Journal of International Conference Proceedings
JICP is proceedings series that aims to publish proceedings from conferences, in the fields of economics, business, and management research. All proceedings in this website are open access, which means the published articles are permanently free to read, download, copy, and distribute. The online publication of each proceedings is sponsored by the conference organizers and hence no additional publication fees are required. JICP helps the Conference Organisers to increase impact of their conference with Online Abstract Book and also fullpaper book and Indexed Publication of the abstracts. JICP has vision which is to publish scholarly empirical and theoretical research articles, offering the authors and readers alike an academic rigor as well as professional development.
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<![CDATA[Disclosure of Wood Processing Industry Sustainability: Economic, Social, or Environment? ]]>
<![CDATA[Ajeng Ayu Selva Mutiara Dewi]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding ]]>
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DOI: 10.32535/jicp.v5i3.1743
<![CDATA[ABSTRACT Every activity of the companies has its own impact both for the companies and the surrounding environment. In this case, the companies are expected to be capable to properly implement corporate social responsibility to minimize the negative impact of their activities. This research was conducted to know the sustainability disclosures carried out by the companies on aspects of raw materials, biological diversity, wastewater, waste, as well as compliance with economic, social, and environmental aspects in accordance with the 2016 GRI Standards. This study applies a qualitative approach method with content analysis in which within its implementation is based on a statement according to certain criteria and is classified through keywords. The results of the study indicate that all observed companies have carried out disclosures based on the 2016 GRI Standards, although they are so undetailed and there are still several key words in aspects that have been unsubmitted by all the observed companies. Keywords: Disclosure, Sustainability, Economic, Social, Environment]]>
<![CDATA[The Effect of Profitability, Liquidity, and Solvency on Sustainable Reporting with Corporate Governance as Moderating Variable ]]>
<![CDATA[Baldric Siregar]]>;
<![CDATA[Niken Betari Muslimah]]>;
<![CDATA[Dody Hapsoro]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding ]]>
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DOI: 10.32535/jicp.v5i3.1761
<![CDATA[This study aims to examine the effect of profitability, liquidity, and solvency on sustainable reporting. This study also examines the impact of corporate governance in moderating the effect of profitability, liquidity, and solvency on sustainable reporting. We use data on finance, governance, and sustainability reporting obtained from financial reports and sustainability reports for financial institution companies over 5 years, from 2016 to 2020. We use multiple regression to estimate the research model. Empirical findings show that profitability and liquidity have a positive impact on sustainable reporting. Other findings also show that corporate governance can increase the positive impact of profitability on sustainable reporting.]]>
<![CDATA[E-Commerce Success Factors: PLS-SEM Approach ]]>
<![CDATA[Muntaha Muntaha]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding ]]>
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DOI: 10.32535/jicp.v5i3.1786
<![CDATA[The current research gap on e-commerce is still relatively incomplete, with predictors in the research model still relatively weak in influence. The purpose of this research is to empirically test the role of the 'satisfaction' variable, whether it is able to fully mediate the relationship between predictors and e-commerce success variables. This research chose the location in the province of West Kalimantan, on the grounds that this province is one of three provinces in Indonesia which has a direct land border with a neighboring country (Malaysia). This research uses the WarpPLS 7.0 analysis tool, arguing that this research is more focused on exploring the 'satisfaction' variable which functions as a mediating variable to 'try' to cover the gaps of previous research. The results of this study found that the satisfaction variable has a significant influence in mediating the relationship between Website service quality, Customer Support System, Electronic Word of mouth and Personalization on E-Commerce success in MSMEs in West Kalimantan province. Consumer satisfaction in being an important factor for business managers, consumers who have high satisfaction will have a positive impact on MSMEs, so that the potential to increase sales turnover becomes bigger and better.]]>
<![CDATA[The Impact of Pernyataan Standar Akuntansi Keuangan 68 Application Guidelines for Banking Sector Issued by Otoritas Jasa Keuangan (OJK) ]]>
<![CDATA[Mercedes Daimler Benz Ernanda]]>;
<![CDATA[Angellifa Trinida Chairunnisa]]>;
<![CDATA[Sabrina Puspa Ardani]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding ]]>
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DOI: 10.32535/jicp.v5i3.1784
<![CDATA[This study will discuss the impact of PSAK 68 application guidelines in banking sectors related to fair value measurement in Indonesia. Otoritas Jasa Keuangan (OJK) issued the Pernyataan Standar Akuntansi Keuangan (PSAK) 68 application guidelines for the banking sector during the COVID-19 pandemic in order to support the implementation of PSAK 68 from Ikatan Akuntan Indonesia (IAI) regarding fair value measurement. The PSAK 68 application guidelines encourage banks to present financial statements that accurately represent the company's actual financial position and financial performance by measuring the fair value based on facts. This study uses qualitative methods by evaluating the application of fair value disclosure with the asset valuation of banking sector companies in Indonesia. This study concluded that the guidelines issued by OJK have an impact on banking entities in maintaining the company's financial position during the pandemic and can encourage the growth of the banking sector in a sustainable manner. Keywords: Banking sector, fair value measurement, financial performance, financial position, PSAK 68]]>
<![CDATA[The Role of Perceived Organizational Support and Organizational Citizenship Behavior in Building Employee Performance ]]>
<![CDATA[Ali Amran]]>;
<![CDATA[Egi Achmad Faizal]]>;
<![CDATA[Yunika Komalasari]]>;
<![CDATA[Yayu Sri Rahayu]]>;
<![CDATA[Devi Yuniati Drajat]]>;
<![CDATA[Rofily Putriyandari]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding ]]>
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DOI: 10.32535/jicp.v5i3.1817
<![CDATA[The study aims to determine the impact of perceived organizational support and organizational citizenship behavior on performance employees. The method used in this research is a survey method by taking samples of 70. These respondents are taken by using non-probability sampling method with saturated sampling technique. The type of study used in this research is descriptive and verificative survey with multiple regression analysis. The results of the study are the level of perceived organizational support is good, as well as the level of organizational citizenship behavior and performance are good. The hypothesis testing shows that perceived organizational support partially has a positive and significant effect on performance, and organizational citizenship behavior partially has a positive and significant effect on performance. Whereas perceived organizational support and organizational citizenship behavior affect performance simultaneously. The variable that most influences performance is perceived organizational support. The study concludes that perceived organizational support and organizational citizenship behavior are two important predictors to build employee performance. This is useful for the company in building performance by increasing perceived organizational support and good organizational citizenship behavior. Keywords: Organizational Citizenship Behavior, Perceived Organizational Support, Performance.]]>
<![CDATA[Antecedents of Audit Fee Paid by Trade and Service Companies that Listed in BEI for 2019-2020 ]]>
<![CDATA[Andrew Christian Sudjono]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding ]]>
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DOI: 10.32535/jicp.v5i3.1730
<![CDATA[The audit process is one of the tools used to handle the agency problem that may happen within a company. The audit process may become the most effective tool that only auditors that can execute the audit process, whether the internal auditor that works within the company or the external auditor that performs the audit process on behalf of the public accounting firm. To complete the audit process, each company will have to pay the audit fee for the external auditor and public accounting firm. This research analyzed the factors that may affect companies’ audit fees, from the board of commissioners size, audit complexity, firm risk, and the audit firm size being used by the public companies. The multiple linear regression analysis results show that all of these variables are found to affect the audit fee that was paid by the trade and service companies. Lastly, all the factors were found to affect the audit fee simultaneously. As an effort for companies to reduce the audit fee, they need to be concerned about these factors. Keywords: Audit Fee, Audit Complexity, Firm Risk, Public Accounting Firm’s Size, The Board of Commissioners Size ]]>
<![CDATA[The Role of Financial Management Behavior in Mediating The Relationship Between Financial Attitudes and Financial Literacy: Study of MSMEs Using E-Wallets in Pontianak City - Indonesia ]]>
<![CDATA[Muhammad Zaini]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding ]]>
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DOI: 10.32535/jicp.v5i3.1785
<![CDATA[This study aims to examine the role of financial management behavior, and whether it can mediate the relationship between financial attitudes and financial literacy. The independent variable in this study is financial attitudes, the dependent variable is financial literacy and the mediating variable is financial management behavior. This study uses a quantitative design with the WarpPLS analysis tool. The data collection method used by distributing questionnaires with the Likert scale, this study had a total of 200 respondents who managed MSMEs in Pontianak City. The results of this study are financial attitudes have a significant influence on financial management behavior, and financial management behavior can mediate the relationship between financial attitudes and financial literacy of MSMEs in Pontianak City. Appropriate financial management behavior will have an impact on the ability of MSMEs to manage their finances. So that, with the application of the right financial attitude, the increase in knowledge about financial literacy will be better.]]>
<![CDATA[Evaluation of the Use of Intrinsic Religiosity as Moderating Variable on the Effect of Self-Assessment System, Gender, and the Period as Taxpayer toward Tax Evasion ]]>
<![CDATA[Maulia Regita Belananda]]>;
<![CDATA[Rusmawan Wahyu Anggoro]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding ]]>
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DOI: 10.32535/jicp.v5i3.1795
<![CDATA[The importance of this research was due to the greater dependence on the government budget (APBN) sourced from taxes. Tax avoidance is an action that has a negative effect on state revenues became a major concern for most countries to mitigate. This study aimed to evaluate the moderating role of intrinsic religiosity on the effect of the self-assessment system, gender, and the period as a taxpayer toward tax evasion. Evaluation of factors that can minimize tax avoidance, such as religiosity, is expected to provide important information for the tax authorities to optimize tax revenue. The purposive sampling method was used to select a sample of taxpayers. The research data and hypothesis were analyzed and tested using moderated regression analysis (MRA). The results of this study indicate that the self-assessment system has a negative effect on tax evasion. While gender and the period as the taxpayer has no significant effect on tax evasion, and this study failed to support intrinsic religiosity as a moderating variable toward tax evasion.]]>
<![CDATA[The Time Horizon of Corporate Governance Effect on Firm Performance and the Role of Corporate Secretary: A Study of Indonesia Listed Financial Firms ]]>
<![CDATA[Yie Ke Feliana]]>;
<![CDATA[Ella Rahayu]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding ]]>
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DOI: 10.32535/jicp.v5i3.1729
<![CDATA[Corporate governance is still an important issue today because poor governance can be the cause of business failure. Therefore, good governance is needed to maintain business sustainability. This study aims to examine and analyze the effect of corporate governance, namely the board of commissioners, audit committee and risk monitoring committee on the company's current and long-term performance. In addition, corporate secretary is added as a variable that moderates the influence of the board of commissioners on firm performance. The object of research are financial firms listed on the BEI in 2017-2020. This study found that a qualified corporate secretary can positively moderate the proportion of independent commissioners on the company's current and long-term performance. Audit committee qualifications have a significant positive effect on current and long-term performance. The meeting of the risk monitoring committee has no effect on the firm's performance for the current year but has a significant positive effect on the firm's long-term performance. Considering these results, this study suggests that companies should implement good governance today because it has an impact on firm performance in the future.]]>
<![CDATA[Indonesian Leather Handicraft Trade in the International Market: SWOT analysis approach ]]>
<![CDATA[Donald Crestofel Lantu]]>;
<![CDATA[Mia Rosmiati]]>;
<![CDATA[Rendra Chaerudin]]>;
<![CDATA[Sri Herliana]]>;
<![CDATA[Nur Lawiyah]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding ]]>
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DOI: 10.32535/jicp.v5i3.1867
<![CDATA[The leather craft industry is one of the growing industries in Indonesia and is one of the export commodities of the creative industry. The creative industry is an industry that is one of the mainstays in the country's economy. The abundance of animal skin waste is used as a variety of commodities that have a selling value. The focus of this research is to analyze the potential of international trade in leather craft commodities by using a SWOT analysis approach. The purpose of this study is to map the internal and external factors of the international trade in leather crafts, which can be one of the preliminary research and sources of future research. From the results of the desk study and SWOT analysis, it was concluded that the leather craft creative industry has an opportunity in the international market with a market share of 4.4% and is in the 6th position as a leather craft exporter in 2021. Internal and external factors for this leather craft shows that the advantages and disadvantages of this creative leather craft industry can be combined to improve business strategies and studies in future research.]]>
