Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)最新文献

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The Role of Enterprise Risk Management in Enhancing Firm Value Before and During the Covid-19 Pandemic in Indonesia 企业风险管理在印尼Covid-19大流行之前和期间提升企业价值的作用
Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020) Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.040
Sidik Ismanu, Anik Kusmintarti, E. Winarto
{"title":"The Role of Enterprise Risk Management in Enhancing Firm Value Before and During the Covid-19 Pandemic in Indonesia","authors":"Sidik Ismanu, Anik Kusmintarti, E. Winarto","doi":"10.2991/aebmr.k.210717.040","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.040","url":null,"abstract":"The aim of this study is to investigate the level of implementation of corporate risk management has a positive effect on firm value. Firm value is the investor's perception of the company's financial performance. The company's financial performance is often associated with share prices. Maximizing company value is very important for a company. The increase in company value is in accordance with the wishes of investors. Using a dataset of 12 banking financial service companies and 7 construction & property companies that have gone public in Indonesia. The data collection period is from 2017 to 2020. Tobin's Q is used to measure company value. Tobin's Q as a function of corporate risk management, and fundamental factors consisting of firm size, liquidity, leverage, profitability. Hypothesis testing with multiple linear regression. The findings of this study, in normal conditions there is a relationship between the application of risk management and the company's fundamental factors on firm value. During the Covid-19 pandemic, the company experienced a decline in the company's financial performance, resulting in the application of risk management and company fundamental factors that did not have a significant effect on company value. Keywords—enterprise risk management, firm size, liquidity, leverage, profitability, firm value","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129300966","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
The Effect of External Factors on the Sustainability of Msme Business in Medan City During Covid 19 Pandemy 新冠疫情期间外部因素对棉兰市中小微企业可持续性的影响
Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020) Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.027
R. Mardi, Indra Siregar
{"title":"The Effect of External Factors on the Sustainability of Msme Business in Medan City During Covid 19 Pandemy","authors":"R. Mardi, Indra Siregar","doi":"10.2991/aebmr.k.210717.027","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.027","url":null,"abstract":"The purpose of this study is to determine how the influence of external factors in the form of market access, business climate and financial limitations in Medan City on business continuity during the COVID 19 pandemic. The Indonesian economy is the economy of MSMEs because it contributes more than 60% of Indonesia's GDP, 70% of all businesses in Indonesia come from MSMEs. Quantitative descriptive research method used in this study by providing interviews and questions based on indicators on the independent and dependent variables. The MSME studied were culinary, travel and convection businesses that received credit and were not in banking financing. The result of the research is that the influence of external factors on business continuity in MSMEs, namely the business climate factor, limited market access and financial limitations, affect the business continuity of MSMEs in the Travel and Convection sector. Meanwhile, in the culinary sector, they are able to anticipate the limitations that exist due to the Covid 19 pandemic by changing their marketing strategies. Therefore the government must take policies that can support the Travel and Convection sector MSMEs to continue their business. Keywords—External factors, MSMEs, business continuity and pandemic","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128990551","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
The Mediating Effect of Financial Distress on Audit Tenure and Auditor Switching Towards Audit Delay 财务困境对审计任期和审计师转向审计延迟的中介作用
Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020) Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.008
Wiyarni, Bunyamin
{"title":"The Mediating Effect of Financial Distress on Audit Tenure and Auditor Switching Towards Audit Delay","authors":"Wiyarni, Bunyamin","doi":"10.2991/aebmr.k.210717.008","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.008","url":null,"abstract":"The aim of this study is to investigate the impact of audit tenure and auditor switching as an intervening variable on audit delay and financial distress. Manufacturing companies listed on the Indonesian Stock Exchange for the period 2016 to 2018 are the population of this analysis. This research uses purposeful sampling to obtain 14 businesses as an item. The hypothesis test is conducted using a partial least square. This study found that there is no effect of audit tenure and audit switching on audit delay. Audit tenure does not affect financial distress, but auditor switching affects financial distress. Indirectly, both audit tenure and auditor switching don't affect audit delay through financial distress. Keywords—audit tenure, auditor switch, financial distress, audit delay","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125677133","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
Financial Analysis to Predict Financial Distress of Small and Medium-Sized Entities in Malang City 马郎中小企业财务困境预测的财务分析
Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020) Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.035
K. Susilowati, N. I. Riwajanti, R. Widiastuti
{"title":"Financial Analysis to Predict Financial Distress of Small and Medium-Sized Entities in Malang City","authors":"K. Susilowati, N. I. Riwajanti, R. Widiastuti","doi":"10.2991/aebmr.k.210717.035","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.035","url":null,"abstract":"The goal of this study is to examine financial ratios to predict financial distress in small and medium-sized enterprises (SMEs) in the city of Malang. The financial ratios used as vector predictors are Liquidity Ratio proxied by Current Ratio (CR), Leverage Ratio proxied by Debt to Asset Ratio (DAR) and Profitability Ratio proxied by Return on Asset (ROA). Based on the results of multiple regression analysis with a significance level of 5%, the results of the study concluded that the model is fit and can be used to predict financial distress of SMEs in Malang city. Result of the study shows that: (1) profitability has a negative and significant effect in predicting financial distress of SMEs in Malang city with a wald test value is positive amounted to 7.167 and 0.007 significance value <0.05, (2) liquidity has no effect in predicting financial distress with a wald test value is positive amounted to 2.374 and 0.123 significance value >0.05, (3) leverage has a positive and significant effect in predicting financial distress of SMEs in Malang city with a wald test value is positive amounted to 17.995 and 0.000 significance value <0.05. On the basis of the above findings, it is suggested that: (1) for small and medium-sized companies, it may be used as a consideration for taking corrective action before it evolves into serious financial distress and leads to bankruptcy; (2) for academics and researchers, knowledge of the effect of profitability, liquidity and leverage in predicting financial distress, which may increase empirical and scientific evidence, may be used as a basis for predicting financial distress, (3) For the investor, it can be used as a consideration in making the right investment decisions. Keywords—profitability, liquidity, leverage, financial distress","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"176 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114615379","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
The Identification of Historical Tourism Potential in the Re-Branding of Kajoetangan Village 卡约坦干村品牌重塑中的历史旅游潜力识别
Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020) Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.016
Baroroh Lestari, P. I. Rifiani, W. Eka
{"title":"The Identification of Historical Tourism Potential in the Re-Branding of Kajoetangan Village","authors":"Baroroh Lestari, P. I. Rifiani, W. Eka","doi":"10.2991/aebmr.k.210717.016","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.016","url":null,"abstract":"The Kajoetangan area, is one of the economic centers in the city of Malang, East Java, Indonesia, during the Dutch colonial period. The Kajoetangan area is divided into corridors and Village areas. The focus of this research is RW 1, 9 and 10 Kauman Village, Klojen District. This study aims to identify the potential for historical tourism in Kajoetangan Village. This study uses a qualitative approach using in-depth interviews, documentation and observation. Then the collected data were analyzed descriptively. The results showed that Kajoetangan Village has a large enough historical tourism potential. Thus, it is possible to re-branding from the center of the economy to become a historical tourist spot. There are several things that become obstacles in its development, including the low level of literacy of the people of Kajoetangan Village towards historical tourism. Therefore, in this study a recommendation can be made that efforts to increase community literacy and resource conservation are needed to save the potential of historical tourism resources from further damage. Keywords—tourism resources, Kajoetangan Village, historical","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125577574","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
Bipartite Industrial Relations Settlement Assistance to Reduce Disputes Between Garment Company Workers and Entrepreneurs in Malang Regency 协助解决劳资双方关系,以减少玛琅县服装公司工人与企业家之间的纠纷
Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020) Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.005
F. Nurtjahjani, J. D. Pribadi, Masreviastuti, Sanita Dhakira, Ane Fany Novitasari
{"title":"Bipartite Industrial Relations Settlement Assistance to Reduce Disputes Between Garment Company Workers and Entrepreneurs in Malang Regency","authors":"F. Nurtjahjani, J. D. Pribadi, Masreviastuti, Sanita Dhakira, Ane Fany Novitasari","doi":"10.2991/aebmr.k.210717.005","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.005","url":null,"abstract":"","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122251104","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
Investment Feasibility Study Analysis on the Protected Water Supply System (SPAM) Project 保护供水系统(SPAM)项目投资可行性研究分析
Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020) Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.028
F. Rahmawati, Sugeng Sulistiono, Fita Setiati
{"title":"Investment Feasibility Study Analysis on the Protected Water Supply System (SPAM) Project","authors":"F. Rahmawati, Sugeng Sulistiono, Fita Setiati","doi":"10.2991/aebmr.k.210717.028","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.028","url":null,"abstract":"The objective of this study is to determine the feasibility of an investment in a drinking water supply system (SPAM) project in Gresik. Investment feasibility research is research into whether or not an investment project is feasible. The methodology used in this study there are three methods, namely: (1) Net Present Value (NPV) method, (2) Internal Rate of Return (IRR) method, and (3) Payback Period (PP) method. The results of the analysis of the feasibility study using the WACC. The calculation result of the Net Present Value (NPV) is positive and the value of the Internal Rate of Return (IRR) is greater than the WACC, so that the Drinking Water Supply System (SPAM) Project is declared feasible. The Payback Period for the investment using the Payback Period method is also feasible in terms of return on capital. Keywords—analysis of project feasibility studies, investment","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133403168","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
Does Pandemic Covid-19 Affect Foreign Tourist Visit in Jakarta? 大流行Covid-19是否会影响到雅加达的外国游客?
Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020) Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.051
F. Rahmawati, Nurafni Eltivia, N. I. Riwajanti, H. Wahyuni
{"title":"Does Pandemic Covid-19 Affect Foreign Tourist Visit in Jakarta?","authors":"F. Rahmawati, Nurafni Eltivia, N. I. Riwajanti, H. Wahyuni","doi":"10.2991/aebmr.k.210717.051","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.051","url":null,"abstract":"The purpose of this study is to predict foreign tourists visiting Jakarta. This research uses quantitative data methods. The data of this research is data on foreign tourist visits to Jakarta which were taken from January 2011 to September 2020 from the National Statistical Bureau. The results of the analysis using exponential smoothing with the help of Microsoft Excel show that the forecasting results in the 2021 period will increase by 16% from the 2020 period due to the spread of the global pandemic, namely Covid-19. this offers optimism for a revival for the tourism sector as well as for other sectors in Jakarta. Keywords—forecasting, exponential smoothing, foreign tourist, Covid-19 pandemic","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130808281","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 Cash Turnover, Receivable Turnover, and Inventory Turnover Towards Profitability of Consumer Goods Companies in Indonesia 现金周转率、应收账款周转率和存货周转率对印尼消费品公司盈利能力的影响
Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020) Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.039
Ertia Nursanti Eryatna, Nurafni Eltivia, Kuni Utami Handayawati
{"title":"The Effect of Cash Turnover, Receivable Turnover, and Inventory Turnover Towards Profitability of Consumer Goods Companies in Indonesia","authors":"Ertia Nursanti Eryatna, Nurafni Eltivia, Kuni Utami Handayawati","doi":"10.2991/aebmr.k.210717.039","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.039","url":null,"abstract":"This research aimed to find out the influence of cash turnover, receivable turnover, and inventory turnover toward profitability of consumer goods companies listed in Indonesia Stock Exchange in the period of 2016-2018 with total population of 51 companies. Sampling technique used in this study was purposive sampling and the number of samples obtained were as many as 21 companies. Methods of data analysis used in the study was multiple regression using SPSS 20 assistance. The result showed that cash turnover partially does not have significant effect on profitability. Receivable turnover and inventory turnover partially have significant effect on profitability. While cash turnover, receivable turnover, and inventory turnover simultaneously have significant effect on profitability. Keywords—cash turnover, receivable turnover, inventory turnover, profitability","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"16 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130619506","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
Relevant Accounting Information Systems 相关会计信息系统
Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020) Pub Date : 2021-07-19 DOI: 10.2991/aebmr.k.210717.030
Novrida Qudsi Lutfillah, Yenni Mangoting, R. E. Wijaya
{"title":"Relevant Accounting Information Systems","authors":"Novrida Qudsi Lutfillah, Yenni Mangoting, R. E. Wijaya","doi":"10.2991/aebmr.k.210717.030","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.030","url":null,"abstract":"","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130812967","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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