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Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia最新文献

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Determinants of Corporate Hedging Activities with Financial Distress as a Moderating Variable 以财务困境为调节变量的企业套期保值活动的决定因素
Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.1-10-2020.2305563
N. Kesumaningrum, Raden Andriyanto
{"title":"Determinants of Corporate Hedging Activities with Financial Distress as a Moderating Variable","authors":"N. Kesumaningrum, Raden Andriyanto","doi":"10.4108/eai.1-10-2020.2305563","DOIUrl":"https://doi.org/10.4108/eai.1-10-2020.2305563","url":null,"abstract":". This study aims to explore determinant variables of corporate hedging activities with financial distress as a moderating variable based on Agency Theory. Determinant variables tested were leverage, institutional ownership, company size, and company growth opportunity. Several companies in Indonesia have carried out hedging activities to protect operational and financial risks resulting from international trade. Sampling used with a purposive sampling technique and selected 165 companies from all companies listed on the Indonesia Stock Exchange in 2012-2018. This study found that leverage, institutional ownership, company size, and company growth opportunity significantly affect corporate hedging activities. Moreover, financial distress strengthens the effect of the independent variables on the dependent variable.","PeriodicalId":309797,"journal":{"name":"Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia","volume":"34 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":"127811032","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
Leadership Effect as a Moderating Variable to the Performance of CRM (UMN Case Study) 领导效应对客户关系管理绩效的调节作用(UMN案例研究)
Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.1-10-2020.2305644
Arief H, Y. Susanto, P. Winarno
{"title":"Leadership Effect as a Moderating Variable to the Performance of CRM (UMN Case Study)","authors":"Arief H, Y. Susanto, P. Winarno","doi":"10.4108/eai.1-10-2020.2305644","DOIUrl":"https://doi.org/10.4108/eai.1-10-2020.2305644","url":null,"abstract":". By studying the influence of Leadership as a moderating variable in CRM implementation, can be concluded the Effect of Leadership as a Moderating Variable on Performance CRM providing successful implementation results. A study was conducted on CRM at UMN with a population and a sample of CRM users at UMN. The results showed that: Data and Information variables had a positive influence on the CRM performance variables at UMN, with R2 of 0.532; Process variables have a positive influence with R2 of 0.555; Technology variables have a positive influence with R2 of 0.498; The Human Resources variable has a positive influence with R2 of 0.570. Meanwhile, the Leadership variable as a Moderator Variable has increased the R Square for each variable.The results is the variable that has the most decisive influence on CRM performance is the Variable of Human Resources; for this, it needs special attention when implementing CRM.","PeriodicalId":309797,"journal":{"name":"Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, 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":"129466903","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
LEVEL OF EDUCATION AND TAX COMPLIANCE FULLFILMENT: EVIDENCE FROM DUDUK SAMPEYAN, GRESIK, EAST JAVA INDONESIA 教育水平和税务合规履行:来自印尼东爪哇岛格雷西克duduk sampeyan的证据
Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.1-10-2020.2304909
M. Tambunan, I. Indriani
{"title":"LEVEL OF EDUCATION AND TAX COMPLIANCE FULLFILMENT: EVIDENCE FROM DUDUK SAMPEYAN, GRESIK, EAST JAVA INDONESIA","authors":"M. Tambunan, I. Indriani","doi":"10.4108/eai.1-10-2020.2304909","DOIUrl":"https://doi.org/10.4108/eai.1-10-2020.2304909","url":null,"abstract":". This study analyze implementation of tax compliance performed by the village apparatus in Duduk Sampeyan Districts for transactions relating the use of village funds and the challenges faced to fulfil those obligations. This study uses a qualitative approach. The results show cause of the low compliance of village treasurers with low level of education, which correlated with the low understanding of tax knowledge. The village officials had worked to the same steady pattern over a long period of time. The existence of new obligations in the form of tax administration is a challenge and become additional responsibility. The low level of compliance is not borne out of a desire to deliberately avoid paying taxes.The assistance process, which was designed to increase taxation knowledge in order to be able to carry out tax obligations as stipulated in the applicable taxation provisions need for adequate facilities and infrastructure, sufficient resources, and follow-up.","PeriodicalId":309797,"journal":{"name":"Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia","volume":"38 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":"129826979","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
Fraud Phenomenon in The Government Sector in Indonesia 印度尼西亚政府部门的欺诈现象
Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.1-10-2020.2305576
Sudrajat Sudrajat, R. Gamayuni, Lailatul Qodry
{"title":"Fraud Phenomenon in The Government Sector in Indonesia","authors":"Sudrajat Sudrajat, R. Gamayuni, Lailatul Qodry","doi":"10.4108/eai.1-10-2020.2305576","DOIUrl":"https://doi.org/10.4108/eai.1-10-2020.2305576","url":null,"abstract":". This study aims to prove the factors that can reduce fraud in the public sector in Indonesia, especially in Lampung Province. Fraud is an action that endangers the sustainability of an organization because the organization will massively be destroyed when fraudulent practices cannot be detected. Collecting data in this study through a questionnaire with respondents internal and external auditors of local government in Lampung Province. The data were processed using the PLS Structural Equational Model (SEM). The results showed that gender and task complexity did not affect fraud. The audit process is conducted in accordance with State Financial Audit Standards so that whoever carries out the audit, will give the same conclusion. The complexity of the auditor's duties does not affect fraud practice. When the auditor has several duties, the completion process will always go through the supervision of the supervisor so that the audit process still in high quality.","PeriodicalId":309797,"journal":{"name":"Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia","volume":"125 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":"127014801","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
Narcissism CEOs and Earning Management in Islamic Bank Evidence in Indonesia 印尼伊斯兰银行的自恋ceo与盈利管理
Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.1-10-2020.2305571
N. Savitri, D. Siswantoro
{"title":"Narcissism CEOs and Earning Management in Islamic Bank Evidence in Indonesia","authors":"N. Savitri, D. Siswantoro","doi":"10.4108/eai.1-10-2020.2305571","DOIUrl":"https://doi.org/10.4108/eai.1-10-2020.2305571","url":null,"abstract":"This study examines relationship between psychological aspects of CEOs in Islamic Banking to earnings management, psychological aspects related to narcissism CEO. Based on the upper echelon theory, this study picks up the notion that narcissistic CEOs take advantage of accounting choices to enhance their firms and inherently their own personal track records. CEO considered parties related to the company's strategy and decision making, specifically for loan loss provision that represents earning management in the bank industry. Limited research in Islamic area especially in Islamic bank, which explain the psychological aspect from CEO. This study uses a sample of Islamic Banking in Indonesia 2014-2018, which is to measure CEO narcissism by using a photo size of CEO from the annual report, measurement of earnings management using loan loss provision. This study found evidence that there is no relationship between the psychological features of the CEO on earnings management in Islamic Bank.","PeriodicalId":309797,"journal":{"name":"Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, 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":"126237680","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
The Effect of Profitability and Growth on Micro Small and Medium Enterprise (MSME) Capital Structure with The Size of The Company as a Control Variable 以公司规模为控制变量的盈利能力和成长性对中小微企业资本结构的影响
Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.1-10-2020.2305573
A. Indra, B. Wibowo, S. Sembiring, Mega Metalia
{"title":"The Effect of Profitability and Growth on Micro Small and Medium Enterprise (MSME) Capital Structure with The Size of The Company as a Control Variable","authors":"A. Indra, B. Wibowo, S. Sembiring, Mega Metalia","doi":"10.4108/eai.1-10-2020.2305573","DOIUrl":"https://doi.org/10.4108/eai.1-10-2020.2305573","url":null,"abstract":"MSME is one of the drivers of the economy today. However, limited capital can be a limiting factor for the growth of MSMEs. Errors in decision making regarding the composition of debt will affect business operations. This study aims to examine the effect of profitability and growth on MSME capital structure with company size as a control variable during 2017-2019. With quantitative descriptive methods, this study examines the financial statements of the MSME Lampung Province available at Bank Mandiri Lampung in the 2017-2019 period. Samples that met the criteria of 34 MSME units and were processed using SPSS resulted in the finding that profitability had a nonsignificant positive effect on MSME capital structure and growth had a significant positive effect on MSME capital structure.","PeriodicalId":309797,"journal":{"name":"Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia","volume":"96 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":"128569099","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
IMPLEMENTATION OF SHORT-TERM FORECASTING MODELS IN THE NATURAL GAS INDUSTRY FINANCIAL DATA 实现天然气行业短期财务数据预测模型
Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.1-10-2020.2304916
Rialdi Azhar, S. Sembiring, M. Muslimin, F. Kesumah
{"title":"IMPLEMENTATION OF SHORT-TERM FORECASTING MODELS IN THE NATURAL GAS INDUSTRY FINANCIAL DATA","authors":"Rialdi Azhar, S. Sembiring, M. Muslimin, F. Kesumah","doi":"10.4108/eai.1-10-2020.2304916","DOIUrl":"https://doi.org/10.4108/eai.1-10-2020.2304916","url":null,"abstract":"Financial data especially the natural gas industry that will be projected must have high accuracy. Problems: These data are time-series data and contain heteroscedasticity so that they require forecasting models with low error rates. The data used in the study are daily financial data from natural gas from 2014 to 2019. Short-term forecasting model (GARCH) which has the advantage of modeling data with heteroscedasticity. AR1, GARCH 1.1 short-term forecasting model is stated as a model that has the advantage of modeling data with a high degree of accuracy. The forecasting model can be used by various parties in finding the accuracy of information to come so that planning decisions have been prepared and prepared.","PeriodicalId":309797,"journal":{"name":"Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia","volume":"95 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":"116403967","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 Psychological Well-being and Subjective Well-being on Grade Point Average with Self-compassion as Variable Moderating 以自我同情为变量调节的心理幸福感和主观幸福感对平均成绩的影响
Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.1-10-2020.2304930
Y. Yuningsih
{"title":"The Effect of Psychological Well-being and Subjective Well-being on Grade Point Average with Self-compassion as Variable Moderating","authors":"Y. Yuningsih","doi":"10.4108/eai.1-10-2020.2304930","DOIUrl":"https://doi.org/10.4108/eai.1-10-2020.2304930","url":null,"abstract":"Psychological well-being focuses on eudaimonic well-being, while Subjective well-being focuses on the way individuals evaluate their lives by involving evaluations on two components, namely cognitive and affective. Self-compassion is the ability of individuals to pay attention and care for themselves when experiencing challenges, problems, and difficulties in life and is able to see it as a part of human life experiences, one of the factors that can affect GPA is psychological well-being, subjective well-being and self-compassion. The purpose of this study is to determine the effect of Psychological Well-being and Subjective Well-being on GPA collages student with Self-compassion as variable moderating. The results show that there are positive and significant effects between Psychological wellbeing, Subjective well-being and Self-compassion variable is a quasi-moderating. This illustrates that Psychological well-being and Subjective well-being can increase GPA, and self-compassion can support Psychological well-being and Subjective well-being to increase a GPA collages student","PeriodicalId":309797,"journal":{"name":"Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia","volume":"58 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120925583","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
Increasing Competitiveness of Micro, Small and Medium Enterprises Through the Application of Green Marketing Mix to Support for Tourism Sector 运用绿色营销组合支持旅游业，提高中小微企业竞争力
Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.1-10-2020.2305000
Erni Yuningsih, Rachmat Gunawan, Endang Silaningsih
{"title":"Increasing Competitiveness of Micro, Small and Medium Enterprises Through the Application of Green Marketing Mix to Support for Tourism Sector","authors":"Erni Yuningsih, Rachmat Gunawan, Endang Silaningsih","doi":"10.4108/eai.1-10-2020.2305000","DOIUrl":"https://doi.org/10.4108/eai.1-10-2020.2305000","url":null,"abstract":". The research aims to determine 1) the application of green marketing mix to SMEs 2) study and analyze the effects of green marketing mix both simultaneously and partially in increasing competitiveness. The object of research for SMEs is food products and handicrafts. This research method is descriptive and verification. The data analysis technique used multiple linear regression analysis, correlation analysis, determination coefficient analysis, and F test and t-test. The results show that business actors must be more innovative in implementing a green marketing mix, consumers who are educated about environmentally friendly products are usually willing to buy expensive prices. Simultaneously and partially green products, green prices, green places, and green promotion have a positive and significant effect on the competitiveness of SMEs. Implementing the Green Marketing Mix requires a fundamental approach, comprehensive and integrated with all functional aspects of marketing, including the overall marketing mix.","PeriodicalId":309797,"journal":{"name":"Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia","volume":"125 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":"123128735","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
Corporate Governance on Share Price Performance of Big Cap Issuers During Covid-19 Pandemic 新冠肺炎疫情期间公司治理对大盘股发行人股价表现的影响
Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.1-10-2020.2305566
N. Kusumawardani
{"title":"Corporate Governance on Share Price Performance of Big Cap Issuers During Covid-19 Pandemic","authors":"N. Kusumawardani","doi":"10.4108/eai.1-10-2020.2305566","DOIUrl":"https://doi.org/10.4108/eai.1-10-2020.2305566","url":null,"abstract":". This study aims to determine the effect of corporate governance on the share price performance of big cap issuers during the Covid-19 pandemic in Indonesia. In this study, corporate governance used five components such as institutional ownership, board size, CEO duality, independent commissioners and ownership concentration while share price performance used stock returns. Hypothesis testing using multiple linear regression. The sample of this research included twenty corporate of big cap issuers in Indonesia Stock Exchange (BEI). The results of hypothesis testing indicate that there is an insignificant relationship between the variables of institutional ownership, board size, CEO duality, and independent commissioners on stock returns, while ownership concentration indicate a significant negative relationship with stock returns during the Covid-19 pandemic. From the results of the study, the components of corporate governance on share price performance during Covid-19 pandemic need more researchable.","PeriodicalId":309797,"journal":{"name":"Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, 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":"128939939","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
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