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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 1,522 Documents
Entrepreneurship and Industrial Organization: A Review and Research Agenda Prijanka, Mariska
Journal of International Conference Proceedings Vol 6, No 4 (2023): 2023 ICPM Tokyo Proceeding
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i4.2567

Abstract

Industrial organization and entrepreneurship can be closely associated subjects, as both require an understanding of the structure and behavior of firms within an industry. This paper aims to review the literature connecting industrial organization and entrepreneurship to develop a better understanding and propose a research agenda. It provides insights into the emergence, development, and conceptual synthesis of industrial organization and entrepreneurship-related issues for future research. The findings reveal that entrepreneurship can be correlated with industrial organization primarily through entry, innovation, and competition. This connection seeks to understand how new firms emerge and grow within existing industries and how incumbents can adapt and compete with new entrants. Entrepreneurship also plays a crucial role in facilitating market entry which can also foster increased innovation and competition. The recognition that entrepreneurship can stimulate entry, innovation, and competition underscores its critical role in shaping market dynamics. This highlights the need for interdisciplinary research, where scholars and policymakers can collaborate to gain a more holistic understanding of market dynamics and promote economic growth.
Indonesian National Army Unites Building Villages from a Corporate Social Responsibility Perspective Prakosa, Chandra Ariyadi
Journal of International Conference Proceedings Vol 7, No 1 (2024): 2024 ICPM Malaysia Proceeding
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i1.2966

Abstract

The Indonesian National Army Unites Building Villages (INAUBV) program as a social responsibility program carried out by the INA organization can be oriented as well as the Corporate Social Responsibility (CSR) program carried out by companies. The research was conducted in Sukoharjo Regency in 2021-2023. The research method is a case study. Sampling used Purposive Sampling. Research data uses primary and secondary data. Data collection through observation, in-depth interviews, Focus Group Discussions (FGD), and documentation. Data validation uses triangulation of sources and methods. Data analysis uses an interactive analysis model, which consists of: data reduction, data presentation and drawing conclusions. The research results concluded that according to the perspective of the CSR concept, the implementation of the INAUBV program meets the following principles: (a) Accountability, as a form of organizational (INA) responsibility for community problems; (b) Transparency, involving related agencies and the community in program implementation and reporting; (c) Ethical behavior, trying to establish harmonious relationships with various parties, including society; (d) Respect for stakeholder needs, involving relevant agencies and the community; (e) Respect for legal regulations, because it is carried out based on the INA Law; (f) Respect for international behavioral norms by adopting CSR programs; (g) Respect for human rights, increasing equitable development, because it prioritizes disadvantaged areas. Keywords: INA, INAUBV, CSR.
The Effect of Trust in Government and Perceptions of Tax Justice on Tax Compliance with Job Type as Moderation (Empirical Study on Individual Taxpayers Registered at Jayapura Primary Tax Service Office) Tuhumena, Ruland; Falah, Syaikhul; Salle, Hesty T.
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2661

Abstract

This study aims to analyze and provide empirical evidence of the effect of trust in government and perceptions of tax justice on tax compliance with job type as moderation at the Jayapura Primary Tax Service Office. The population in this study amounted to 100 respondents with the sampling method, namely non-probability sampling with convenience sampling technique. The data analysis method used is the Structural Equation Model (SEM) approach with the Partial Least Square (PLS) method. The test results of this study indicate that: 1) trust in government has a positive and significant effect on tax compliance, perceptions of tax justice have a positive and significant effect on tax compliance, 3) job type has not been able to moderate the effect of trust in government on tax compliance, and 4) job type has not been able to moderate the effect of perceptions of tax justice on tax compliance.
The Effect of Communication, Organizational Culture, and Conflict on Employee Performance at A Manufacturing Company in Denpasar Sakti, I Gede Satria Jagat; Ribek, Pande Ketut; Popy Anggreni, Ni Luh; Kristina Andika, Ni Made; Ayu Swandewi, Ni Putu; Puspadewi, Ni Ketut; Viprapastha, Tiksnaya
Journal of International Conference Proceedings Vol 7, No 2 (2024): 2024 ICSM Thailand & AIC Proceeding
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i2.3458

Abstract

This research was carried out at PT Astra Honda Motor in Denpasar since there was a lack of coordination between superiors and employees. It can be seen from the fact that there is often overtime without prior notification from superiors so employees feel unprepared and often complain to their superiors. The purpose of this research is to determine and analyze the influence of communication, organizational culture, and conflict on employee performance at PT Astra Honda Motor in Denpasar. The number of samples taken was 92 employees. The analysis techniques used are validity and reliability tests, multiple linear regression analysis, classical assumption test, multiple correlation analysis, coefficient of determination, F test, and t-test. Data processing in this thesis uses the SPSS 30.0 for Windows program. The results of this research show that communication and organizational culture have a positive and significant effect on employee performance at PT Astra Honda Motor in Denpasar. Conflict has a negative and significant effect on employee performance at PT Astra Honda Motor in Denpasar. The implication is that communication and organizational culture have a positive and significant effect on employee performance, while conflict has a negative effect on employee performance at PT Astra Honda Motor in Denpasar
Business Competitiveness of Small Medium Enterprise in Pandemic Era Covid-19 (Case Study on Souvenir Business in the Special Economic Area of Tourism Likupang, North Sulawesi Province, Indonesia) Kawulur, Arie Frits; Mawitjere, Noula; Kawulur, Hisky
Journal of International Conference Proceedings Vol 4, No 1 (2021): Proceedings of the 9th International Conference of Project Management (ICPM) Mal
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i1.1138

Abstract

This study aims to describe the small medium enterprises that grow and exist in "Likupang" Tourism Special Economic Zone, North Sulawesi Province, Indonesia, especially for micro and small businesses in the souvenir business sector, focusing on the factors of utilizing appropriate technology, online/offline marketing and human capital. This research uses qualitative design with case study method by digging up in-depth information and data on business environment during the Covid-19 pandemic since 2020 until now. The results show that there are micro and small businesses that use appropriate technology in making souvenirs, the findings are still limited to technology tools for forming souvenir products, another result showed the innovation in product design is still lacking, employees only imitate common things and did not create products typical to Likupang area. In terms of marketing strategies, it was found that the Covid-19 pandemic hit the tourism industry, including souvenir businesses badly. This made souvenir business owners apply marketing strategies by selling products at sites as well as offering products through social media. Another finding from human capital factor, there are still business owners and employees who do not have entrepreneur mindset, even though in terms of product-making skills, they are classified as skilled craftsmen.
Solvency Analysis of PT Aneka Tambang Tbk. Before and During the Covid-19 Pandemic Suryaningsum, Sri; Pamungkas, Noto; Jasmine, Jasmine; Harleyngton, Carlo
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2772

Abstract

This study aims to analyze the increase or decrease in the solvency ability of PT Aneka Tambang Tbk. This research is important to know the impact of the Covid-19 pandemic. The solvency ability of this study was measured by the Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), and Long Term Debt to Equity Ratio (LTDER). This research is included in a descriptive study with secondary data in the form of company financial statements for 2017-2021 which were obtained by literature and documentation studies. The analytical technique used in this research is a comparative descriptive analysis between years and also compares the average achievements of the industry. The results showed that there was an increase in  the compny's solvency ability during the Covid-19 pandemic when compared to the value of the DAR, DER, and LTDER ratios before the Covid-19 pandemic, this indicates that the Company is able to improve financial performance in the midst of a pandemic which has been considered the cause occurrence of a financial crisis. In addition, referring to the industry average, the company's DAR value is poor because it is above the average, while the DER and LTDER values are classified as good because they are below the industry average. The results of this study are expected to be developed by further researchers and used as consideration for related parties.
Exploring User Intentions: An Investigation of Factors Influencing Digital Wallet Adoption using the Technology Acceptance Model (TAM) Nabila, Farizka Shafa; Widodo, Arry
Journal of International Conference Proceedings Vol 6, No 2 (2023): 2023 ICPM Bandung Proceeding
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i2.2393

Abstract

The objective of this investigation is to scrutinise the inclinations of users towards the adoption of digital wallets. The present study involves an examination of diverse factors, namely perceived utility, ease of use, compatibility, innovation, social influence, and insecurity. Digital wallets have become an innovative payment alternative that provides users with ease, security, and easy and fast financial activities. The Bank Indonesia program GNNT (National Non-Cash Movement), which seeks to establish a cashless society, supports the use of digital wallets. However, e-wallet usage consistency remains low and unsatisfactory. The current study aims to investigate how perceived technological innovation affects the relationship between behavior intention and sustained adoption of digital wallets. This study employs the Technology Acceptance Model (TAM) theory to investigate the behavioral determinants that prompt consumers to sustain their utilization of digital wallets. It is expected that this conceptual paper will identify the factors that will help service providers in developing payment service processes using digital wallets, so that the public is more inclined to use them.Keywords: Digital Wallets, Behavioral Intention, Technology Acceptance Model, Perceived Technological Innovativeness, Finance 
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.
Taxes, Tunneling and Exchange Rate on Transfer Pricing Decisions Mulyani, Hani Sri; Prihartini, Endah; Afipah, Asmi; Ghassani, Alya
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2424

Abstract

The purpose of this study is to determine transfer pricing in companies in the manufacturing sector. This topic was adopted from several theoretical studies and previous studies which were combined as a factor influencing transfer pricing. This research methodology uses an associative causal approach. In taking the research sample using a purposive sampling technique and obtained 100 companies in the Manufacturing sector that were listed on the Indonesia Stock Exchange for the 2018-2022 period. The data analysis technique is in the form of logistic regression with SPSS 25. The results show that only taxes have an effect on transfer pricing. Meanwhile, tunneling and exchange rate variables have no significant effect on transfer pricing. We recommend future research agenda related to transfer pricing. Most of the previous studies only used the tax variable as a whole and no one had detailed it. However, an overall and complete description of these factors along with the specifications of the determinants of transfer pricing are the targets of our research.
Identification of Fraud Triangle Theory to Mitigate Fraud Risks in Public Sector Rismayani, Gista; Sukmana, Wawan; Somantri, Yeni Fitriani
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2923

Abstract

Fraudulence is an unethical act that can occur within both commercial and non-commercial contexts. This type of behavior involves intentional deception and can have serious negative consequences for individuals and organizations alike. This study aims to identify a fraud triangle to mitigate fraud risks in the public sector. The objects in this study are pressure, opportunity, rationalization, and fraud risk. The subject area is the public sector. The population is the villages in the Tasikmalaya Region. The method of sampling involves the use of probability sampling with a cluster sampling approach. The villages included in this study are located in the Cibalong sub-district: Cisempur, Setiawaras, Eureunpalay, Cibalong, Singajaya, and Parung—research methodology using a quantitative and survey approach. The data analysis used multiple regression analysis. The findings of this research are that pressure and opportunity have no significant effect but rationalization has a significant positive effect on risk fraud. The sustainability of the village can be ensured by promoting ethical behavior among village officials and enforcing punishment for fraud. Therefore, the central government must take action on this matter.

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