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Journal : PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC)

The Effect of Time Pressure and Supervision Actions on Premature Termination of Audit Procedures at the Syamsul Bahri TRB Public Accounting Firm Irawan, Dedi; Muammar Rinaldi; Indra Mawanta Ginting
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 1 (2022): 2023 Global Economy and Business Recovery Strategy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v1i1.157

Abstract

This study aims to determine whether Time Pressure has a significant effect on Premature Sign off of Audit Procedures at Syamsul Bahri TRB Public Accounting Firm, knowing whether Supervision have a significant effect on Premature Sign off of Audit Procedures at Syamsul Bahri TRB Public Accounting Firm and find out whether time pressure and supervision has a significant effect on premature sign off of audit procedures at Syamsul Bahri TRB Public Accounting Firm. The research methodology used is descriptive quantitative method. The type of data used in this study is quantitative data, namely data obtained in the form of numbers or numbers. Data sources are primary and secondary data. Primary data is obtained from questionnaires while secondary data is obtained from theories and journals related to the variables under study. The population in this study was the auditor of Syamsul Bahri's Accounting Office, which amounted to 37 auditors. By using census samples, the number of samples obtained is 37 auditors. The results of the analysis showed that Time Pressure had a significant effect on Premature Sign off of the audit procedures at Syamsul Bahri TRB Public Accounting Firm based on the results of partial hypothesis testing, namely tcount (5,854) <t table (2,03224). The results of the analysis show that Supervision have a significant effect on Premature Sign off of the Audit Procedures at the Syamsul Bahri TRB Public Accounting Firm based on the results of the partial hypothesis test, namely tcount (3.773)> t table (2.03224). The results showed that time pressure and supervision had a significant effect on Premature Sign off of the audit procedures at Syamsul Bahri TRB Public Accounting Firm based on the results of simultaneous hypothesis testing, which was equal to Fcount (25,569)> (Ftable) = (3,28). The results of this study are supported by the value of R square (R2) = 0.601 or 60.1% which means that Time Pressure and Supervision simultaneously have an effect of 39.9% on Premature Sign off of Audit Procedures. While the remaining 59.1% is influenced by other variables not examined, such as materiality, Locus of Control, Risk Audit, Review Procedure, ethical awareness and others.
The Effect of Green Marketing and Green Product Implementation on Ecobag Purchasing Decisions at Goodiebag.del Medan Tiffanny Calista Susanto; Ihdina Gustina; Muammar Rinaldi
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 2 (2023): Regional Economics Development and Business Transformation in the Digital Era
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v2i1.115

Abstract

People’s daily activities are inseparable from the use of plastic bags, from supermarkets to small shops, all of them use a plastic bag as a means of storing groceries. Then the remaining use of plastic bags is what causes long-terms damage to the ecosystem and the surrounding natural environment. Because plastic waste is classified as difficult to decompose and if it continues to be sustainable towards the accumulation of plastic waste, it is feared that it will cause air pollution and damage to the surrounding marine ecosystem. This study used quantitative methods and the purpose of this study is to see purchasing decisions through the implementation of green marketing and green products. This study collected data through questionnaire techniques that were distributed to consumers measured by Likert scale and the sampling technique used is saturated sampling. The results showed that green marketing and green products have a significant influence on purchasing decisions.
Effectiveness of Project-Based Learning Model to Enhance Students' Creativity in Secondary Schools Irawan, Dedi; Muammar Rinaldi; Sri Rezeki
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.296

Abstract

This study aims to analyze the effectiveness of the Project-Based Learning (PjBL) model in improving student creativity in secondary schools. Student creativity includes four main aspects, namely fluency, flexibility, originality, and elaboration. The study was conducted using a quantitative approach with a quasi-experimental design, involving two groups of students: an experimental group using the PjBL method and a control group using conventional learning methods. Data were collected through observation, creativity tests, and student learning motivation questionnaires. The results showed that the implementation of PjBL had a significant effect on increasing student creativity. Students in the experimental group showed higher creativity scores than the control group, with the most striking increase in the aspects of originality and elaboration. In addition, the PjBL model also increased student learning motivation as well as collaboration, critical thinking, and problem-solving skills. The integration of technology in PjBL, such as the use of digital devices and online resources, had a positive impact on students' learning experiences. However, this study also found several obstacles in the implementation of PjBL, such as the need for teacher training, time management, and infrastructure support. Therefore, a comprehensive strategy is needed to optimize the implementation of PjBL in secondary schools. Overall, the project-based learning model has proven to be effective in enhancing student creativity and is relevant to the demands of 21st century education.
The Effectiveness of E-WOM (Electronic Word Of Mouth) and Instagram Social Media Promotion on Purchase Intention at Liang Teh Sumatera Widuta, Lara; Muammar Rinaldi
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 2 (2023): Regional Economics Development and Business Transformation in the Digital Era
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v2i1.86

Abstract

The purpose of this research is to investigate the influence of e-wom on the purchase intention of customers at Liang Teh Sumatera, as well as the influence of Instagram social media promotion on their purchase intention. The study involves a population of 8,280 customers at Liang Teh Sumatera using a descriptive quantitative method. Sample size was calculated using Slovin's method at a 10% margin of error, giving 99 participants. Various research instruments including direct observation, literature review and respondent questionnaires were used to collect data. Multiple linear regression analysis was used to analyze the data. Multiple linear regression analysis was used to formulate and test three hypotheses in this study. The results of this study indicate that the effectiveness of e-wom and Instagram social media promotion has a significant impact on customers' purchase intentions.
ANALYSIS OF THE USE OF E-COMMERCE AND ITS IMPACT ON CONSUMER SATISFACTION AT MAWAR BAKERY AND CAKE SHOP, KATAMSO MEDAN BRANCH puspitasari, angelin; Sri Rezeki; Muammar Rinaldi
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 2 (2023): Regional Economics Development and Business Transformation in the Digital Era
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v2i1.90

Abstract

Mawar Bakery and Cake Shop Medan is a company that operates in the field of food sales with the main focus being bread and cakes. The products sold from this shop consist of sponge cake, plain bread & jam, various donuts, small breads, special cakes, various pies and pastries. The aim of this research is to determine the influence of e-commerce, digital payments and e-service quality on consumer satisfaction at the Mawar Bakery and Cake Shop Medan store. This type of research uses quantitative research, the data source in this research is a primary data source, the population in this research is all consumers who make purchases at Mawar Bakery and Cake Shop Medan, the number of which cannot be known and the sample in the research is 97 samples obtained using Lemeshow formula which is used to calculate samples in conditions where the population is unknown. Data collection techniques through questionnaires using Likert scale measurements.
Co-Authors Achmad Adek apriyandi Agustiana, Intan Rizki Ainul Mardhiyah, Ainul Ainun Saskia Nasution Amelia , Ananda Amelia, Regita Amril Amril Amril Ananda, Wizya Vita Andi Angela Anggraini Anggrini Manullang Anton Eka Saputra Anton Eka Saputra Antonio Lodian Antonio Lodian Avis Ayu Alfiani Zega Azzahra, Nabila BAMBANG SUTEJO Bambang Sutejo, Bambang Bernando Aldo Yosua Tambunan Br Silalahi, Hanna Hotmian Br Tarigan, Sri Wulandari Busiara, Abraham Cinta Marito Simbolo Debi Masri Debi Masri, Debi Dedeng Irawan dedi irawan Dedy Lazuardi Dedy Lazuardi Desma Erica Maryati Manik Dianita, Ami Diki Purnomo Dionisius Sihombing Edwin Sugesti Nasution Effendi, Ihsan Eko Wahyu Nugrahadi Eko Wahyu Nugrahadi Elisabeth Nainggolan Elisabeth Silaban Essi Laura Amanda Fadila Nisa Fadly, Nizamil Fahmi Ashari S. Sihaloho Fazira, Laila Era Febriana Verawaty Siagian Felix Felix Fildzah Darayani Mujasmara Fitri Yani Panggabean Friera, Ambrosya Gaby P.F Tampubolon Ginting, Era Mustika Haddad Alwi Haifa Azalia Pinem Halomoan Hutajulu HANDAYANI, TINA MUHARDIKA Harahap, Intan Hasibuan, Muhammad Rifqi Farhan Hasugian, Lola Alvita Hermansyah Hermansyah Hidayat, Agus Rahmad Hidayati, Sabilah Hilma Harmen Hutagalung, Joshua Ihdina Gustina Imamul Khaira Indra Maipita Indra Maipita Indra Mawanta Ginting Indriani, Selvi Intan Harahap Irma Herliza Rizki Irvan Rolyesh Situmorang Kartika, Anggi Khafi Puddin, Khafi Lazuardi, Dedy Limbong, Nikasyah Lokot Muda Harahap, Lokot Muda Lubis, Atika Atayarisah Lubis, Nazia Safira Lubis, Siti Chairani M Yudi Fajri Manalu, Christin Lince Natalia Manurung, Eka Valentina Manurung, Johanes Adrian Marpaung, Debora Tarigas Mela Novita Rizki Mesak Iek Mirnawati Mirnawati Monica Monica Muhammad Aldo Muhammad Bukhori Dalimunthe Muhammad Nazly Muhammad Ras Muis Muhammad Ras Muis Mujasmara, Fildzah Darayani Muliani, Rizka Munthe , Justin Theo Nadapdap, Yemima Eleonore Naibaho, Hotmaria Silva Dewi Nainggolan, Elisabeth Nanda Fridani Napitupulu, Venesia Nasution, Armin Rahmansyah Nasution, Putri Rahmadani Nico Nico Noni Rozaini Nova Khairunisa Putri Nugrahadi, Eko Nur Azizah, Esyha Pane, Idrus Hamonangan Panggabean, Rebecka Tri Talita Panjaitan, Rona A. P. Parno Sumanro Mahulae Pratama, Muhammad Farid Pulungan, Fikri Ardiansyah puspitasari, angelin Putri Wahyuni PUTRI WAHYUNI Putri Wahyuni Putri, Anggi Emalia Ramadhani, Nabila Rizki Rangga Restu Prayogo, Rangga Restu Ras Muis, Muhammad Raymon Pernando Pasaribu Rebecka Tri Talita Panggabean Reynalda Utari Karo-Karo Rian Pasaribu Richna Handriyani Rico Ramadhanu Rifqah Harahap Riris Amigo Simatupang Rizki Samora Muliana Rizsa Nabillah Romagiano Machario Sembiring Safitri, Laila Safitri, Maulinda Safitri, Putri Najwa Saputra, Firman Selen Anggereyani Sesilia Ariska Shinta Feronica Shinta Shinta Siburian, Rowinna Sihotang, Irene Chechilia Silaban, Elisabeth Sinaga, Anisa Fitria Sinurat, Evelyn Sitanggang, Enzelina Sitepu, Jupianus Sitio, Fridayani M. Situmorang, Frenky Sri Rejeki Sri Rezeki Sri Rezeki Sri Rezeki Sudirman Sudirman Sugara, Wira Hadi Sutantio, Andy SYAHPUTRA, OKY Syahrani, Desi Syamsul Arifin Syaputra, Iqbal Sylvia Fahzannah Tambunan, Toman Sony Tampubolon, Novia Christiani Tiffanny Calista Susanto Tina Muhardika Handayani Tina Muhardika Handayani Tio Fanny Toman Sony Tambunan TRI WULANDARI Trisna Saputri Verasuna Manik, Dwi Widuta, Lara Yonson Pane Yoshua, Bernando Aldo Yudho Wibowo Yuwanti Anlikie