International Conference of Business and Social Sciences最新文献_第6页

INFLUENCE OF ACCOUNTING SYSTEMS AND ORGANIZATIONAL CULTURE ON MSMEs PERFORMANCE 会计制度和组织文化对中小微企业绩效的影响

International Conference of Business and Social Sciences Pub Date : 2024-01-16 DOI: 10.24034/icobuss.v3i1.425

L. Ardini, Suhermin Suhermin

引用次数: 0

THE MODERATING ROLE OF ENVIRONMENTAL UNCERTAINTY IN THE EFFECT OF STRATEGIC CHANGE ON FINANCIAL PERFORMANCE 环境不确定性在战略变革对财务业绩影响中的调节作用

International Conference of Business and Social Sciences Pub Date : 2024-01-16 DOI: 10.24034/icobuss.v3i1.424

Triyonowati Triyonowati, Suhermin Suhermin, Suwitho Suwitho, Rizki Amalia Elfita Rizki Amalia Elfita, Zhang Yi

{"title":"THE MODERATING ROLE OF ENVIRONMENTAL UNCERTAINTY IN THE EFFECT OF STRATEGIC CHANGE ON FINANCIAL PERFORMANCE","authors":"Triyonowati Triyonowati, Suhermin Suhermin, Suwitho Suwitho, Rizki Amalia Elfita Rizki Amalia Elfita, Zhang Yi","doi":"10.24034/icobuss.v3i1.424","DOIUrl":"https://doi.org/10.24034/icobuss.v3i1.424","url":null,"abstract":"The increasingly competitive environment has led to the reduction of firm performance. Companies are strived to be able to create strategic competitiveness to maintain their competitive advantage, so that firm performance can be maintained. Strategic change is a company effort to adapt in a competitive environment. In addition, changes in the external environment create environmental uncertainty that will worsen firm performance, so strategic change is the primary choice for companies to improve performance when environmental uncertainty increases. This study aims to analyze the effect of strategic change on firm performance, as well as the role of environmental uncertainty in moderating the relationship. Using purposive sampling method, this study uses 503 data of manufacturing companies listed on the Indonesia Stock Exchange during 2016-2020 period. This study uses multiple linear regression analysis and moderated regression analysis as its analysis technique. The results of this study indicate that strategic change has a positive and significant effect on firm performance and environmental uncertainty is able to strengthen this influence.","PeriodicalId":511596,"journal":{"name":"International Conference of Business and Social Sciences","volume":" 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139618595","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

HOW SHARIA FINANCIAL LITERACY MODERATED RELIGIOUS AND MUSLIM FINANCIAL BEHAVIOUR 伊斯兰教法金融知识如何调节宗教和穆斯林的金融行为

International Conference of Business and Social Sciences Pub Date : 2024-01-16 DOI: 10.24034/icobuss.v3i1.411

Nihayatu Aslamatis Solekah, Ahmad Muqarrabin Hakim

引用次数: 0

HOW LOCUS OF CONTROL INCREASE HUMAN RESOURCES PERFORMANCE? 控制力如何提高人力资源绩效？

International Conference of Business and Social Sciences Pub Date : 2024-01-16 DOI: 10.24034/icobuss.v3i1.417

I. Gede, Aryana Mahayasa

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AWARENESS AND COMPLIANCE ON MSME TAX OBLIGATIONS IN BOGOR REGENCY 博格尔县对 MSME 税收义务的认识和遵守情况

International Conference of Business and Social Sciences Pub Date : 2024-01-16 DOI: 10.24034/icobuss.v3i1.418

Evin Sofianti, Ginanjar Rahmawan

{"title":"AWARENESS AND COMPLIANCE ON MSME TAX OBLIGATIONS IN BOGOR REGENCY","authors":"Evin Sofianti, Ginanjar Rahmawan","doi":"10.24034/icobuss.v3i1.418","DOIUrl":"https://doi.org/10.24034/icobuss.v3i1.418","url":null,"abstract":"This study aims to analyze the compliance and taxation awareness of MSMEs in Bogor Regency. The research method used is quantitative. Data was collected by distributing questionnaires to 100 active MSMEs recorded in Disbudpar. The data was processed using Structural Equalling Modeling (SEM) and hypothesis testing using the SmartPLS (Partial Least Square) method. The results of the study of the effect of compliance and awareness of MSME taxpayers in the implementation of tax obligations have a significant effect on MSME tax revenue in Bogor Regency. This study also found that there is a need for an active role of tax officers in socializing policies and regulations for MSMEs, in order to educate public understanding and raise awareness of tax obligations. In addition, the number of MSME actors who have not been registered as taxpayers is not balanced with the total number of MSMEs. MSME taxpayers are dominated by micro-scale. The implications for the performance of MSME tax revenue are not optimal, not comparable to the assistance and incentives provided by the Government. By understanding tax policies and regulations, it is expected that compliance and awareness of MSME taxpayers in fulfilling their tax obligations.","PeriodicalId":511596,"journal":{"name":"International Conference of Business and Social Sciences","volume":" 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139619921","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 INFLUENCE OF SERVANT LEADERSHIP ON SERVICE INNOVATION BEHAVIOR THROUGH TRUST AND JOB CRAFTING AS A MEDIATOR AT BANK MANDIRI IN THE SOLO CITY AREA 以信任和工作雕琢为中介，研究服务型领导对独联体曼迪里银行服务创新行为的影响

International Conference of Business and Social Sciences Pub Date : 2024-01-16 DOI: 10.24034/icobuss.v3i1.420

Aji Hutomo Purnomo, Sinto Sunaryo Sinto Sunaryo

{"title":"THE INFLUENCE OF SERVANT LEADERSHIP ON SERVICE INNOVATION BEHAVIOR THROUGH TRUST AND JOB CRAFTING AS A MEDIATOR AT BANK MANDIRI IN THE SOLO CITY AREA","authors":"Aji Hutomo Purnomo, Sinto Sunaryo Sinto Sunaryo","doi":"10.24034/icobuss.v3i1.420","DOIUrl":"https://doi.org/10.24034/icobuss.v3i1.420","url":null,"abstract":"This research aims to examine the influence of servant leadership on service innovation behavior through trust and job crafting as mediators. This research involved Bank Mandiri employees in the Solo City area. A population of 435 employees and a research sample of 385 were used as the research sample. Data analysis uses Partial Least Squares-Structural Equation Modeling (PLS-SEM) to determine the relationship between variables. The research results show that: 1) Servant leadership significant positive effect on SIB; 2) Servant leadership significant positive effect on trust; 3) Servant leadership significant positive effect on job crafting;4) Servant leadership through trusthas no effect on SIB; 5) Servant leadership through job crafting significant positive effect on SIB; and 6) Servant leadership through trust andjob crafting positive effect on SIB. R2 value for the variable job craftingas big as0.139, on variables confidence of 0.258,and the SIB variable is 0.447. As for value Q2 in this research show that the variable value of job crafting, trust, and service innovation behavior is Q2> 0 so that the accuracy of the path model prediction is acceptable. Mark SRMR 0.092 in this study shows well-fitting modelso it is suitable for use in hypothesis testing.","PeriodicalId":511596,"journal":{"name":"International Conference of Business and Social Sciences","volume":" 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139619974","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

POSITIVE AND NEGATIVE IMPACTS OF USING THE ATLAS AUDIT APPLICATION IN SUPPORTING THE WORK OF AUDITORS IN KAP “X” 使用 Atlas 审计应用程序支持 KAP "X "审计员工作的积极和消极影响

International Conference of Business and Social Sciences Pub Date : 2024-01-16 DOI: 10.24034/icobuss.v3i1.412

Prasetyo Widyo Iswara, Nina Triolita

{"title":"POSITIVE AND NEGATIVE IMPACTS OF USING THE ATLAS AUDIT APPLICATION IN SUPPORTING THE WORK OF AUDITORS IN KAP “X”","authors":"Prasetyo Widyo Iswara, Nina Triolita","doi":"10.24034/icobuss.v3i1.412","DOIUrl":"https://doi.org/10.24034/icobuss.v3i1.412","url":null,"abstract":"The influence of technological changes that exist today has an impact on various areas of human life. Until various terms are known, such as remote auditing and Computer-Aided Audit Techniques (CAAT). The ATLAS audit application is a type of digital transformation implementation in the auditing industry and serves as an illustration of the development of computer-aided audit methodologies. The purpose of this study was to ascertain the effects of employing the ATLAS program to assist auditors in KAP \"X\" work. Based on theoretical studies, interview findings, questionnaire distribution, and literacy studies, the study technique employed is descriptive with a qualitative approach. Following that, data on the outcomes of research, interviews, questionnaires, and studies on literacy are gathered, examined, assessed, and conclusions are drawn. This study obtained the results that the ATLAS audit application has a positive impact in the form of work efficiency, time effectiveness in providing the necessary information output and accuracy to audit procedures that are missed, as well as low cost and easy to use. The questionnaire measurement found that the impact of using the ATLAS audit application was 68.8%. However, there is a negative impact from the implementation of the ATLAS audit application, which is more temporal or temporary. Based on this discussion, it can be concluded that the ATLAS audit application can have a positive impact in supporting the work of auditors.","PeriodicalId":511596,"journal":{"name":"International Conference of Business and Social Sciences","volume":"47 44","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139527977","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

EXPLORING THE FACTORS SHAPING STUDENT CHOICES IN HIGHER EDUCATION PROGRAMS 探索影响学生选择高等教育课程的因素

International Conference of Business and Social Sciences Pub Date : 2024-01-16 DOI: 10.24034/icobuss.v3i1.423

Muhammad Sofyan Do Musa, Husaen Hasan

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COMMUNITY SATISFACTION INDEX AT THE POPULATION AND CIVIL REGISTRATION OFFICE OF ROKAN HULU REGENCY 罗干湖区人口与民事登记办公室的社区满意度指数

International Conference of Business and Social Sciences Pub Date : 2024-01-16 DOI: 10.24034/icobuss.v3i1.421

Hidayat Hidayat, Hardianto Hardianto

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THE INFLUENCE OF LOCATION, SERVICE QUALITY, PRICE, BRAND IMAGE AND PRODUCT QUALITY ON CUSTOMER LOYALTY MEDIATED WITH INTEREST IN REPURCHASING SAUDIA HIJAB PRODUCTS 地点、服务质量、价格、品牌形象和产品质量对顾客忠诚度的影响与再次购买 SAUDIA HIJAB 产品的兴趣之间的关系

International Conference of Business and Social Sciences Pub Date : 2024-01-15 DOI: 10.24034/icobuss.v3i1.393

Maulida Izzayati, Nurul Badriyah, A. Muhtarom, DJ Dj, Imam Tresno Edy

{"title":"THE INFLUENCE OF LOCATION, SERVICE QUALITY, PRICE, BRAND IMAGE AND PRODUCT QUALITY ON CUSTOMER LOYALTY MEDIATED WITH INTEREST IN REPURCHASING SAUDIA HIJAB PRODUCTS","authors":"Maulida Izzayati, Nurul Badriyah, A. Muhtarom, DJ Dj, Imam Tresno Edy","doi":"10.24034/icobuss.v3i1.393","DOIUrl":"https://doi.org/10.24034/icobuss.v3i1.393","url":null,"abstract":"This research aims to determine the influence of location, service quality, price, brand image and product quality on customer loyalty mediated by repurchase interest in Saudi hijab products in the Kembangbahu village market (structural equation modeling (SEM) method - partial least squares (PLS). The sampling technique in this research used a simple random sampling technique. The method used for analysis is SEM with the Smart PLS version 3.0 tool. The tests used are Outer Model Test, Inner Model Test, Mediation Test and Hypothesis Test. Based on the results of the Validity test, it shows that the Loading Factor value is more than 0.7 and the AVE value is more than 0.5, which is declared valid. In the Reliability test, the Composite Reliability and Cronbach's Alpha values above 0.7 are said to be Reliable. On the variables of location, service quality, price, Brand image and product quality have a positive and significant effect on repurchase intention. In the location variable, service quality, price, brand image and product quality have a positive and significant effect on customer loyalty, and the repeat purchase interest variable also has a positive and significant effect on customer loyalty. It can be concluded that the results of this research show that location, service quality, price, brand image and product quality, if mediated by repurchase interest, will increase customer loyalty in the Kembangbahu village market.","PeriodicalId":511596,"journal":{"name":"International Conference of Business and Social Sciences","volume":" 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139622664","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