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Pattimura Proceeding : Conference of Science and Technology
Published by Universitas Pattimura
ISSN : -     EISSN : 28293770     DOI : https://doi.org/10.30598/PattimuraSci.2021.KNMXX
Core Subject : Science, Education, Agriculture, Engineering,
Agriculture, Biological Sciences & Forestry Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Energy Engineering Materials Science & Nanotechnology Mathematics Physics
This journal is created to archieve collection of publications from a national or international seminar at Pattimura University for Science, Technology, and Its Applications
Arjuna Subject : Umum - Umum
Articles 212 Documents
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Bridging Islamic Banking Ethics and Practice Through Digital Financial Innovation Technologies Hayati, Nurfitri Harkunti Kemala; Syahrul, Syadila
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p162-173

Abstract

This article explores how technology-innovation can enhance the ethics of Islamic banking (IB) and help to promote sustainable business. Incorporating both theoretical and analytical reasoning, this study combines the literature on IB ethics, fintech innovation, and sustainability frames. By drawing from existing empirical studies, this paper demonstrates how technology innovations like AI, blockchain and digital banking can enhance the Shariah governance aspect and ethical financial practices when taken holistically. The findings indicate that digitization provides strong potential to close the practical gap between Islamic banking and its ethical ideals. Blockchain technology enables monitoring and can mitigate information asymmetry, enhance transparency in profit-and-loss sharing which help to uphold Shariah compliance. digital could support sharia boards, islamic banks and regulators to enhance sustainability reporting, operational efficiency and compliance. This paper provides a new line of sight, which highlights digitization as an enabler for ethical and sustainable Islamic finance by relating the Islamic ethics to digital transformation and environmental commitment.
The Role of Fintech in Financial Inclusion: Analyzing 21st-Century Strategies, Innovations, and Challenges Rantina, Meilanta; Ahmad, Gatot Nazir
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p174-197

Abstract

This research discusses the role of financial technology (fintech) in enhancing financial inclusion in the digital era. Using a descriptive qualitative method, this research identifies the analysis, uniqueness, novelty, and strategies of fintech in expanding access to financial services for communities that have not yet been reached by the conventional banking system. The research results show that fintech has a positive impact on accelerating financial processes, increasing transaction efficiency, and providing alternative financing solutions for SMEs and individuals. However, there are challenges such as regulation, data security, and financial literacy that remain the main obstacles. The proposed solutions include strengthening government policies, enhancing digital literacy, and optimizing sustainable fintech business models. It seems there is no text provided for translation. The research findings reveal four main themes. First, fintech strategies have shifted from digital-only to a hybrid approach that combines digital platforms with networks of physical agents. Second, the biggest opportunities lie in leveraging data as a new asset and strategic partnerships using a B2B2C model. Third, disruptive innovation is not only in the product but in the entire user experience and the contextuality of services. Fourth, complex challenges include aspects of regulation that are not yet adaptive, the dual digital-financial literacy gap, and uneven infrastructure. Based on these findings, this research developed a Digital Financial Ecosystem Model that integrates these four aspects. The study concludes that optimizing the role of fintech requires a collaborative approach between fintech players, regulators, and the public to create an inclusive.
Integrating Blue Carbon into Indonesia’s Carbon Market Using the Total Economic Value Framework Paledung, Marannu; Amahoru, Nur Hikmah Helida; Latupeirissa, Christy Clayde
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p260-266

Abstract

Blue carbon ecosystems such as mangroves, seagrass meadows, and tidal marshes play a strategic role in climate change mitigation and in the provision of socio-ecological ecosystem services. Indonesia possesses the world’s largest blue carbon potential; however, integrating it into the national carbon market mechanism continues to face conceptual, methodological, and institutional challenges. This article aims to analyze the readiness of Indonesia’s regulatory and institutional frameworks for integrating blue carbon into the carbon market, and to develop an operational framework for applying Total Economic Value (TEV) in blue carbon accounting and valuation. This study adopts a qualitative, document-based approach with structured analysis of national regulations, international guidelines (IPCC, UNFCCC, SEEA-EA, and SEEA-Oceans), sustainability reporting standards (IFRS S2 and GRI), and secondary data derived from official reports and scientific literature. The findings indicate that the main weaknesses lie in limited coastal carbon stock data, the absence of a standardized national baseline, a weak Monitoring, Reporting, and Verification (MRV) system, and the lack of operational integration of TEV into carbon accounting and market mechanisms. This study proposes an integrative framework linking TEV, natural capital accounting, MRV, and sustainability reporting to enhance the credibility, transparency, and economic value of Indonesia’s blue carbon. Policy implications emphasize strengthening blue carbon accounting standards, establishing a national baseline, and cross-institutional integration to support the development of a sustainable carbon market
Clean Energy Reform: The Correlation Between Carbon Tax on Production Costs and Emissions of Power Plants Mulyanti, Dwinta; Putriyandari, Rofily; Rohman, Abdul; Nurcahyani, Novi
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p246-259

Abstract

This study examines the relationship between carbon tax payments, electricity production costs, and carbon emission indicators in coal-fired power plants (PLTU) in Indonesia following the implementation of the carbon tax policy in 2022. Using post-implementation operational data, this study applies a descriptive and associative quantitative approach, acknowledging the potential endogeneity and mechanical relationships embedded in emission-based fiscal variables. The results indicate that carbon tax payments are not significantly associated with electricity production costs, suggesting that cost structures remain dominated by coal prices and operational efficiency. In contrast, a strong positive association is observed between carbon tax payments and carbon emission intensity, reflecting the mechanical linkage between emission-based taxes and emission indicators rather than policy effectiveness. These findings imply that the current carbon tax in Indonesia functions primarily as a fiscal and emission-reporting instrument, rather than an effective environmental control mechanism. The study highlights the need for complementary policies, technological upgrades, and more robust empirical designs to properly evaluate the environmental effectiveness of carbon taxation
Digital Fatigue and Psychological Well-Being among Generation Z Students Hidayat, Asultoni Imam; Farhan, Farhan
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p198-205

Abstract

The swift progression of digital advancements has profoundly reshaped how Generation Z students live, as they depend considerably on digital tools for both their schoolwork and connecting with others. Yet, using these tools too much often causes digital weariness, a state marked by feeling physically and mentally drained from looking at screens for too long. This research investigates how digital weariness affects the mental health and overall psychological state of Generation Z students by deeply examining personal stories. We talked to five students who use digital devices for a minimum of six hours each day and carefully studied the information gathered using the Creswell and Poth method. The discoveries indicate that digital weariness causes issues like sore eyes, trouble focusing, feeling uninterested in things online, and problems sleeping, all of which make stress and worry worse and decrease the desire to learn. On an emotional level, it lessens joy and hurts relationships with friends and family. These outcomes emphasize how crucial it is to use digital tools in a healthy way and handle time wisely to protect students' mental health.
Digital Forensic Accounting in the Era of Cybercrime: A Global Bibliometric Review Surianto, Nurul Maghfirah; Setiawan, Ricky
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p267-280

Abstract

This study uses bibliometric analysis to examine developments and research trends in the field of forensic accounting from 2005 to 2025. Publication data extracted from the Scopus database is analyzed using VOSviewer software to map statistical patterns, visualize academic networks, and identify key research topics in this field. The results reveal dynamic shifts in publication volume caused by factors such as the increasing complexity of financial crime, advances in the integration of digital technologies, heightened expectations for transparency, evolving regulatory frameworks, increased interdisciplinary collaboration, and improved internal control mechanisms. The high volume of journal articles indicates strong global academic interest. In addition, the analysis highlighted significant contributions from both developed and emerging economies, including the United States, India, United Kingdom, Indonesia, South Korea and Australia. Key research topics include risk management, fraud detection, digital forensics, fraud analysis, digital compliance, and financial governance. This study underscores the ongoing need for research to improve fraud detection and prevention strategies, promote global academic collaboration, and strengthen efforts to maintain financial integrity and transparency
E-HRM: The Key to Modern Employee Performance with Productivity as the Mediator Darmawan, Diaz Prasetia; Arifianto, Chandra Fitra
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p206-212

Abstract

This study aims to analyze the impact of electronic human resource management (e-HRM) on employee performance, both directly and indirectly through the mediating role of work productivity. Using a quantitative approach and saturated sampling method, the data were analyzed using Structural Equation Modeling (SEM). The results show that e-HRM does not have a significant direct effect on employee performance, but it does have a significant effect on work productivity. In addition, work productivity significantly affects employee performance and effectively mediates the relationship between e-HRM and performance. These results indicate that the implementation of e-HRM does not automatically improve performance, but operates indirectly by encouraging increased work productivity. Theoretically, this study expands the understanding of the role of e-HRM by emphasizing the importance of productivity as a key mechanism for explaining the relationship between e-HRM systems and employee performance.
Structural Analysis of Key Factors Influencing the Sustainability of Urban Green Spaces in Palembang City Using MICMAC Approach Syaifullah, Ahmad; Efriani, Betharia; Manurung, Sabam Syahputra
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p281-294

Abstract

As a vital component of the urban ecosystem, green open spaces (GOS) play crucial ecological, social, and aesthetic roles in maintaining the balance of the city environment. The importance of GOS is also mandated by local regulations concerning the spatial planning of Palembang City, which affirm the government’s commitment to sustainable urban management. In formulating policy foundations related to GOS, regional governments often face strategic challenges in determining where to begin, which actions are most effective, and in what direction the policies should be directed. This study aims to identify and analyze the structural interrelationships among key factors influencing the sustainability of urban green open spaces in Palembang City, in order to provide a comprehensive analysis of the systemic dynamics underlying the effectiveness of GOS management policies. This research employs a structural analysis approach using the MICMAC (Matrix of Cross Impact Multiplication Applied to Classification) method to examine the causal relationships and the patterns of influence and dependence among 20 variables categorized into four dimensions of sustainability: (1) governance and policy, (2) physical and environmental aspects, (3) social aspects and community participation, and (4) economic and financial aspects. The results show that seven variables: urbanization and population density, spatial law enforcement, urban land value, government budget allocation, land-use change, land availability, and inter-agency coordination, constitute the primary driving factors with the highest direct influence on the system. These variables exert strong structural power and therefore form the strategic foundation for strengthening GOS governance and ensuring long-term spatial sustainability. In terms of priority ranking, urbanization and population density emerged as the most dominant factor influencing GOS sustainability. Projection of future priorities indicates rising influence for land availability, spatial law enforcement, GOS accessibility, green investment, and community-level green space provision, reflecting a growing need to safeguard spatial integrity, strengthen legal compliance, and enhance public access to green infrastructure. The identification of these key factors can serve as a valuable reference for stakeholders in making informed decisions and developing integrated strategies for sustainable urban green space management.
Maḥabbah’s Mediating Role in Marine Ethics and Sustainability Practices Ahmiati, Ahmiati; Razak, Syaparuddin; Jumarni, Jumarni
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p295-313

Abstract

Marine ecosystem sustainability in coastal regions is increasingly challenged by climate change, overexploitation of marine resources, pollution, and weak community-based conservation, particularly in Muslim-majority societies where spiritual values shape everyday behavior but remain underrepresented in empirical sustainability studies. This study aims to examine the mediating role of maḥabbah (spiritual love and compassion in Islamic ethics) in the relationship between environmental ethics, marine resource utilization, marine protection, and marine ecosystem sustainability. Grounded in Islamic Environmental Ethics and Compassionate Conservation Theory, the research employs a quantitative explanatory design using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Data were collected from 150 Muslim millennial fishers in South Sulawesi, Indonesia, through stratified random sampling. The findings reveal that maḥabbah has a strong and significant direct effect on marine ecosystem sustainability and significantly mediates the effects of environmental ethics, sustainable marine resource utilization, and marine protection practices. These results indicate that internalized spiritual–ethical values play a crucial role in transforming ethical awareness and conservation practices into sustained pro-environmental behavior. The study contributes theoretically by empirically positioning maḥabbah as a mediating construct within sustainability models and practically by offering a value-based framework for strengthening community-driven marine conservation policies in Muslim coastal contexts.
Digitalization of Financial Inclusion: Implementation of QRIS to Support the Resilience of SMEs in Tasikmalaya City Yuniar, Evilia Sri; Oktaviani, Nita Fauziah
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p213-224

Abstract

One of the main challenges faced by MSMEs is limited access to formal financial services. Many MSMEs still rely on cash transactions, do not have bank accounts, and have difficulty obtaining productive loans. This condition reflects the low level of financial inclusion, which ultimately limits the ability of MSMEs to survive and grow. The purpose of this study is to develop SMEs through digitalization of financial inclusion to support the resilience of SMEs in Tasikmalaya City. The research method used is a quantitative approach with Structural Equation Modeling analysis based on Partial Least Square (SEM-PLS) with the SmartPLS4 tool. The results show that QRIS influences Digital Financial Inclusion, QRIS influences SME Resilience, QRIS is able to mediate digital financial inclusion on SME resilience and QRIS moderates (strengthens) digital financial inclusion in supporting the resilience of SMEs in Tasikmalaya City. QRIS plays a role in expanding financial access for SMEs in Tasikmalaya City, so that in its implementation, QRIS is used as a payment diversification, expanding the market and maintaining income stability as a resilience strategy for SMEs in Tasikmalaya City.

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