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
A. Ambak, Irwan Yusof, S. Yamin, Suhaimi Mohd Shamsuddin
{"title":"The Effects of Lifestyles on Sustainable Consumption: A Conceptual Study of Cosmetics and Personal Care Products","authors":"A. Ambak, Irwan Yusof, S. Yamin, Suhaimi Mohd Shamsuddin","doi":"10.4108/eai.12-11-2018.2288827","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288827","url":null,"abstract":"Nowadays, it is noticeable that marketing strategies are moving towards sustainability due to several unsustainable consumption problems and one of the problems is packaging waste. Central to the problem is lifestyle. Lifestyle is one of the variables which fall within psychographic segmentation. Segmentation is the process where the market is divided into relevant groups that can be targeted by marketers. Previous study has employed VALS and AIO in India to predict lifestyle. Thus this study will also employ both measurement systems to re-validate the study findings in Malaysia and at the same time complement each measurement system deficiencies in defining lifestyles. Therefore, this study aims to identify the effect of consumers’ lifestyles of cosmetics and personal care products on sustainable consumption that can allow marketers and researcher to predict their different consumption habits that are reflected by different lifestyles. This conceptual study is solely based on an extensive review from literature and previous data. The sources of collecting literature are Google search and digital library. This study is expected to prove that self-fulfilment, self-identity, feeling of uniqueness and believers segment is the dominant lifestyle that makes more sustainable consumption.","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":"49 3 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":"115697478","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 Advantages of Aqad Shirkah and it’s Financial Performance Case Study: non-and Financial Institutions in Aceh, Indonesia","authors":"Damanhur Abbas, Jumadil Saputra, Falahuddin Falahuddin","doi":"10.4108/eai.12-11-2018.2288789","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288789","url":null,"abstract":"Shariah prohibits taking of the interest in the financing and investment activities includes providing fund for business activities. Nowadays, many businesspersons recognized that there is an opportunity to generate the profit from the intermediation between savers and investors or lenders and borrowers, and this led to the growth of varieties of financial system, one of them is Islamic non and institutions. In practices, the Islamic non-institutions as provider funds for business activities must be complying with the Shariah. This study is written to investigate the practice of aqad Shirkah and its advantages to the financial performance. A quantitative data analysis is used to calculate the Return on Asset (ROA), Return on Equity (ROE) and comparing the profits earned by both i.e. Non o Financial institutions. The secondary data were collected from two sources i.e. non-institutional (Jroh Production Company) and the institutional including BCA (Islamic) and BCA (Commercial) for one year (in 2016). The result of this study shows that the financial performance measured by ROA of non-institutional (e.g. Jroh Production Companies) and BCA (Islamic Bank) is categorized as very healthy. In contrast, the BCA (Commercial Bank) categorized as unhealthy. Meanwhile, by applying the value of ROE, their financial performance is still categorized as unhealthy. Further, the result of real profit earned from investment activities by non-institutional (e.g. Jroh Production Companies) is 4.29% (lower bound), 37% (upper bound) and in average, is 14.46%. It indicates the advantages of aqad Shirkah proved that the Islamic financial system more profitable and beneficial compared to other financial system utilized by Islamic and commercial bank in this case. Keyword: Sharia, Shirkah, Return on Asset (ROA), Commercial Bank","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":"10 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":"117133180","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. Khaddafi, I. Muda, M. Heikal, Wahyuddin Wahyuddin, Falahuddin Falahuddin
{"title":"Whether of Sharia Stock and Corporate Sukuk Play a Role in The Investment Yield Sharia Insurance in Indonesia","authors":"M. Khaddafi, I. Muda, M. Heikal, Wahyuddin Wahyuddin, Falahuddin Falahuddin","doi":"10.4108/eai.12-11-2018.2288818","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288818","url":null,"abstract":"This study aims to analyzed of the effect of Gross Sharia Stock and Corporate Sukuk to The Investment Yield Sharia Insurance in Indonesia. Using a causal research design in Indonesia Sharia Insurance from Financial Services Authority (OJK) Indonesia use for this research with used Smart PLS software. The results show that Gross Sharia Stock and Corporate Sukuk influence to Investment Yield Sharia Insurance in Indonesia. The data taken within a short span of 2 years. The implications for Indonesian Financial Services Authority in regulating and governance of stocks and Sukuk in the insurance industry in Indonesia. The results findings that Gross Sharia Stock as a variable considered in generating investment in sharia industry in Indonesia.","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":"87 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":"128758041","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. Noch, Victor Pattiasina, Y. Seralurin, Fighty Ratag
{"title":"Non-ethical Behaviour Mediates Relationship of Rules Obedience, Management Morality, and Effectiveness of Internal Monitoring System towards Accounting Fraud Tendency","authors":"M. Noch, Victor Pattiasina, Y. Seralurin, Fighty Ratag","doi":"10.4108/eai.12-11-2018.2288826","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288826","url":null,"abstract":"This research was conducted to examine impact of rules obedience, management morality, and effectiveness of internal controls, towards Accounting Fraud Tendency, which mediated by unethical behavior in Regional Devices Organization (RDO) at Keerom regency, Papua. Data was obtained through questionnaire. The questionnaire data itself was obtained from all staffs and accounting chiefs in RDO of Keerom regency. From 104 distributed questionnaires, there were only 98 questionnaires that could be received back. Next, from the 98 questionnaires, there were only 85 could be processed as data. Data was analyzed using path analysis through the assistance of SPPS computer program version 23.0. The results showed that obedience towards accounting rules and management morality has got positive and significant impact towards accounting fraud tendency. The effectiveness of internal management system has got positive impact, but not significant, towards accounting fraud tendency. The impact of non-ethical behavior as intervening between management morality and accounting fraud tendency was not dominant. In other side, non-ethical behavior, as intervening between accounting obedience and effectiveness of internal management system, towards accounting fraud tendency, has not got dominant impact.","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":"85 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":"123197999","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":"Governance, Risk Management Index, and Performance: A Comparative Study of Indonesian Islamic Compliant and Non-Compliant Firms","authors":"H. Husaini, S. Saiful","doi":"10.4108/eai.12-11-2018.2288828","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288828","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":"6 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":"121593756","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}
I. Iswadi, M. Marzuki, Yunina Yunina, M. Haykal, Mursidah Mursidah
{"title":"Knowledge of Aceh Entrepreneurs about Capital Market","authors":"I. Iswadi, M. Marzuki, Yunina Yunina, M. Haykal, Mursidah Mursidah","doi":"10.4108/eai.12-11-2018.2288785","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288785","url":null,"abstract":"This study aims to analyze the knowledge of Aceh entrepreneurs about the capital market and the factors that influence the increase in understanding of entrepreneurs about the capital market. This study is analyzed using a quantitative descriptive approach. This research sample is 120 Acehnese entrepreneurs. The sampling technique used is Judgment sampling. The results of the study show that the knowledge of Aceh entrepreneurs about the capital market is still low. Acehnese entrepreneurs do not understand the capital market so they are not interested in investing in the capital market. Seminars, stock game simulations and socialization of the capital market increase the knowledge of entrepreneurs and the understanding of the capital market. As a result, the desire of entrepreneurs to invest in the capital market also increases. The results of this study provide empirical evidence to policymakers about the need for capital market socialization for Aceh entrepreneurs and investment products in the capital market. Keyword: Knowledge, Entrepreneur, Capital Market","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":"7 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":"131865169","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}
Lakharis Inuzula, Razif Razif, Mia Ftriani, S. Wahyuni, Yuli Asbar, Widyanawati Siregar
{"title":"Effect Of Murabahah Volume Accumulation On Profitability Of Banking Institutions With Non Performing Financing (NPF) As Moderation Variables","authors":"Lakharis Inuzula, Razif Razif, Mia Ftriani, S. Wahyuni, Yuli Asbar, Widyanawati Siregar","doi":"10.4108/eai.12-11-2018.2288850","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288850","url":null,"abstract":"This research was conducted to know the influence of volume of Murahabah accumulation toward profitability with non performing financing (NPF) as the moderation variable with study case at Public Islamic Banks in Indonesia from 2011-2015. The secondary data was used in this research taken from financial statements of Public Islamic Banks in 2011-2015. The method of data analysis was statistical descriptive, classical assumption test and hypothesis test. The result of hypothesis indicated that the volume of Murabahah influence positively to profitability represented by ROA. While the research result of second hypothesis indicated that non performing financing (NPF) moderated the relationship between volume of Murabahah with profitability and also NPF which became the independent variable.","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":"130035792","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}
Marbawi Marbawi, A. Arifin, Sulaida Sulaida, N. Nurmala, Likdanawati Likdanawati
{"title":"The Influence Transformasional Leadership and Transactional Leadership on the Organization Citizenship Behaviour and Employee Performace on Bank Aceh Sharia","authors":"Marbawi Marbawi, A. Arifin, Sulaida Sulaida, N. Nurmala, Likdanawati Likdanawati","doi":"10.4108/eai.12-11-2018.2288831","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288831","url":null,"abstract":"The The purpose of this study is to influence transformational leaders and transactional leaders, and organization citizenship behaviour on performance of employees on PT. Bank Aceh Sharia Lhokseumawe. The research was to ana alyzed tat Bank Aceh Sharia employees located in Lhoseumawe City. The population in this research are all members of the employees at the Bank Aceh Sharia Lhokseumawe 146 employees, the samples of this researc 145 employees at Bank Aceh Sharia Lhokseumawe. The data were gathered by using Structural Equation Modeling (SEM) with an AMOS software program. The result of analysis of the research showed that transformational leaders and transactional leaders had positive and significant influence on organization citizenship behaviour and organization citizenship behaviour had positive and significant influence on performance of employees on PT. Bank Aceh Sharia Lhokseumawe. Otherwise transformational leaders dominant effect on organization citizenship behaviour of employees on Bank Aceh Sharia Lhokseumawe.","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":"8 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":"126326557","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 Issuance Of Sukuk Funds To Sharia Banking Performance","authors":"A. Atika, D. Saraswati","doi":"10.4108/eai.12-11-2018.2288846","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288846","url":null,"abstract":"The purpose of this study is to examine empirically how the influence of Sukuk (Islamic bonds) on the performance of Islamic Banks in Indonesia. This research is expected to explain that there is an increase in the performance of Islamic Banks in Indonesia, namely the ratio of liquidity, profitability and solvability with the Sukuk funds. Action Plan carried out on each evaluation strategy begins by defining a series of theoretical concepts, relevant levels of analysis, and measurable indicators. The dependent variable of this research is Return on Assets (ROA), Capital Adequacy Ratio (CAR) and the independent variable of this research is Sukuk (Sharia Bonds). ROA is the ratio between profit before tax to the average assets owned by a bank in one period, and CAR is the ratio of the obligation to fulfill the minimum capital that must be owned by the bank. The data analysis model uses multiple linear regression method. Data Observations used are data of these variables in the last four years, in 2014-2017. Data obtained from Bank Indonesia. Analysis carried out with SPSS Software (Statistical Package Social Science) The results of this study prove that the Sukuk (SKD) and the Sukuk sold (SKT) do not have a significant effect on ROA and prove that the Sukuk (SKD) and Sukuk sold (SKT) have a significant effect on CAR.","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":"370 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":"115904679","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":"Getting Prepared: Employee Readiness for Changes","authors":"Muhammad Faris, A. Kadiyono","doi":"10.4108/eai.12-11-2018.2288821","DOIUrl":"https://doi.org/10.4108/eai.12-11-2018.2288821","url":null,"abstract":"Considering the development of current global economy, every organization is required to continue to adapt and make changes to the progress of their organization. Changes made by the company require the management to prepare their employees to make some changes that are expected to be successfully implemented. This research was conducted to identify what employees need to prepare to deal with changes. Respondent in this research were 92 employees who have worked for at least 1 year in the head office and the factory of manufacturer and distribution of veterinary drugs in Bandung city which is currently experiencing a change in business direction and implementing new strategies. This research data was obtained through questionnaire method. The questionnaire used in this study was a readiness for changes questionnaire to measure employee’s beliefs, attitudes, and intentions towards changes that occur. Data were analyzed quantitatively through descriptive statistical analysis.The result of this study showed that employees have not reached the condition of complete readiness to deal with changes that occur in the company. It indicates that there are other findings showing that dimensions of beliefs have a significant contribution to employees’ readiness for changes.","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":"64 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":"126551650","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}