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Proceeding of The International Conference on Economics and Business

iceb
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Published by Universitas Kristen Indonesia Toraja

ISSN : 29633656 EISSN : 29633370 DOI : https://doi.org/10.55606/iceb.v1i2

Core Subject : Economy,

Economics, Econometrics & Finance

Proceeding of The International Conference on Economics and Business is published by the Faculty of Economics, UKI Toraja. Topics in this Journal relate to any aspect of Management, Economics and Business. This journal is published 1 year 2 times (June and December)

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 135 Documents

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Cash Flow Ratio Analysis as a Measuring Tool for The Company's Financial Performance at PT. Astra International Tbk Olivia Devi Yulian Pompeng; Jettri Eleonora Rambak
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

The research question concerns the cash flow ratio as a measure of the company's financial success at PT. Astra Indonesia Tbk during 2018 - 2021. This research aims to examine PT. Astra International Tbk's cash flow ratio as a measure of the company's financial performance for the period 2018-2021. The research methodology employed in this method is descriptive quantitative research, or research techniques that describe data as numerical values. This research provided use of secondary data, mainly information gathered from the official website of the Indonesia Stock Exchange's records or archives. In 2018-2021, a ratio of operating cash flow to current obligations less than one indicates that the situation is not favorable. In 2018-2019, a ratio of operating cash flow to interest payments that is more than 1 is favorable. In 2018-2020, a ratio of operational cash flow to capital expenditure below one indicates that the situation is not good. In 2018-2021, if the ratio of operating cash flow to total debt is less than 1, the situation is not good. In the period between 2018 and 2021, the ratio of operating cash flow to net profit is good since it can exceed 1. The conclusion that can be drawn from the findings of this research is that the results of the five cash flow ratios listed above must still be examined, as values that are above the standard ratio are only 2 ratios and those that are below the standard ratio are 3 ratios. It indicates that PT. Astra International Tbk's financial performance is categorized as poor because it is unable to effectively manage its cash flow, resulting in an insufficient turnover between cash in and cash out so that in the long term PT. Astra will experience losses.

ANALYSIS OF COSO-BASED INTERNAL CONTROL SYSTEM OF UNCOLLECTIBLE RECEIVABLES (Case study PT. PLN ULP Rantepao) Mince Batara; Yunita Daud; Dina Ramba
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

. Implementation of adjustments in the payment system from postpaid to prepaid for PT. PLN ULP Rantepao with the objective of reducing bad debts, but the accounts receivable report demonstrates an increase in bad debts over the last 3 years. The goal of this research is to examine the internal control system for bad debts in accordance with COSO. The descriptive qualitative method was used in this research. Using a random sampling technique, interviews, documentation, and observation were conducted. The sample used in this research is saturated. The significance of this research stems from the fact that bad debts have a significant impact on the company's financial health performance. (1) Changes to the prepayment system have no effect on the reduction in bad debts, according to the research results. (2) The internal control system at PT. PLN ULP Rantepao has not been properly implemented in terms of the 5 COSO components. Instances in which the risk assessment, control environment, and monitoring activities have been implemented, but only a few of each COSO component's items have been implemented. In the meantime, neither control activities nor information and communication have been properly implemented. (3) Control activity is relatively more influential in fostering the emergence of bad debts due to the low paying power and awareness of customers in meeting their obligations. This research will be more interesting if it is continued by investigating the failure factors of changing the prepaid payment system in an effort to reduce bad debts using a variety of research methods.

The Influence of Hedonism Style, Spiritual Intelligence and Financial Literacy on Student Personal Finance Management (Case study on students of the Faculty of Economics, Indonesian Christian University Toraja) Stefani Marina Palimbong; Leni Agnes; Elisabet Pali
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

This research aims to examine the influence of hedonistic style, spiritual intelligence, and financial literacy on students' personal financial management at the Faculty of Economics, Indonesian Christian University, Toraja. This research utilizes quantitative methodologies. There are 1,845 students enrolled in the Faculty of Economics at the Indonesian Christian University Toraja. The Slovin formula was applied to 95 individuals as research samples. Primary data and secondary data are the types of data that are used, and the SPSS version 25 program is used to manage them. Questionnaires utilizing the probability sampling approach, proportionate stratified random sampling, are among the data collecting methods. This research employs instrument test, classical assumption test, multiple linear regression analysis, and hypothesis testing as data analysis approaches. At a significance level of 5%, the results of the study indicated that financial literacy did not have a significant positive influence on the personal financial management of students, whereas the hedonistic style variable had a positive but non-significant effect. Spiritual intelligence has a beneficial and significant impact on the financial management of pupils. Styles of hedonism, spiritual intelligence, and financial literacy all have positive and significant effects on personal financial management, as evidenced by the estimated F value of 32.210, which is more than the F table value of 2.705 and has a significance level of 0.000 less than 0.05.

The Impact of the Covid-19 Pandemic on the MSME Sector in Tana Toraja Dian Intan Tangkeallo; Dwibin Kannapadang
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

The pandemic of COVID-19 has become a threat to multiple sectors, particularly the UMKM sector. Given that UMKM are the largest contributor to PDP and the sector that employs the most people, it is necessary to give the UMKM sector special attention. The purpose of the research was to assess the impact of the COVID-19 pandemic on the Tana Toraja UMKM sector. The research method employed is qualitative and descriptive, with data gathered via interviews with UMKM actors in the Makale central market. The results showed that not all UMKM were impacted by the COVID-19 pandemic. Some UMKM have survived due to their utilization of innovation and technology.

Fundamental Analysis to Assess The Fair Price of PT. Antam Tbk. Shares Astriwati Biringkanae; Dedy Wanli
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

The purpose of this study was to deterrmine the price of shares in PT Antam Tbk. as a reference to determine the fair price of shares of PT. Antam on the Indonesian share exchange. Fundamental analysis is a method used to determine whether the share price on the Indonesian share exchange is already appropriate to the company's intrinsic value. The research method uses a quantitative descriptive approach, namely analyzing and processing numerical data obtained from the official website of the Indonesian share exchange to determine the level of fairness of the share price of PT Antam Tbk. Price Earning Ratio in the period 2020-2022 of PT. Antam Tbk. has increased and Price Book Value in the period 2020-2022 of PT Antam Tbk. is at a fair share price value position (undervalued).

The Effect of Location, Product Innovation, and Service Quality on Consumer Satisfaction (A Case Study on Café Maballo) Mey Enggane Limbongan; Novita Rante Paranduk
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

This study focuses on location, product innovation, and service quality affecting consumer satisfaction. In addition, the investigated question is “Do location, product innovation, and service quality have an influence on customer satisfaction at Café Maballo?” Furthermore, the objective of this study was to find out to what extent the effect of location, innovation, and service quality on consumer satisfaction at Café Maballo. The employed data collection method was a questionnaire. The collected data were then analyzed using a validity test, reliability test, normality test, hypothesis testing, multiple regression analysis, t-test, F test, and coefficient of determination (R2). To facilitate the data processing, researchers used SPSS v. 25. The results of the t-test examining the effect of location on customer satisfaction showed that t_count was > t_table (0.734 > 1.66792) with a significant level below 0.1 (i.e., 0.000). Thus, the location does not have a significant effect on customer satisfaction at Café Maballo. Furthermore, H_O is accepted, meaning that the location does not partially affect customer satisfaction. In addition, the results of the t-test examining the effect of innovation on customer satisfaction presented that t_count was > t_table (3.253 < 1.66792), indicating that innovation has a positive and significant influence on customer satisfaction at Café Maballo. Additionally, the results of the t-test examining the effect of service quality on satisfaction revealed that t_count was > t_table (3.455 > 1.66792). Therefore, H_a is accepted, meaning that service quality affects consumer satisfaction at Café Maballo. Apart from that, the results of the F test showed that F_count was > F_table (19.203 > 3.13), indicating that location, innovation, and service quality simultaneously influence customer satisfaction at Café Maballo. Furthermore, the coefficient of determination presented an R-squared of 0.462 or 46%. This shows that the percentage of the influence of the independent variables on the dependent variable is 46% while the remaining 54% is from the influence of other variables not observed in this study.

Business Competition in the Era of Technology: Shifting the 4P to 4C Lisa Kurniasari Wibisono; Isak Pasulu
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Micro, small and medium enterprises (MSMEs) play a vital role in economic development and growth, especially in Indonesia. It is widely recognized that MSMEs are very important be-cause of their main characteristics that distinguish them from large enterprises, especially because MSMEs are labour-intensive enterprises, exist in all locations, especially in rural areas, are more dependent on local raw materials, and are the main providers of goods and services. Along with the development of the mindset of the community, the majority of MSME actors have also changed their mindset in determining the marketing strategy used, from product orientation, consumer orientation, value orientation, technology orientation and to build the super smart society. Business digitalization also evolve the marketing mix from 4P (product, place, price and promotion) to 4C (co-creation, currency, communal activation, and conversation). However, there are barriers in the face of digitalization economy, including technology adoption and cyber-crime.

Marketing Performance of “Pelanusa” Patchwork Products in This Era 5.0 Widiya Dewi Anjaningrum; Fransiska Sisilia Mukti; Agus Purnomo Sidi
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Pelanusa Group, a group of patchwork craftswomen based on social entrepreneurship, has been facing a drastic decline in market performance for its creative products since the occurrence of disruptive technology accelerated by the Covid-19 outbreak. The purpose of this study is to determine the role of digital platforms and e-commerce marketing capabilities in building marketing innovation capabilities that have an impact on marketing performance. A total of 160 Pelanusa patchwork craftsmen have been selected as respondents using purposive sampling technique. The data collected through the questionnaire was analyzed with SmartPLS 4.0.7.8 Software. The results of the study show that there is a very important role in the use of digital platforms and mastery of e-commerce marketing because these two things will be able to break the ability of innovation in marketing. Strong marketing innovation will have an impact on marketing performance as indicated by expanding market share and increasing customer satisfaction as well as total sales. It is recommended that further research be able to reveal digital marketing strategies that can be applied by craftswomen and people with disabilities so that they can remain productive at work and have income from selling their products.

The Analysis Of Liquidity Ratio For Civil Service Cooperative Ao' Gading PGRI Ranting Balusu North Toraja Regency Westerini Lusdani; Rati Pundissing; Chrismesi Pagiu
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

This research aims to examine the liquidity ratio at the Ao' Gading Civil Servant Cooperative PGRI Ranting Balusu in the North Toraja Regency. This research's data analysis technique is the analysis of the liquidity ratio, which consists of the current ratio and the cash ratio .In 2018, the current ratio was calculated to be 3.51 %; in 2019, it was calculated to be 3.41 %; and in 2020, it was calculated to be 3.31 %. In 2018, the cash ratio was calculated to be 0.71 %, while in 2019 and 2020, it was calculated to be 1.04 % and 1.20 %, respectively. According to the rules set forth by the State Minister for Cooperatives and SMEs of the Republic of Indonesia, the Ao' Gading PGRI Ranting Balusu, North Toraja Regency, current ratio calculation findings indicate that it is not good, According to the decree of the State Minister for Cooperatives and UKM of the Republic of Indonesia, Number 06/M/KUKM/2006, dated May 1, 2006, and the outcomes of the cash ratio calculation at Ao' Gading PGRI Ranting Balusu, North Toraja Regency, they are classified as not good. According to the assessment requirements of the Indonesian Ministry of Cooperatives and UKM, the liquidity of the Ao' Gading PGRI Ranting Balusu Civil Servant Cooperative is rated as poor based on the study conducted with several liquidity ratio formulas, Number 06/M/KUKM/2006 does not mean that it is illiquid but the cooperative does not optimize its current assets because its cash is still too small compared to its receivables even though its current assets are greater than its current liabilities.

Comparisonal Analysis Of Customer Satisfaction Towards JNE And J&T Package Delivery Services, Makale City, Tana Toraja Regency Chrismesi Pagiu; Rati Pundissing
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

The purpose of this research is to compare customer satisfaction with package delivery services at JNE and J&T Makale City in Tana Toraja Regency. This research utilizes a descriptive quantitative research method. A questionnaire was issued to consumers of JNE and J&T as part of the data collection technique. There were a total of 1,085 participants in this research, including 300 JNE customers and 785 J&T customers. Using the Slovin formula, the researchers drew the same number of samples from the whole population in each site, up to 75 people. The Customer Satisfaction Index (CSI) was used for data analysis in order to calculate the expected level of product or service qualities based on an analysis of total customer satisfaction. The results showed that J&T consumers were more satisfied with the delivery services than JNE customers, Therefore, the trustworthiness of the services offered by the Makale City JNT must be enhanced, J&T must increase the service quality in terms of assurances and physical evidence, as well as their responsiveness and sensitivity.

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Mey Engane

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Mey@ijconf.org

Editorial Address
Jalan Jenderal Sudirman No.9 Makale, Tana Toraja Sulawesi Selatan, Indonesia, Kab. Tana Toraja, Provinsi Sulawesi Selatan

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Kab. tana toraja,

Sulawesi selatan

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Mey Engane

Contact Email lpkdgeneration2022@gmail.com

Phone +6282216015903

Journal Mail Official Mey@ijconf.org

Editorial Address Jalan Jenderal Sudirman No.9 Makale, Tana Toraja Sulawesi Selatan, Indonesia, Kab. Tana Toraja, Provinsi Sulawesi Selatan

Location Kab. tana toraja, Sulawesi selatan INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Mey Engane

Contact Email
lpkdgeneration2022@gmail.com

Phone
+6282216015903

Journal Mail Official
Mey@ijconf.org

Editorial Address
Jalan Jenderal Sudirman No.9 Makale, Tana Toraja Sulawesi Selatan, Indonesia, Kab. Tana Toraja, Provinsi Sulawesi Selatan

Location
Kab. tana toraja,

Sulawesi selatan

INDONESIA