-10 DOI: 10.2991/AEBMR.K.210510.032

Putu Gede Pakusadewa, E. Suryani, R. Ambarwati, Muhammad Ridho Bintang

{"title":"Selection of Information System Strategy Recommendations in Information Technology Company","authors":"Putu Gede Pakusadewa, E. Suryani, R. Ambarwati, Muhammad Ridho Bintang","doi":"10.2991/AEBMR.K.210510.032","DOIUrl":"https://doi.org/10.2991/AEBMR.K.210510.032","url":null,"abstract":"This study aims to determine recommendations for information systems and information technology strategies and sort the information system's implementation based on company needs. The research data was obtained from the results of questionnaires, interviews, and official company documents. There are currently some problems in using information systems and information technology in the company, such as business activities that are not optimized with the information system, company information systems that do not provide optimal benefits, and the management of information systems and information technology sufficient. It is also challenging to implement this information system because it considers many factors such as company needs, development costs, and infrastructure capability. Based on these problems, Ward and Peppard's framework with the Analytic Network Process Benefit Opportunities Cost Risk method is used to find recommendations for information systems and information technology strategies. This research shows that the company does not utilize information systems and information technology to support its business operations. This study recommends some information system and information technology strategies whose application sequences have been adjusted to company needs and conditions. The ANP-BOCR results show that the development of an official website, a management information system, and a project management information system dictates its implementation priority.","PeriodicalId":287694,"journal":{"name":"Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020)","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124124087","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

Strategies for the Creative Economy Development of Urban Fishermen in East Java: A Multivariate Analysis Perspective 东爪哇城市渔民创意经济发展策略:多元分析视角

Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020) Pub Date : 2021-05-10 DOI: 10.2991/AEBMR.K.210510.005

Achmad Yanu Alif Fianto, Candraningrat

引用次数: 1

Tourism Village and Impact on Labor Absorption in Jombang Regency 旅游村对钟邦县劳动力吸收的影响

Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020) Pub Date : 2021-05-10 DOI: 10.2991/AEBMR.K.210510.035

S. S. Dwiningwarni, Fitra Mardiana, Erma Tri Wahyuningdyah

引用次数: 1

The Influence of Product Innovation, Digital Marketing and Competitive Advantage in Improving the Marketing Performance of Small and Medium Industries in Bali 产品创新、数字营销和竞争优势对提高巴厘中小企业营销绩效的影响

Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020) Pub Date : 2021-05-10 DOI: 10.2991/AEBMR.K.210510.040

Ni Made Wisni Arie Pramuki, N. Kusumawati

引用次数: 8

Tourism Recovery Strategy Towards a New Normal in Yogyakarta 2020 面向新常态的日惹旅游恢复战略2020

Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020) Pub Date : 2021-05-10 DOI: 10.2991/AEBMR.K.210510.039

Ardito Bhinadi, Radiani Nurwitasari, D. Nuryadin, Ardhitama Shaumarli, G. A. Rahmanda

{"title":"Tourism Recovery Strategy Towards a New Normal in Yogyakarta 2020","authors":"Ardito Bhinadi, Radiani Nurwitasari, D. Nuryadin, Ardhitama Shaumarli, G. A. Rahmanda","doi":"10.2991/AEBMR.K.210510.039","DOIUrl":"https://doi.org/10.2991/AEBMR.K.210510.039","url":null,"abstract":"The shocks caused by the COVID-19 pandemic have a significant impact on the tourism sector and the economy. Yogyakarta is one of the domestic and international tourist destinations in Indonesia. Unfortunately, the Yogyakarta tourism sector is also affected by the pandemic. The study aims to measures the impact and recovery strategies in Yogyakarta tourism. This study using a survey to collecting the data. The Input-Output analysis examines the impact, while descriptive statistics analyze the recovery strategies. The results show that the negative growth of tourists and hotels during the pandemic. The tourism industry suffered heavy losses, and many did layoffs. Four industries in the tourism sector are vital sectors. The simulations show output, final value-added, household income, and labor declining in 2020. The recovery of the tourism sector requires a long stage. The tourism industry must pay attention to changes in tourist preferences post-pandemic. Tourists prefer destinations that are clean and healthy. Yogyakarta must begin to the recovery of tourism gradually. The first phase starts in June 2020 and expects to lead to a new normal in 2022. It is necessary to prepare several action plans for the recovery process. The action plan includes developing health protocols, creating digital tourism, tourism information systems, and SMART Tourism. Thus, Yogyakarta must build a SMART Tourism in the post-pandemic. SMART Tourism is an innovation in the tourism sector by utilizing information technology in integrating tourism activities.","PeriodicalId":287694,"journal":{"name":"Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115204665","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: 2