International Conference of Business and Social Sciences最新文献_第7页

HORIZONTAL PROFIT AND LOSS ANALYSIS AT PDAM SURYA SEMBADA SURABAYA 泗水 Pdam Surya SEMBADA 的横向损益分析

International Conference of Business and Social Sciences Pub Date : 2024-01-15 DOI: 10.24034/icobuss.v3i1.397

Thomas Khrisna Sidharta, Prasetyo Widyo Iswara

{"title":"HORIZONTAL PROFIT AND LOSS ANALYSIS AT PDAM SURYA SEMBADA SURABAYA","authors":"Thomas Khrisna Sidharta, Prasetyo Widyo Iswara","doi":"10.24034/icobuss.v3i1.397","DOIUrl":"https://doi.org/10.24034/icobuss.v3i1.397","url":null,"abstract":"Financial reports can be a medium for making decisions by management in an effort to develop company performance. In connection with the background that has been stated, the problem that will be discussed in this study is how to do a horizontal analysis on the income statement of PDAM Surya Sembada Surabaya. The objective of this study is to measure the financial performance obtained from the income statement at PT PDAM Surya Sembada Surabaya. The descriptive method was utilized in this research, which serves as an object of research based on the data provided systematically during the examination. The result of this study is according to the data above, it can be viewed in the amount of operating income which decreased by 2.45% or 21,100,962 in 2019. The decrease was caused by water revenues of 2.16% or 16,823,356 in 2019, and non-water revenues experienced an increase of 5.17% or 4,277,606 in 2019. Then the total operating expenses decreased by 2.33% or 13,128,794 in 2019. This decrease was due to operating expenses which decreased by 3.12%% or 13,468,502 in 2019 and depreciation and amortization expenses experienced a decrease of 10.11% or 8,236,114 in 2019. The conclusions is horizontal financial statement analysis can also compare three or more financial reports. Where data from earlier periods can be used as a basis for comparison for all previous dates or periods. Horizontal analysis can be done in absolute or percentage form.","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":"139622072","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

IMPLEMENTING IOT AND MACHINE LEARNING FOR DISASTER MITIGATION 为减灾实施物联网和机器学习

International Conference of Business and Social Sciences Pub Date : 2024-01-15 DOI: 10.24034/icobuss.v3i1.396

Nur Laily, Muktar Redy Susila, Juwita Sari, Pontjo Bambang Mahargiono

引用次数: 0

A PHENOMENOLOGICAL PERSPECTIVE ON QUALITY OF WORK LIFE AND EMPLOYEE PERFORMANCE FOR COMMUNITY HEALTH CENTER 从现象学角度看社区卫生中心的工作生活质量和员工绩效

International Conference of Business and Social Sciences Pub Date : 2024-01-15 DOI: 10.24034/icobuss.v3i1.404

Muhammad Ary Aprian Noor, H. U. Anisah, Rini Rahmawati

引用次数: 0

THE EFFECT OF TOURISM ATTRACTION AND TOURIST EXPERIENCE ON REVISIT INTENTION MEDIATED BY TOURIST SATISFACTION (A STUDY AT MOUNT BROMO TOURIST DESTINATION, EAST JAVA) 以游客满意度为中介的旅游吸引力和游客体验对重游意向的影响（对东爪哇布罗莫山旅游目的地的研究）

International Conference of Business and Social Sciences Pub Date : 2024-01-15 DOI: 10.24034/icobuss.v3i1.401

I. Ismadi, Suwitho Suwitho

{"title":"THE EFFECT OF TOURISM ATTRACTION AND TOURIST EXPERIENCE ON REVISIT INTENTION MEDIATED BY TOURIST SATISFACTION (A STUDY AT MOUNT BROMO TOURIST DESTINATION, EAST JAVA)","authors":"I. Ismadi, Suwitho Suwitho","doi":"10.24034/icobuss.v3i1.401","DOIUrl":"https://doi.org/10.24034/icobuss.v3i1.401","url":null,"abstract":"This study aims to determine the influence of tourism attraction and tourist experience on revisit intention through tourist satisfaction as a mediating variable in a study at Bromo National Park. The four variables were tested to draw conclusions. This study used a quantitative approach, data collection techniques through observation, interviews, documentation, and distribution of questionnaires to 100 respondents, data analysis techniques using research instrument tests, path analysis, hypothesis testing, and Sobel test. Through this study, it shows that the influence of tourism attraction, tourist experience on tourist satisfaction has a positive and significant effect, the influence of tourism attractiveness, tourist experience on revisit intention indirectly mediated by tourist satisfaction has a positive and significant effect. Theoretical implications: tourist satisfaction as a mediator of tourism attraction and tourist experience can increase revisit intention, by increasing tourist satisfaction, it has the potential to increase revisit intention at the Mount Bromo tourist destination, East Java.","PeriodicalId":511596,"journal":{"name":"International Conference of Business and Social Sciences","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139529449","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 ROLE OF ORGANIZATIONAL AGILITY MEDIATION ON INFLUENCE OF COMPETITIVE ADVANTAGE IN THE MSMES FASHION SECTOR IN DENPASAR CITY BASED ON DIGITALIZATION AND INNOVATION CAPABILITY 基于数字化和创新能力的组织敏捷性对登巴萨市时装业竞争优势影响的中介作用

International Conference of Business and Social Sciences Pub Date : 2024-01-15 DOI: 10.24034/icobuss.v3i1.399

P. Rahmayanti, Komang Ary Pratiwi

{"title":"THE ROLE OF ORGANIZATIONAL AGILITY MEDIATION ON INFLUENCE OF COMPETITIVE ADVANTAGE IN THE MSMES FASHION SECTOR IN DENPASAR CITY BASED ON DIGITALIZATION AND INNOVATION CAPABILITY","authors":"P. Rahmayanti, Komang Ary Pratiwi","doi":"10.24034/icobuss.v3i1.399","DOIUrl":"https://doi.org/10.24034/icobuss.v3i1.399","url":null,"abstract":"Micro, Small and Medium Enterprises (MSMES) in the local fashion sector are currently being heavily linked to the imposition of a strict ban on the import of used clothes by the government. The thrifting entrepreneur is called as one of the competitors of the local fashion product industry. Besides thrifting, fast fashion is also another competitor of the MSMES fashion sector. It shows that the conditions of the industry in the fashion sector have a considerable competitive threat and are very dynamic in nature. The local fashion sector must be able to have a competitive edge over its competitors. Maintaining a competitive advantage helps MSMEs in the fashion sector to outperform its competitors by producing superior or lower-cost products and services, thereby resulting in increased sales. The development of this model integrates the capabilities of innovation, digitalization, and organizational agility to be able to develop competitive advantages. The previous framework of competitive advantage on MSMES is still very rarely done by integrating digitization, innovation capability and organisational Agility. Based on the state of the art, the researchers want to develop a model that integrates innovation capacity, digitalisation, and organizational agility as a model of development of competing excelence on the MSMES local fashion sector in Denpasar City.","PeriodicalId":511596,"journal":{"name":"International Conference of Business and Social Sciences","volume":" 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139622916","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

ACCOUNTING PRACTICE AND SUSTAINABILITY REPORTING IN INSTITUTIONAL THEORY PERSPECTIVE 制度理论视角下的会计实践与可持续发展报告

International Conference of Business and Social Sciences Pub Date : 2024-01-15 DOI: 10.24034/icobuss.v3i1.403

Andajani Andajani, T. Sawarjuwono

{"title":"ACCOUNTING PRACTICE AND SUSTAINABILITY REPORTING IN INSTITUTIONAL THEORY PERSPECTIVE","authors":"Andajani Andajani, T. Sawarjuwono","doi":"10.24034/icobuss.v3i1.403","DOIUrl":"https://doi.org/10.24034/icobuss.v3i1.403","url":null,"abstract":"This article documents and classifies sustainability accounting practices carried out by companies based on the frame of institutional theory. To achieve this goal, article writing is carried out based on reviews of articles published in various academic journals. The articles that were the object of the review were research papers that investigated the accounting implementation process and sustainability reporting in business entities. In the framework of institutional theory, the implementation of accounting and sustainability reporting by companies to date can be called a change (isomorphism) from conventional accounting practices. Based on the results of the research that has been done, the isomorphism can be further classified into three dimensions of the change process, namely (a) coercive isomorphism; (b) change through mimetic isomorphism; and (c) changes due to need or obligation (normative isomorphism). Thus, the results of the research show that not all of the accounting and sustainability reporting practices carried out by the company are based on the needs and obligations according to norms, but some are simply imitating or following along, some are even based on compulsion.","PeriodicalId":511596,"journal":{"name":"International Conference of Business and Social Sciences","volume":" 33","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139621140","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

TRUST AS MEDIATION OF SOURCE CREDIBILITY, SOURCE ATTRACTIVENESS AND ADVERTISING TO PURCHASE INTENTIONS OF PRODUCTS PROMOTED BY TRASH TASTE PODCAST 信任是来源可信度、来源吸引力和广告对垃圾品位播客促销产品购买意向的调解作用

International Conference of Business and Social Sciences Pub Date : 2024-01-15 DOI: 10.24034/icobuss.v3i1.402

Sean Alessandro, Lydia Ari Widyarini, Yuliasti Ika Handayani

{"title":"TRUST AS MEDIATION OF SOURCE CREDIBILITY, SOURCE ATTRACTIVENESS AND ADVERTISING TO PURCHASE INTENTIONS OF PRODUCTS PROMOTED BY TRASH TASTE PODCAST","authors":"Sean Alessandro, Lydia Ari Widyarini, Yuliasti Ika Handayani","doi":"10.24034/icobuss.v3i1.402","DOIUrl":"https://doi.org/10.24034/icobuss.v3i1.402","url":null,"abstract":"Influencer marketing has now become an important component of digital marketing strategies, serving as an effective means to connect with target audiences. social media influencers, yield more influence than traditional celebrities. This quantitative study aims to find out the influence of source credibility and source attractiveness in a influencer-followers relationship, including trust development, expertise, authenticity, homophily, physical attractiveness, and the mediating effect of trust on credibility, source attractiveness, and purchase intention. Independent variables in this study are expertise, authenticity, physical attractiveness, and homophily. The object of this study is Trash Taste Podcast, with anime product. The sample of this research are people on Trash Taste Reddit aged 18 or older from active members in the subreddit. Data obtained from a web-based questionnaire was processed by using the structural equation model (SEM) using the PLS-SEM which is available on the Smart PLS. The data was processed with both PLS algorithm and bootstrapping. This research result: influencers’ expertise, and homophily play a significant role in building follower trust and create purchase intention. There isn’t significance between both authenticity and physical attractiveness to trust.","PeriodicalId":511596,"journal":{"name":"International Conference of Business and Social Sciences","volume":"5 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139529853","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

DESIGNING A VIDEO COMPANY PROFILE TI USS AS A MARKETING MEDIA BASED ON CONSUMER PERCEPTION 根据消费者感知设计视频公司简介，将其作为营销媒体

International Conference of Business and Social Sciences Pub Date : 2024-01-15 DOI: 10.24034/icobuss.v3i1.405

Daniel Octavian Cahya Putra, Anita Oktaviana Trisna Devi, Yunita Primasanti, Bekti Nugrahadi

{"title":"DESIGNING A VIDEO COMPANY PROFILE TI USS AS A MARKETING MEDIA BASED ON CONSUMER PERCEPTION","authors":"Daniel Octavian Cahya Putra, Anita Oktaviana Trisna Devi, Yunita Primasanti, Bekti Nugrahadi","doi":"10.24034/icobuss.v3i1.405","DOIUrl":"https://doi.org/10.24034/icobuss.v3i1.405","url":null,"abstract":"Nowadays, marketing is done a lot. The same thing was done by the TI USS Department. The marketing carried out is in the form of flyers, pamphlets, advertisements. However, until now this media method has not been considered effective in attracting consumers. Therefore, a research idea emerged to design a company profile video as a marketing medium. However, the design is based on consumer perception. There are ten attributes used in this research. These attributes include Facilities, Characteristics, Quality of Learning, Vision and Mission, Costs, Achievements, Accreditation, Strategic Location, Online Learning, Sentence Invitation. Then the 10 attributes were ranked to obtain the top 3 attributes, namely accreditation, strategic location and cost. These attributes require a correlation test on the characteristics of the respondents. It was found that accreditation was significantly correlated with the respondent's education level. Meanwhile, the nine attributes are not correlated. For this reason, further research needs to be carried out to review other factors. These factors include exploring interests and talents, parental support factors and career expectations factors.","PeriodicalId":511596,"journal":{"name":"International Conference of Business and Social Sciences","volume":" 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139622015","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

ANALYSIS OF THE INFLUENCE OF TRUST, ADVERTISING AND RISK PERCEPTION ON PURCHASING DECISIONS ON THE SHOPEE SITE IN TIKUNG DISTRICT 分析信任、广告和风险意识对在 Tikung 地区 shopee 网站上做出购买决定的影响

International Conference of Business and Social Sciences Pub Date : 2024-01-15 DOI: 10.24034/icobuss.v3i1.394

Dinda Nurfika Aprilia, Titin Titin, Kemal Farouq Mauladi, Luluk Nur Azizah

{"title":"ANALYSIS OF THE INFLUENCE OF TRUST, ADVERTISING AND RISK PERCEPTION ON PURCHASING DECISIONS ON THE SHOPEE SITE IN TIKUNG DISTRICT","authors":"Dinda Nurfika Aprilia, Titin Titin, Kemal Farouq Mauladi, Luluk Nur Azizah","doi":"10.24034/icobuss.v3i1.394","DOIUrl":"https://doi.org/10.24034/icobuss.v3i1.394","url":null,"abstract":"The purpose of this study was to determine the effect of trust, advertising and risk perception on purchasing decisions on Shopee sites in Tikung Districh both partially and simultaneously. The type of research used is descriptive with associative causal approaches. This research was conducted with a total of 60 consumers. The sampling technique used was purposive sampling technique. Hypothesis testing is done by multiple linear regression tests. through the SPSS 21 program for Windows. The results show partially the trust variables, advertisements, risk perceptions significantly influence purchasing decisions on Shopee sites in Lumajang City. And simultaneously trust, advertising and risk perception have a significant effect on purchasing decisions on Shopee sites in Lumajang City, with a coefficient of determination (R Square) obtained value of 0.113 which shows that 77% of purchasing decisions can be explained by trust, advertising and risk perception while the rest 23% of decisions are influenced by other variables not examined in this study.","PeriodicalId":511596,"journal":{"name":"International Conference of Business and Social Sciences","volume":"32 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139530011","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

GREEN HRM: A STUDY OF ENVIRONMENTALLY-FRIENDLY HRM PRACTICES 绿色人力资源管理：环保型人力资源管理实践研究

International Conference of Business and Social Sciences Pub Date : 2024-01-15 DOI: 10.24034/icobuss.v3i1.400

Endah Kurniawati, L. Ardini

引用次数: 0