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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
COST OF GOODS MANUFACTURING IMPLEMENTATION WITH JOB ORDER COSTING METHOD AT PT. CITRA SARUNG TANGAN INDONESIA Fitriyani, Lita Yulita; Widyanti, Arum; Prasetio, Januar Eko
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2025

Abstract

ABSTRACTThis study aims to find empirical evidence related to the calculation of the cost of goods manufacturing to determine the selling price of PT. Citra Sarungtangan Indonesia, especially in orders for military gloves. Quantitative research is used, along with descriptive analysis that concentrates on the application of the calculation of the cost of goods ordered by PT. Citra Sarungtangan Indonesia. In this study describes PT. Citra Sarungtangan Indonesia sets the cost of ordered products on the basis of LOP (Labor, Overhead, and Profit) which is inaccurate because the calculation method does not group overhead costs according to the actual situation. The results showed that there were differences in the calculation of the cost of goods manufacturing between the LOP method and the Job Order Costing method. The results of calculations using the LOP method are known that the company recognizes profits that are too large compared to the Job Order Costing method. This can affect management decisions in the development and plans of the company in the future. PT. Citra Sarungtangan Indonesia should organize an order cost card, a working hour card, as well as in the charging of factory overhead costs, the cost of goods manufacturing is determined first.Keywords: Cost of Goods Manufacturing, Job Order Costing Method, LOP Method, PT. Citra Sarung Tangan Indonesia
THE EFFECT OF FINANCIAL LITERATURE AND FINANCIAL TECHNOLOGY ON COMMUNITY FINANCIAL INCLUSION (CASE STUDY ON ADOLESCENT IN CITY OF TEBING TINGGI, NORTH SUMATERA) Radiman, Radiman; Wahyuni, Sri Fitri; Novika, Indah Ayu
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2089

Abstract

ABSTRACTThis study aims to determine and analyze the Effect of Financial Literacy and Financial Technology on Public Financial Inclusion (Case Study on Teenagers in Tebing Tinggi City, North Sumatra). This research method uses a quantitative approach and uses associative research with questionnaire data collection techniques. The population in this study amounted to 27,837 people in Tebing Tinggi city teenagers and this study used incidental sampling technique, taking a sample of 100 respondents. The data analysis technique in this study used the classical assumption test, multiple linear regression test, research hypothesis testing (t test and F test), and the coefficient of determination. Based on the results of this study, financial literacy has a significant influence on community financial inclusion in Tebing Tinggi city adolescents, financial technology has a significant influence on community financial inclusion in Tebing Tinggi city adolescents, financial literacy and financial technology affect community financial inclusion in Tebing Tinggi city adolescents.Key Words : Financial Literacy, Financial Technology, Financial InclusionJEL Classification:B26, C58, E26
Child Marriage And Its Impact in Indonesia in 2021 Rahayu, Astuti
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.1977

Abstract

One of the development problems that still occurs in Indonesia is the high number of child marriages. From the average figure of 9.23 percent in 2021, it still has to be lowered to achieve the target of 8.74 percent in 2024. This paper aims to look at the number of child marriages per province in Indonesia, because of the impact on child labor, not completing school, as well as policy implications. The results obtained from the literature study show that in 2021 there are 22 provinces that have child marriage rates above the national average. There are even 5 provinces that have increased from 2020. The causes of child marriage are multi-dimensional. Estimates using provincial cross-sectional data show that child marriage in Indonesia has a significant positive influence on child labor rates, on the level of not completed Junior High School education, and level of not completed Senior High School education. It takes a concerted effort from all parties so that the number of child marriages can be reduced significantly.
Quality Analysis of Black tea Products Using Fisbone Diagram and Failure Mode and Effect Analysis (FMEA) at PT XYZ Mubarok, Alvian Alvin
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2072

Abstract

The purpose of this study was to determine the factors that affect the quality of black tea products. This study shows that PT XYZ as a black tea processing company has problems in achieving product quality. This is shown by not achieving the quality target of black tea products, even though the raw materials are relatively in accordance with standards. The analysis used is a cause and effect analysis using a fishbone diagram to determine the causes of product quality problems, as well as the use of pareto analysis and 5-why as a support. Failure mode and effect analysis (FMEA) is used as a tool to mitigate risks resulting from failure of the production process, the results of which are used for suggested improvements. The results of this study indicate that the factors that influence the quality problems of black tea products include the degree of shoot wilt that does not comply with standards, employees who do not comply with the SOP and the problem of the machine being off during the production process. From these problems, the researcher proposes improvements, namely to tighten the supervisory function in the withering division, improve the supervision system and conduct recruitment or training in the machine maintenance division Keywords: Quality, Black Tea, Fishbone Diagram, Pareto Diagram, 5-Why’s Analysis and FMEA
CRYPTOCURRENCY PRICE VOLATILITY ANALYSIS ON BITCOIN AND ALTCOINS BEFORE AND DURING THE COVID-19 PANDEMIC IN INDONESIA Wulandari, Hanum Dyah; Rahman, Ilyasin Aditya
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2008

Abstract

The emergence of COVID-19 in December 2019 in China, until it spread to Indonesia in early March 2020 was designated as the center of the transmission of COVID-19. It negatively impacted the financial sector and caused cryptocurrency volatility to increase significantly. Therefore, the purpose of this study is essential to determine the volatility of cryptocurrencies and the method of estimating the price of cryptocurrencies. This shows that cryptocurrency fluctuations are unstable and irregular compared to equities, so the cryptocurrency market is more risky and difficult to predict during the COVID-19 pandemic. In this study, the analytical tools were quantitative and descriptive using the ARIMA and GARCH time series models for time series forecasting. The secondary data were used to determine the existence of volatility. Thus, ARCH Effect is the best model to estimate the volatility price of a cryptocurrency. As a result of forecasting, both bitcoin and altcoins tend to the uptrend.
Bank BTPN’s Financial Performance Before and After Jenius as a Digital Banking Product Pamungkas, Fajar; Suryaningsum, Sri; Satria N, Hari Kusuma
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.1980

Abstract

ABSTRACT Jenius from BTPN has attracted many customers and continues to grow every year. However, further research is needed to see the positive impact of Jenius on Bank BTPN's financial performance. Therefore, this study was conducted to test the differences of BTPN’s financial performance before and after launching Jenius digital bank products. This study uses CAMELS indicator as the proxy of financial performance. The sample is selected by using purposive sampling method. The criteria used to obtain the sample the annual reports of Bank BTPN before launching Jenius (2013-2015) and after launching Jenius (2017-2019). Based on these criteria, a sample of 3 annual reports of Bank BTPN before launching Jenius and 3 annual financial statements of Bank BTPN after launching Jenius is obtained. The paired t-test method was employed to examine the data by using SPSS25 software.The Jenius digital banking product is one of many BTPN products. When Jenius was first introduced, it was able to attract the enthusiasm of customers, especially young customers because digital devices are part of their daily life. Jenius could not improve Bank BTPN’s financial performance significantly because it was just one of their products. This was also because most people are not yet familiar enough with digital banking. Based on the analysis that has been carried out using the t-test, the results obtained are not the same across all the variables tested. The results of this study indicate that there are significant differences between the NPL and BOPO values of Bank BTPN. Meanwhile, other variables such as CAR, ROE, LDR, and risk-weighted assets according to Bank BTPN before and after launching Jenius digital bank products, there is no significant difference. Jenius needs to be appreciated because it has become the role model for digital education for banking users since it was first launched in 2016.Keywords: Digital Banking; Financial performance; CAMELS; BTPN; Jenius
Auditor Performance from a Big Four Public Accounting Firm in Jakarta, Indonesia Pratiwi, Monica Weni
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2015

Abstract

The purpose of this study is to analyze the effect of accountability and independence moderated by professional ethics on auditor performance at the Big Four public accounting firm in Jakarta, Indonesia. There are also differences in results from previous studies, which motivates the research. The respondents to this study were all auditors at the Big Four public accounting firms in Jakarta, Indonesia. The sample in this study was determined using the probability sampling method, which employs simple random sampling. The data collection technique in this study used an electronic-based questionnaire, which was then delivered using a snowball sampling technique to a sample of 100 respondents. The analytical tool used in this research is multiple linear regression analysis. The results of this study prove that accountability and independence affect professional ethics, and professional ethics affect auditor performance. Based on the results of the study, it appears that the accountability and independence of auditors at the Big Four public accounting firms in Jakarta, Indonesia, have been carried out well. Researchers suggest the Big Four public accounting firms in Jakarta, Indonesia, maintain auditor accountability and independence so that the professional ethics of an auditor remain good and can produce maximum performance.Keywords: Auditor Accountability, Auditor Performance, Auditor Independence, Auditor Professional Ethics, and Big Four Public Accounting Firm.
SMA-Technique Strategic Planning, Control and Performance Measurement in Village-Owned Enterprises in Indonesia Sriyono, Sriyono; SOEPRAPTO, ADI; NUGROHO, SIMON PULUNG; Kusharyanti, Kusharyanti
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2040

Abstract

This study was conducted to find empirical evidence of a causal relationship between organizational size, market orientation, and strategic planning, control, and performance measurement in the strategic management accounting (SMA) technique of village-owned enterprises in Indonesia. This research is based on contingency theory. The objects of this research are 51 village-owned enterprises in Indonesia. Respondents in this study were administrators (managers) of village-owned enterprises in Indonesia. The research instrument used was questionnaire that developed by Simon and Guilding (2008) for SMA techniques. The hypotheses were tested using SEM – PLS, that is Warppls 6.0. The results showed that market orientation had a significant effect on the development of strategic planning, control, and performance measurement of the SMA technique in village-owned enterprises in Indonesia, while organizational size had no significant effect. Keywords:       market orientation; organizational size; strategic management accounting.
Comparative Analysis of the Financial Performance of Financing Institutions Before and After the Credit Delay Policy Pambudi, Bryan Akram; Kusumawardhani, Indra; Zuhrohtun, Zuhrohtun
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2014

Abstract

This study aims to examine differences in the financial performance of the Financial Institutions. The measured financial performance is Non Performing Loan (NPL), Return On Asset (ROA), and Current Ratio. The population in this research is a financial institution listed on the Indonesia Stock Exchange (IDX). The sampling method used purposive sampling technique with the criteria of companies that have businesses in the consumer finance sector and have complete information to process research data. The samples obtained from the use of this technique is 8 companies and 48 observations. The analytical method used is the Wilcoxon/Shapiro-Wilk test to test the hypothesis. The results show that there are significant differences in Non Performing Loan  (NPL), Return On Assets (ROA), and Current Ratios of Financing Institutions before and after credit payment delay policy.
Practice of Participatory Budgeting at the Corporate Foundation Yahyu Indiarti; Wiwit Adityani; Antonius Jatmiko; Nurita Affan; Hariman Bone; Wulan I R Sari
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1854

Abstract

Budget participation in the organization is intended to have a positive effect on control and motivation in achieving goals and public accountability. However, budget participation also sometimes does not work well due to several obstacles, such as miscommunication, lack of commitment, and low motivation to perform. Foundation as a non-profit oriented organization has a unique situation in terms of performance. Performance that is identical to profit oriented applied to non-profit organization certainly has its own phenomenon. Whether a corporate foundation performing better than foundation in general by implementing a participatory budgeting is very interesting to explore. The purpose of this study is to explore the implementation and evaluation of participatory budgeting, particularly in the education sector, at foundation owned by company. This research approach is qualitative with case study on a Company Foundation K. The company foundation is the unit of analysis of this research. The informants involved were teachers, company staff from the Business and Support Division, the Education Office, and staff of foundation from the Education Division. The results of the study indicate that the success of implementation participatory budgeting is influenced by internal schools, such as principals and teachers and external schools, such as regulations from the company and the Education Office/government. The biggest challenge is the inconsistency in the implementation that is different from the planning. Changes in policies and changes in implementation procedures, both internally and externally, affect the staff’s motivation and responsibility for implementing the budget. Thus, the performance of budget absorption, especially at the education sector, has not been optimal can be improved by developing participatory budgeting practices that are transparent, participatory, and accountable. Keywords: Participatory Budget Implementation, Participatory Budget Evaluation, Corporate Foundation, Non-Profit Oriented, Budget Performance.

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