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Journal of International Conference Proceedings
Published by AIBPM Publisher
ISSN : 26220989     EISSN : 2621993X     DOI : https://doi.org/10.32535/
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 54 Documents
Search results for , issue "Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding" : 54 Documents clear
Stakeholder Perspectives on Environmental Accounting Disclosure: A Case Study of North Toraja District Government Timang, Vica Vanessa Sesaryo
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2795

Abstract

This research uses an ethnographic approach to explore environmental accounting reporting practices in the Local Government of North Toraja Regency. Through participatory observation, in-depth interviews, and document analysis, qualitative data were obtained to understand the dynamics of environmental accounting practices at the local level. The findings show the complexity of environmental accounting reporting practices, which are not only influenced by economic and environmental factors, but also closely related to local cultural preservation needs. Interviews with stakeholders, including government officials, environmentalists, financial officers, and research employees, revealed additional dimensions of environmental accounting practices. The integration of these practices with local cultural preservation highlights the central role of socio-cultural aspects in environment-related decision-making. In addition, the importance of active community involvement and proper budget allocation was highlighted, with adequate financial support considered crucial for the effective implementation of the practice. Interviews with the private sector indicate that environmental accounting practices are considered a strategic tool to support a sustainable corporate image. Corporate social responsibility is not only seen as a regulatory obligation, but also as a positive contribution to the local community and environment. This research makes a significant contribution to the understanding of environmental accounting reporting practices in the Local Government of North Toraja Regency. The findings not only illustrate the complexity of the practice, but also provide an in-depth view of how cultural values, community involvement, prudent budget allocation, and the spirit of innovation become key elements in understanding and improving environmental accounting practices at the local level.
The Influence of Work Motivation, Remuneration, and Workload on Employee Performance at PT BPR Sari Wira Tama Badung District Surya, Ida Ayu Putu Clarantya Dyentari; Sapta, I Ketut Setia; Widyani, Anak Agung Dwi
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2785

Abstract

Human resources are an important asset to an organization because they can determine whether human organizational goals are achieved. The purpose of this study is to determine the impact of work motivation, compensation and workload on employee performance. This research was conducted at PT. BPR Sari Wira Tama Badung Regency, The research object in this study is work motivation, remuneration, workload on employee performance. The population and sample in this study were all employees at PT. BPR Sari Wira Tama, Badung Regency, totaling 41 employees. The sampling technique used was the saturated sampling method so that all employees were used as research respondents. The data analysis technique used in this study was multiple linear regression analysis processed using SPSS version 26 software. Based on the analysis results, this study shows that work motivation has a positive and significant impact on PT employee performance. The number of BPR Sari Wira Tama Badung Regency will be increased. Compensation has a positive and significant impact on employee performance in PT. The number of BPR Sari Wira Tama Badung Regency will be increased. Workload has a significant negative impact on PT staff performance. BPR Sari Wira Tama Badung Regency will experience a recession.
The Impact of Digital Marketing on Financial Performance (Study of Halal Tourism Destinations on Madura Island) Kompyurini, Nurul; Haryadi, Bambang; Bullah, Habi
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2824

Abstract

The purpose of this study is to find empirical evidence about the effect of digital marketing on the financial performance of tourist destinations on Madura Island. The approach used in this research is quantitative research. The research population is halal tourist destinations on Madura Island. While the sample has been selected as many as 100 tourist destinations. The data were processed using Smart PLS SEM (Partial Least Square - Structural Equation Modeling) software. Based on the results of the research discussion above, the conclusion of this study is that digital marketing impacts financial performance, this means that by implementing good digital marketing, the financial performance of halal tourism will be better.
Analysis of the Quality of Assurance Statements on Corporate Sustainability Reports on the Stock Exchanges of Several Countries in the World in 2020-2022 Nangoy, Gavriel Faith; Meiden, Carmel
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2789

Abstract

While sustainability reporting has experienced notable advancements in recent years, a discernible gap persists between the progress in reporting practices and the corresponding assurance measures. This paper emphasizes the degree to which the contents of sustainability assurance statements align with the essential elements mandated by the ISAE 3000 and AA1000AS assurance standards. A content analysis was performed for the assurance statements of twenty-four (24) public listed companies listed on 24 different exchanges over a three-year span from 2020 to 2022. This analysis employed a quantitative approach involving scoring to assess the alignment of the content with the requirements of the assurance standards. The research instrument used were based on the minimal content elements of ISAE 3000 and AA1000 AS and developed by previous studies. The results of this study describe variability in the quality of assurance statements based on assurance standards, assurance provider, country of origin, industry sector, and content element. This research contributes to the existing literature in sustainability assurance through content analysis   offering a nuanced global perspective through a large sample size and utilizing a streamlined research instrument derived from previous studies, enhancing the precision and conciseness of the analysis.
The Influence of Service Quality, Customer Trust and Word of Mouth on Customer Loyalty at Ana Motor Badung Workshop Rismayani, Ni Putu Sri Rahayu; Suardhika, I Nengah; Rihayana, I Gede
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2822

Abstract

Given the increasingly fierce level of competition and also the things that need to be strengthened so that customers remain loyal to using workshop services, therefore, it is important to conduct further studies that need to be considered by the Ana Motor workshop regarding how efforts should be made to increase customer loyalty in using workshop services. As a result, the purpose of this research is to investigate the impact of service quality, customer trust, and word of mouth on customer loyalty at the Ana Motor Workshop. This research was conducted in Badung Regency which is located at the Ana Motor Badung workshop. The method of collecting data through distributing questionnaires to 96 respondents for customers who have used repair services at the Ana Motor workshop at least 3 times. The sampling defined by Cochran was employed in this study, and the sampling method used was purposive sampling. For this study, multiple linear analysis techniques are used, which are conducted using the SPSS 25. 0 application for Windows. The results of the analysis show that service quality, customer trust, and word of mouth has a positive and significant effect on customer loyalty at the Ana Motor Badung workshop.
The Effect of Financial Distress and Transfer Pricing on Tax Avoidance in Multinational Companies Listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 Period Sadjiarto, Arja; Prasetyo, Devina Jesslyn; Go, Valerie Angelica
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2827

Abstract

Due to the Covid-19 pandemic conditions from 2020 to 2022, many companies, including multinational corporations, experiencing financial difficulties tend to be more aggressive in tax avoidance to sustain the future viability of the company. On the other hand, companies also utilize transfer pricing mechanisms to avoid high tax payments. This research aims to examine the influence of financial distress and transfer pricing on tax avoidance in multinational companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. Multiple regression analysis is used to analyze the data collected from a sample of 122 multinational companies listed on the IDX. The research results indicate that financial distress has a positive influence, while transfer pricing has a negative influence on tax avoidance in multinational companies listed on the IDX. Therefore, multinational companies in Indonesia need to consider these factors in managing their tax and financial risks. The implications of these research findings suggest that multinational companies in Indonesia need to consider these factors in managing their tax and financial risks.
Analysis of Student Competencies through Accounting Technician Certification in the Global Economy Kusumawati, Fariyana; Sambharakreshna, Yudhanta; Wulandari, Anis
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2876

Abstract

This research aims to develop student competency through accounting technician certification in facing the global economy. This type of research is quantitative using a descriptive approach. Through this approach, it is hoped that it will be able to provide understanding for researchers to describe student competencies through accounting technician certification to face the global economy. The population and research sample used were active students majoring in accounting, FEB, Trunojoyo University, Madura, fourth semester and above. The results of this research state that student competency is supported by the accounting study program through practicum/training activities as well as the resources available which include facilities and infrastructure, instructor competency, learning methods, implementation of competency certification tests, usefulness of competency certification and student interest/motivation to take part. Competency certification has high potential in increasing the competency of students majoring in accounting to face the global economy.
Uncovering Hidden Realities: A Phenomenological Approach to Financial Crime in Public Procurement Parintak, Sutrisno
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2794

Abstract

This research aims to uncover the hidden reality of financial crime in the context of public procurement using a phenomenological approach. Through in-depth analyses of the experiences of financial criminals, procurement officials, and the communities involved, the research identifies the factors that drive fraud in the procurement process. The results show that the complexity of the procurement system, local social, economic and cultural pressures play a key role in the dynamics of financial crime. Dissatisfaction with complex procurement procedures and pressure to achieve a certain status are the main triggers for fraud. The implications of this research underscore the need for reforms in the procurement system, increased transparency and accountability. Practical suggestions involve additional education and training for procurement officials, addressing social pressure through social programs, and strengthening internal and external oversight. By highlighting the long-term impact of fraud in public procurement, this research provides a basis for policy and practice changes to create an environment of greater integrity and efficiency in the use of public funds. Collaboration with stakeholders, including researchers and academics, was identified as a strategic step towards achieving this goal.
Determinants of Educated Unemployment in Java from 2016 to 2022 Rahmawati, Firnanda Novita; Pratomo, Devanto Shasta; Pudjihardjo, M.
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2756

Abstract

Statistical survey data of each province in Java indicates that the number of educated unemployed individuals holding a high school or university diploma is higher than that of lower-educated unemployed individuals. The increase in the number of educated unemployed individuals suggests that the government has not been successful in increasing job opportunities and establishing an effective education system to compete in the workforce. A significant increase happened in 2020 due to Covid-19 pandemic, leading to numerous dismissals. This research aims to discover the factors influencing educated unemployment in Java using Fixed Effect Model (FEM) panel data analysis, which comprises cross-sectional data from six provinces in Java and time series data spanning from 2016 to 2022. The results of the research show that education level variable (average years of schooling) has a negative and insignificant influence on educated unemployment, provincial minimum wage has a negative and significant influence on educated unemployment, GRDP has a positive and insignificant influence on educated unemployment, foreign direct investment has a positive and significant effect on educated unemployment, local direct investment has a positive and significant influence on educated unemployment, and Covid-19 pandemic has a positive and significant influence on educated unemployment in Java from 2016 to 2022.
Economic Valuation of Bubohu Religious Tourism Village in Gorontalo District Katili, Annisa Pratiwi; Suman, Agus; Syafitri, Wildan
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2769

Abstract

The development of industrial tourism at local level directly opens up employment in tourism areas which can be managed and utilised by local communities. Bubohu religious tourism village is one of the tourism villages having a good potential economy, however there still are identified poverty issues in the village. This research calculates the value of potential economic and multiplier effect value of religious tourism village Bubohu by identifying the amount of visitor expenditure, business unit income, expenditure of business units and labour expenditure in this village. The research results obtained the average value of Willingness to pay (WTP) indicating the expenditure of individual tourists visiting amounted to Rp. Rp.395.555 -/person. Then the estimated economic valuation of Bubohu religious tourism village which is based on tourist expenditure amoundted Rp.7.512.391.111. Furthermore, economic value will increase along with tourists coming to visit Bubohu religious tourism. The multiplier effect analysis results acquired that Keynesian Income Multiplier value is 1,25, and Ratio Income Multiplier type 1 is 1,45 as well as Ratio Income Multiplier type 2 is 1,87. The results indicated that the existing tourism activities at Bubohu religious tourism village have a good economic impact on the local communities.

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