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Journal of International Conference Proceedings
Published by AIBPM Publisher
ISSN : 26220989     EISSN : 2621993X     DOI : https://doi.org/10.32535/
Core Subject : Humanities, Science, Education, Engineering,
Humanities Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media
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.
Arjuna Subject : Umum - Umum
Articles 33 Documents
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Search results for , issue "Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding" : 33 Documents clear
Strategic Management Accounting for Village-Owned Enterprises in Indonesia SRIYONO, SRIYONO; SOEPRAPTO, ADI; NUGROHO, SIMON PULUNG; SIRAIT, AFNI
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2042

Abstract

The growth and development of Village Owned Enterprises in Indonesia is very rapid, but it has not been able to contribute to optimally increasing the income and welfare of rural communities. Strategic management accounting is an approach to management accounting techniques that can support the achievement of organizational goals and objectives. This research is based on contingency theory that there isn’t universally applicable approach. The development of strategic management accounting needs to consider the characteristics of the organization, including the organizational environment. The object of this research is Village Owned Enterprises in Indonesia. Respondents in this study were: administrators (managers) of Village-Owned Enterprises in Indonesia. The data analysis technique used a qualitative description. The results show that most village-owned enterprises in Indonesia have always and often applied strategic management accounting techniques, however, there are still many Village Owned Enterprises  managers who sometimes even rarely apply strategic management accounting techniques. This condition may be one of the factors that not yet optimal function and role of Village Owned Enterprises  in encouraging economic improvement and community welfare. Keywords: Village Owned Enterprises , Strategic Management Accounting
Determination of Continuance Intention on Learning Management Systems: Modification of the UTAUT Model with Social Isolation and Corona Fear Hidayat, Wahyu; Sugandini, Dyah; Istanto, Yuni
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2124

Abstract

The COVID-19 pandemic requires students to study online using the Learning Management System (LMS). So studies are needed to understand students' continuing interest in adopting LMS during the COVID-19 pandemic by modifying the Unified Theory of Acceptance and Use of the Technology (UTAUT) Model. Modify this model by adding Social Isolation, Corona Fear, and Continuance Intention. This study used a quantitative method involving 310 student respondents using LMS in Yogyakarta using a simple random sampling technique. The questionnaires obtained were then processed using SEM-PLS analysis with the help of the SmartPLS version 3.2.9 statistical application. This study succeeded in finding that Performance Expectancy (PE), Effort Expectancy (EE), Social Influence (SI), and Facilitating Conditions (FC) had a positive and significant effect on Continuance Intention (CI). In contrast, Social Isolation (Iso) had a positive and unsignificant effect to CI. This study also found that the moderating effect of Corona Fear (CF) weakened the relationship between PE, SI, FC & SI on CI. In contrast, the moderating effect of CI strengthened the relationship between EE on CI. Based on the results of the exploratory study, it was found that it is likely that students will experience online learning saturation and want to study face-to-face immediately.Keywords: The UTAUT Model, Social Isolation, Corona Fear, Learning Management System, and the COVID-19 Pandemic.
The Effect of Profitability, Leverage, Institutional Ownership, and Audit Quality on Tax Avoidance: Study on Mining Companies Listed on BEI Period 2016-2020 Ichwantoro, Muhammad Rizky; Widiastuti, Sri Wahyuni; Hastuti, Sri
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2057

Abstract

This research aims to obtain empirical evidence regarding the effect of profitability, leverage, institutional ownership, and audit quality on tax avoidance. The measurement of tax avoidance in this study uses the Effective Tax Rate method. This research was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The number of observations was 47 research samples obtained by purposive sampling technique. The analytical technique used in this research is multiple linear regression analysis. The results of the analysis show that institutional ownership and audit quality have an effect on tax avoidance, while profitability and leverage variables have no effect on tax avoidance.

Page 4 of 4 | Total Record : 33

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