Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia最新文献
{"title":"Study of Factors Inhibiting the Business of Batik and Ulos Craftsmen in North Sumatra","authors":"S. Tambunan, Linda Lores, Dhian Rosalina","doi":"10.4108/eai.12-11-2018.2288763","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288763","url":null,"abstract":"North Sumatra is one of the provinces in Indonesia that is rich in ethnic and cultural diversity. One of them is cloth ulos and batik cloth typical of North Sumatra ethnic. However, the business of batik cloth and ulos is not well developed and has not been able to master the national market. This research is descriptive qualitative. The purpose of this research is to identify the inhibiting factors of ulos and batik business, by looking at the craftsmen opinion, and mapping the priority problem faced by the craftsmen. The respondents consisted of 30 batik and 20 ulos craftsmen. From the results of interviews and FGDs, there are different problems faced by craftsmen, namely: a) Batik craftsmen the main problems are on equipment, (40%), then labor (26%), followed by finance and marketing (16%). b) In the ulos craftsmen the priority issues are product marketing (35%), finance (30%), then equipment (20%), the last is labor (15%).","PeriodicalId":288046,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125286971","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 Revenue and Regional Expenditure in Aceh Province: Vector Error Correction (VEC) Approach","authors":"A. Asnawi, Naufal Bachri, R. Rasyidin, A. Aiyub","doi":"10.4108/eai.12-11-2018.2288824","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288824","url":null,"abstract":"The purpose of this research is to analyze the correlation between revenue and regional expenditure in Aceh Province. The research uses time series data for the period 1985 to 2017. The Vector Error Correction Model (VECM) are used to analyze the correlation between revenue and regional expenditure. The results show that the revenue and regional expenditure affect economic growth in the long run. Moreover, in the short run, it shows that the economic growth also affects revenue growth and regional expenditure in Aceh Province. In regard to the finding, there is causality effect between economic growth, revenue, and regional expenditure.","PeriodicalId":288046,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130618720","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":"Cost and Benefit Analysis on Breksi Cliff the Former Limestone Mining in Yogyakarta","authors":"Noto Pamungkas, Sri Suryaningsum","doi":"10.24815/JMI.V10I1.14382","DOIUrl":"https://doi.org/10.24815/JMI.V10I1.14382","url":null,"abstract":"This study aims to analyze the costs and benefits of the Breksi Cliff which is the former limestone mine in Yogyakarta. The type of data used in this study is primary data. The research is conducted by observation, library research, and in-depth interviews. The object of the research is the Breksi Cliff. The limestone mining activities have been started since the 1980s and now the quality of the limestone is also not suitable for mining and has no economic value. So that local residents creatively create the former limestone mining into a tourist attraction. The Breksi Cliff is a form of creative reclamation in the form of a natural museum that has historical value. The Breksi Cliff offers limestone relief which can also be used as an educational tour. Based on the estimated calculation of income per day if a normal day is IDR10,000,000, then at the weekend of IDR20,500,000, and in the holiday season reaches IDR51,250,000. However, there is no related regulation on retribution. Sleman District Government explained that until now there are no rules that regulate the attractions managed by citizens. It is expected that the Sleman Regency Government will immediately make regulations related to tourist attractions managed by citizens. The retribution can also increase Regional Original Revenue (PADesa). Then infrastructure improvements should be considered more for the safety and comfort of tourists. Key words Tourism, Reclamation, Mining, Cost and Benefit Analysis.","PeriodicalId":288046,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128483964","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}
S. Komalasari, Rahmat Febrianto, Yurniwati, N. Odang
{"title":"The Influence of Personal Value, Moral Philosophy, and Organizational Ethical Culture on Auditor Action and Acceptance for Dysfunctional Behavior","authors":"S. Komalasari, Rahmat Febrianto, Yurniwati, N. Odang","doi":"10.4108/eai.12-11-2018.2288771","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288771","url":null,"abstract":"Objectives of this research are to investigate the effect of organizational ethical culture, personal values, and moral philosophy on auditor actions and acceptance for dysfunctional behavior. This research also seeks to investigate the effect of organizational ethical culture through personal values and moral philosophy on auditor actions and acceptance for dysfunctional behavior and effect of personal auditor value on his moral philosophy. By using structural equation modeling technique from survey result 52 auditor resulted that auditor which tend to have moral philosophy of idealism and not relativism is auditor having personal value of conservatism and self-enhancement. While auditor who tend to relativism is auditor who have a personal value of openness to change. Auditor who have a moral philosophy of relativism will tend to accept dysfunctional behavior, while the idealism auditor will tend to reject such behavior. Organizational ethical culture and personal value of self-enhancement are found have an effect on the auditors acceptance for dysfunctional behavior. Only an ethical culture is an ethical environment that affects auditor dysfunctional action. The personal value of conservatism through the moral philosophy of idealism founded have an effect on auditor acceptance for dysfunctional behavior, but not for organizatonal ethical culture through personal value and moral philosophy.","PeriodicalId":288046,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115530595","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 the Effect of E-Government Implementation on Quality of Information Towards Government to Government (G2G)","authors":"Ilham Multama, A. Bahari, Annisaa Rahman","doi":"10.4108/eai.12-11-2018.2288772","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288772","url":null,"abstract":"The purpose of this study is to analyze the effect of e-Government application on the quality of information at a local government. This study also analyzed factors that influence e-Government implementation such as user resistance, organizational culture, management support, human resource competence, and information technology. The population in this study were all employees of the local government in Kabupaten Agam . The sampling technique was purposive sampling. The total sample were 119 respondents out of 6874 employees . Data were collected by using questionnaire and analyzed with Structural Equation Model (SEM) and Second Order Confirmatory Factor Analysis (CFA) with AMOS 22. The results found out that there is a positive and significant influence of human resource competence on the implementation of e-Government. However, there is no positive and significant influence o f user resistance, organizational culture, management support, and information technology on e-Government implementation. The results also show that there is a positive and significant influence of e-Government applications on information quality. Human resource competence is an important factor affecting the implementation of e-Government to produce good information quality at local government of Kabupaten Agam . The results of this study will contribute for the improvement of information systems in the district government of Kabupaten Agam as well as other districts in Indonesia. It will also enrich knowledge in information systems field .","PeriodicalId":288046,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121522128","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 Foreign Direct Investment on Sustainable Development ASEAN 3 and ASEAN 5: A Conceptual Study","authors":"Irwan Yusof, A. Ambak, S. Yamin, Norafzan Awang","doi":"10.4108/eai.12-11-2018.2288829","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288829","url":null,"abstract":"","PeriodicalId":288046,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120866215","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}
Mariyudi Mariyudi, S. Suryadi, M. Sayuti, Raza Hendra
{"title":"Social Sustainability Assessment of the Organic Gayo Coffee Industry in Aceh Province, Indonesia","authors":"Mariyudi Mariyudi, S. Suryadi, M. Sayuti, Raza Hendra","doi":"10.4108/eai.12-11-2018.2288825","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288825","url":null,"abstract":"In recent years, coffee is one of the popular beverages of the world and have been on the rise in many global commodity chains. The main purpose of this study was to assess social sustainability of the organic Gayo coffee industry in Aceh Province, Indonesia. To achieve this purpose descriptive survey research was used. The case study is conducted at Aceh Tengah and Bener Meriah Districts, Aceh Province, Indonesia. Sixty-five major key actors (Aceh Province) in the supply chain considered exporter, agro-industry, non-governmental organizations (NGOs), collectors and farmers were identified for analysis. Based on RAPCOFFEE technique, 10 attributes regarding social sustainability was measured for this study. To assess social sustainability level, Morris Inequality Index was used. The result of the research showed that the Koperasi Baitul Qirad Baburrayan and the Koperasi PPKGO relatively had the most social sustainability situation (moderate level) among other actors.","PeriodicalId":288046,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130643918","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}
Muhammad Fuad, Rini Mastuti, R. Meutia, Cici Syaila
{"title":"Financial Performance Assessment of LQ45 Companies using DuPont Analysis during the Period of 2013-2017","authors":"Muhammad Fuad, Rini Mastuti, R. Meutia, Cici Syaila","doi":"10.4108/eai.12-11-2018.2288764","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288764","url":null,"abstract":"The financial performance of a listed company will affect the market sentiment on the company. Therefore, financial performance needs to be assessed periodically and in detail. The study aims to assess the financial performance of LQ45 listed companies using DuPont analysis, which provides an in-depth review by decomposing Return of Equity (ROE). 34 companies are selected purposively as samples, and secondary data is sourced from the financial statements for the period of 2013-2017. Results showed the majority of LQ45 companies had relatively poor performance based on ROE, which was attributed to the value of profit margin, total assets turnover, and equity multiplier that fluctuates. It is recommended the company should increase its asset productivity in generating business profit through increased sales. Government interventions to create a conducive business environment are also needed.","PeriodicalId":288046,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114734402","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}
S. Mulyati, Nurani Yunita, Wahyuddin Wahyuddin, D. Satria, M. Yusra
{"title":"The Effect of Changes in Funds Budget for Results Against the Changes in Capital Expenditure Budget in District / City in Aceh Province","authors":"S. Mulyati, Nurani Yunita, Wahyuddin Wahyuddin, D. Satria, M. Yusra","doi":"10.4108/eai.12-11-2018.2288820","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288820","url":null,"abstract":"This study aims to find out how the effect of changes in revenue sharing budget on changes in capital expenditure in Districts / Municipalities in Aceh Province. The population in this study is financial report of Local Government which obtained from the data expenditure budget in the form of data on revenue-sharing and capital expenditure in 23 District / Municipalities in Aceh from 2014 to 2016 with total population of 69 LKPD. This method using linear regression analysis as a method of data analysis results of this study demonstrate profit sharing funds (PROFIT SHARING FUNDS (DBH)) Budget Changes affect the Capital Expenditure Budget Changes in District/ Municipalities in","PeriodicalId":288046,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124124855","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":"Syaria Accounting Analysis of Murabahah Financing in Syaria Mandiri Bank Jambi Branch (Study Between Theory and Practice)","authors":"Mukhzarudfa Mukhzarudfa, M. Qodri","doi":"10.4108/eai.12-11-2018.2288790","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288790","url":null,"abstract":"This study analyzing murabahah financing products at the Jambi Syariah Mandiri Bank. When viewed from the needs of the community in meeting their needs, murabahah financing products are very important and more targeted than other financing products, because murabahah financing products are felt to be able to help the community's economy. Accounting is basically the recording medium as well as the calculation of economic activities including the variety of transactions. Thus, between record and count can be considered to be related to the meaning of account, measure, assess, evaluate, and even compute. Humans exist in the world, from its birth, essentially indirectly related to consumption and production activities. The history of science, including economics, was originally discovered and developed during the heyday of Islam with the ultimate goal being Falah (the happiness of the world-the hereafter materiallyspiritually) and its main base being the Tawhid sourced from the laws of the Qur'an and","PeriodicalId":288046,"journal":{"name":"Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia","volume":"170 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132036439","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}