Dina Agnesia Sihombing, Sagita Charolina Sihombing
{"title":"THE INFLUENCE OF INTELLECTUAL CAPITAL ON THE COMPANY FINANCIAL PERFORMANCE","authors":"Dina Agnesia Sihombing, Sagita Charolina Sihombing","doi":"10.24034/icobuss.v3i1.453","DOIUrl":"https://doi.org/10.24034/icobuss.v3i1.453","url":null,"abstract":"This research aims to determine the relationship between company intellectual capital and company performance. The company's intellectual capital is measured by three indicators, namely value added human capital (VAHU), structural capital value added (STVA), and value added physical capital (VACA). Meanwhile, company performance is measured by Return on Assets (ROA). The object of this research is the Basic Industry and Chemical Sector companies. The data used in this study is secondary data obtained from IDX for the 2017-2021 period. The research method was carried out using descriptive analysis and multiple linear regression analysis. The total research population was 65 companies. Sampling was carried out using a purposive sampling method so that only company data that met the criteria was processed. The results of this research show that STVA and VACA have a positive and significant effect on company performance, while VAHU has an insignificant negative effect.","PeriodicalId":511596,"journal":{"name":"International Conference of Business and Social Sciences","volume":"78 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139613013","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 RECEIVABLES TURNOVER, CURRENT RATIO, DEBT TO EQUITY RATIO (DER) AND RETURN ON EQUITY (ROE) ON FINANCIAL DISTRESS IN THE ENERGY SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2017-2021","authors":"Mimelientesa Irman, Okalesa Okalesa","doi":"10.24034/icobuss.v3i1.467","DOIUrl":"https://doi.org/10.24034/icobuss.v3i1.467","url":null,"abstract":"This study aims to determine the effect of Receivable Turnover, Current Ratio, Debt to Equity Ratio, and Return on Equity on Financial Distress in the Energy Sector listed on the Indonesian Stock Exchange 2017-2021 period. The object of this study is a company registered on the Indonesian Stock Exchange for the 2017 – 2021 period. The population in this study is 76 companies. The sampling technique used was nonprobability sampling with purposive sampling method and obtained a sample of 52 companies. The data analysis used is multiple linear regression analysis using Smart PLS 4.0 because the research data is not normally distributed. The results of this study indicate that the Receivable Turnover variable does have an influence on Financial Distress and Current Ratio, Debt to Equity Ratio.","PeriodicalId":511596,"journal":{"name":"International Conference of Business and Social Sciences","volume":"77 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139613026","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":"RECONSTRUCTION OF EMPOWERMENT-BASED MARKETING PERFORMANCE RECOVERY FOR MICRO AND SMALL BUSINESSES IN INDONESIA","authors":"Muhamad Imam Syairozi, R. Rozaini, An’im Fattach","doi":"10.24034/icobuss.v3i1.471","DOIUrl":"https://doi.org/10.24034/icobuss.v3i1.471","url":null,"abstract":"The Covid-19 pandemic has made most economic sectors, especially micro and small enterprises, stagnant and even bankrupt. This situation is what makes micro and small business enterprises change their sales strategy through digitalization schemes. The Covid-19 pandemic has indirectly prompted new changes in Indonesia's business style. Social media and marketplaces can become a new concept to make it easier for micro and small business actors to get more comprehensive marketing access. This study aims to initiate an ideal digital marketing adoption model for micro and small enterprise to restore economic conditions to their original state. The research method is an exploratory qualitative approach using primary data obtained from observations and interviews. The sampling technique used purposive sampling with the criteria of the sources being micro and small business actors assisted by the Department of Cooperatives and SMEs of Semarang, Surakarta, Grobogan, Pemalang, Purworejo. The flow of research analysis is data collection, data reduction, data presentation, and concluding. The results of this study indicate two alternative solution models, including training and startup development and training and scaleup development. The urgency of this research allows the government to carry out single submission online program management to minimize errors and monitor program progress. This solution model is expected to be a role model based on ta'awun (mutual relations) for other provincial governments in empowering micro and small business actors to become more optimal based on appropriate technology.","PeriodicalId":511596,"journal":{"name":"International Conference of Business and Social Sciences","volume":"9 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139524598","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}
Bella Tri Meitasari, Mohammad Khusnu Milad, Andhy Permadi
{"title":"ASSESSMENT OF SERVICE QUALITY OF PASURUAN E-SAMBAT APPLICATION WITH E-GOVQUAL DIMENSION APPROACH","authors":"Bella Tri Meitasari, Mohammad Khusnu Milad, Andhy Permadi","doi":"10.24034/icobuss.v3i1.461","DOIUrl":"https://doi.org/10.24034/icobuss.v3i1.461","url":null,"abstract":"Public services are government mediators in providing services to the needs of the community. The development of technology makes it easier for state and regional apparatuses to provide public services through an application called E-Government. Similarly, the Pasuruan City Communication and Information Agency has tried to organize the E-Sambat application. This study aims to provide an understanding of the quality of E-Sambat services based on the E-GovQual dimension approach, the gap between E-Sambat performance and public expectations for the E-Sambat application, and knowing which items will be prioritized to be immediately improved in the E-Sambat application. To analyze the feasibility of the application using GAP and the Important Performance Analysis (IPA) method is used to analyze items that are prioritized for improvement. Respondents in this study were 445 respondents. Based on the results of the analysis conducted, the quality of E-Sambat application services is very feasible with a feasibility percentage value of 100%, application performance GAP and public expectations for the Ease of Use variable of 0.08, Trust variable of -0.04, Functionality of the Interaction Environment variable of 0.02, Reliability variable of -0.03, Content and Information Display variable of 0.01, and the Community Support variable of 0.00. The overall average gap is 0.01 which means that people are satisfied with the E-Sambat application service. There are six items that are prioritized for improvement, namely TR 1 (security of personal data of E-Sambat users), TR 6 (access control of E-Sambat users), RLB 1 (speed in downloading E-Sambat forms), CAI 7 (use of colors in the E-Sambat application), CAI 8 (graphics in the E-Sambat application), and CS 5 (User questions answered quickly).","PeriodicalId":511596,"journal":{"name":"International Conference of Business and Social Sciences","volume":"08 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139612494","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. Subagyo, Gesty Ernestivita, Adisty Riska Hardianti
{"title":"THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL TECHNOLOGY AND GENDER TO FINANCIAL INCLUSION ON KEDIRI CITY, EAST JAVA SOCIETY","authors":"S. Subagyo, Gesty Ernestivita, Adisty Riska Hardianti","doi":"10.24034/icobuss.v3i1.463","DOIUrl":"https://doi.org/10.24034/icobuss.v3i1.463","url":null,"abstract":"Financial inclusion is one of the interesting discussions in global economic development. Indonesia is a country in ASEAN that has had the most rapid increase in financial inclusion in recent years. In the era of the Industrial Revolution 4.0, everyone is required to be able to follow the development of existing technology and information. This study aims to determine the influence of independent variables (financial literacy, financial technology, gender) on the dependent variable (financial inclusion) in the City of Kediri, East Java society.. This study is a causality study with quota sampling. The data of this study is quantitative by collecting data by questionnaire. The data analysis technique used is multiple linear regression. The result of this study based on t statistical tests shows that financial literacy has a positive effect on financial inclusion. While the variables of financial technology, and gender did not affect financial inclusion. Based on the statistical test F, all of the independent variables simultaneously influence the dependent variable (financial inclusion).","PeriodicalId":511596,"journal":{"name":"International Conference of Business and Social Sciences","volume":"29 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139613301","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. A. T. Wahyudi, Hardika Prayudi Styawan, Udik Jatmiko
{"title":"IMPLEMENTATION AND ACCOUNTABILITY OF FINANCIAL MANAGEMENT IN KEDUNGWARU VILLAGE, TULUNGAGUNG","authors":"M. A. T. Wahyudi, Hardika Prayudi Styawan, Udik Jatmiko","doi":"10.24034/icobuss.v3i1.465","DOIUrl":"https://doi.org/10.24034/icobuss.v3i1.465","url":null,"abstract":"The problem in this study is the measurement of the performance of the village government's financial statements in Kedungwaru Tulungagung in managing the village income and expenditure budget by focusing on financial performance analysis based on Permendagri No. 113 of 2014. This study uses a qualitative descriptive approach, using primary data sourced from APBDes from the period 2019-2021. The data analysis technique in this research is using trend analysis. The results of this study explain that financial reporting performance in terms of independence is in a constructive category, meaning that the intervention of the central, provincial and district governments has decreased because the village government is quite capable of managing its local autonomy. The results are obtained from the effectiveness of village finances that meet the criteria required by Permendagri No. 113 of 2014. Financial efficiency in the inefficient category exceeds the standard provisions of above 60%. Operational expenditure obtained by the average operating expenditure issued by the Village Government is appropriate. The growth of financial income obtained on average has fulfilled the element of financial performance accountability, because it has been able to maintain and increase its growth from one period to the next.","PeriodicalId":511596,"journal":{"name":"International Conference of Business and Social Sciences","volume":"5 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139525836","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}
Umar Syam, Andi Mappatompo, A. I. Haanurat, Buyung Romodhoni, Magister Manajemen, Univeristas Muhammadiyah Makassar
{"title":"THE INFLUENCE OF DIGITAL BANKING, SERVICE QUALITY, AND CUSTOMER SATISFACTION ON CUSTOMER LOYALTY OF PT. BANK SULSELBAR MAKASSAR MAIN BRANCH","authors":"Umar Syam, Andi Mappatompo, A. I. Haanurat, Buyung Romodhoni, Magister Manajemen, Univeristas Muhammadiyah Makassar","doi":"10.24034/icobuss.v3i1.455","DOIUrl":"https://doi.org/10.24034/icobuss.v3i1.455","url":null,"abstract":"Advances in banking technology provide convenience for customers through operational services in the form of Digital banking, which enables customers to conduct banking transactions via smartphones and other media. This study aimed to determine the effect of digital banking, service quality, and customer satisfaction on customer loyalty at PT. Bank Sulselbar Makassar Main Branch. This study uses a quantitative approach through the equation (Structural Equation Model/SEM) with Confirmatory Factor Analysis (CFA). Data was collected by distributing questionnaires to 375 customers using a two-stage random sampling technique. The data that has been collected is analyzed using AMOS 25.0.","PeriodicalId":511596,"journal":{"name":"International Conference of Business and Social Sciences","volume":"100 45","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139612363","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":"HUMAN RELATIONS, PROMOTING POSITION, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE","authors":"Rudi Wibowo, D. Djawoto","doi":"10.24034/icobuss.v3i1.460","DOIUrl":"https://doi.org/10.24034/icobuss.v3i1.460","url":null,"abstract":"All companies in realizing good management require appropriate employee criteria, tailored to the company's needs who are deemed capable of carrying out the tasks assigned by the company. So that the performance must be maximum and be able to carry out responsibilities effectively and efficiently. This research aims to examine the influence of human relations, promotion and work environment on employee performance at PT Arrow Indo Universal. This research is quantitative research. The respondents for this research were 70 employees from 7 divisions of PT Arrow Indo Universal. The variables of this research are human relations (X1), promotion (X2), work environment (X3) and employee performance (Y). The analytical methods used are descriptive analysis and multiple linear regression. The results of this research show that: (1) there is no significant influence between human relations on employee performance at PT Arrow Indo Universal; (2) there is a significant influence of promotion on employee performance at PT Arrow Indo Universal; (3) there is a significant influence of the work environment on employee performance at PT. Arrow Indo Universal.","PeriodicalId":511596,"journal":{"name":"International Conference of Business and Social Sciences","volume":"16 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139612438","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":"INTERPRETING THE RELATIONSHIP OF THE ACCOUNTING PROFESSION THROUGH CORE VALUES TO INTERNAL CONTROL IN PREVENTING MANAGEMENT IRREGULARITIES IN BUMN COMPANIES","authors":"Anitasiya Risky Indiasti, Lalu Takdir Junaidi","doi":"10.24034/icobuss.v3i1.447","DOIUrl":"https://doi.org/10.24034/icobuss.v3i1.447","url":null,"abstract":"This research aims to directly interpret the relationship between the accounting profession and the application of core values in companies using a phenomenological approach to prevent management irregularities in state-owned companies. This study uses a qualitative method with an approach carried out as internal phenomenology with accounting division employees using documentation and interviews. Data analysis uses noema, epoche, noesis, intentional reduction, and eidetic reduction. The results showed that carrying out a position as an accounting professional will uphold the values set by the company in the AKHLAK core value (Amanah, Kompetensi, Harmonis, Loyalitas, Adaptif, and Kolaboratif), which goes hand in hand with the accountant code of ethics that IAI has set in the design used to prevent and suppress irregularities that someone can commit. If a company wishes to operate within societal norms, customs, and values, the accounting profession must adhere to ethical standards that serve as the foundation for its work. It means they must follow the Accountant's Code of Ethics regulations.","PeriodicalId":511596,"journal":{"name":"International Conference of Business and Social Sciences","volume":"100 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139612568","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":"DECISION GENERATION Z INVESTMENT FROM A FINANCE BEHAVIOR POINT OF VIEW","authors":"Dian Kusumaningtyas, L. Ardini","doi":"10.24034/icobuss.v3i1.456","DOIUrl":"https://doi.org/10.24034/icobuss.v3i1.456","url":null,"abstract":"This research aims to analyze the influence of behavioral finance on stock investment decisions in Generation Z with interest as an intervening variable. Behavioral finance is an endless theme for us to uncover, the behavior of investors provides its own attraction with several variables that may influence decision-making in investing in shares. This research uses the methodQuantitative.The population in the research were students in Kediri City as Generation Z. The sampling method is Accidental Sampling. The total sample is 147 respondents. The data analysis technique in this research uses PLS Analysis because the variables used are latent variables so projections are needed to measure them and indicators are needed in the variables. Based on the results of the analysis, the overconfidence variable does not affect interest, this overconfidence variable also does not affect investment decisions directly or indirectly, namely through interest as an intervening variable. Furthermore, the fear of regret variable influences interest, it also influences investment decisions directly and indirectly, namely through interest as an intervening variable. The next variable is Herding, herding influences interest, but this variable does not influence investment decisions directly or indirectly.","PeriodicalId":511596,"journal":{"name":"International Conference of Business and Social Sciences","volume":"5 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139525837","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}