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Proceedings of The International Conference on Business and Economics
Published by Universitas 17 Agustus 1945 Semarang
ISSN : 29639794     EISSN : 29634733     DOI : 10.56444
Core Subject : Science,
Decision Sciences, Operations Research & Management
Management research (such as Marketing Management, Financial Management, HR Management, Operations/Production Management, Business Management, etc.) and/or Entrepreneurship as knowledge development Tourism research (hospitality, hotels and restaurants, tourist destinations, tourism development, tour and travel, etc).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Tourism, Leisure and Hospitality Management
Articles 119 Documents
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Analysis of the Influence of the Use of Social Media Instagram, Business Location, and Destination Image on Interest in Revisiting the Karo Strawberry Garden Nur Aisyah Nasution; Sri Indayani; Jeihan Vanindah
Proceeding of The International Conference on Business and Economics Vol. 2 No. 2 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i2.2166

Abstract

This study aims to analyze the influence of the use of Instagram social media, business location, and destination image on the interest in visiting Karo Strawberry Garden again. Along with the development of experiential tourism, the use of social media is one of the important factors in attracting visitors, especially for natural tourist destinations such as strawberry farms. This study uses quantitative methods with multiple linear regression approaches to measure how much influence each independent variable has on return visit interest. The results showed that all three variables - Instagram usage, business location, and destination image - had a significant effect on return visit interest. Of the three variables, destination image has the most dominant influence in shaping visitors' interest in returning, followed by business location, and finally, the use of Instagram social media. This indicates that while promotion through social media plays an important role in attracting initial visits, adequate in-person experience at the destination determines interest in repeat visits more. Thus, the management of Karo Strawberry Farm is advised to focus more on improving the destination image through the quality of facilities, services, and overall experience, as well as supporting social media promotion and location accessibility as supporting factors.
The Influence of Celebrity Endorsers and Product Knowledge on Purchase Decision for MS. Glow Skincare Product with Brand Image as an Intervening Variable Siregar, Endang Satriani; Ginting, Paham; Sembiring, Beby Karina Fawzeea
Proceeding of The International Conference on Business and Economics Vol. 2 No. 2 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i2.2178

Abstract

The purpose of this research is to determine the influence of celebrity endorsers and product knowledge on purchase decisions in MS. Glow Skincare Product with brand image as an intervening variable. Researchers collected research data with questionnaires which were distributed to consumers who bought MS. Glow Skincare Products. The research results based on the partial test (t Test) found that: a) there is a significant influence of celebrity endorsers on brand image, b) there is a significant influence of product knowledge on brand image, c) there is no significant influence of celebrity endorsers on purchase decisions, d) there is an influence significant product knowledge on purchase decisions, e) there is no significant influence of brand image on purchase decisions, f) brand image cannot mediate the influence of celebrity endorsers on purchase decisions g) brand image cannot mediate the influence of product knowledge on purchase decisions.
The Role of Computerized Applications in Making Village Financial Reports Vina Arnita; Zuraida Tharo
Proceeding of The International Conference on Business and Economics Vol. 2 No. 2 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i2.2184

Abstract

Transparent, accountable, and efficient village financial management is an important element in supporting sustainable village development. However, village financial management often faces various challenges, such as limited human resources, technological infrastructure, and the risk of manual errors in preparing financial reports. In an effort to overcome these challenges, the application of computerized applications such as the Village Financial System (Siskeudes) is a relevant solution. This study aims to identify the role of computerized applications in improving the quality of the preparation of village financial reports, reveal the perceived benefits, and explore the constraints and strategies for optimizing implementation. This research uses a descriptive qualitative approach by collecting data through interviews, observations, and document analysis in several villages that have used computerized applications. The results show that the use of computerized applications significantly improves the efficiency of the financial administration process, reduces recording errors, and produces financial reports that are more accurate and in accordance with government accounting standards. In addition, the application supports transparency and accountability of village financial management through easy access to data for stakeholders. Obstacles faced include the low digital literacy of village officials, limited technological infrastructure, and resistance to the application.
Analysis of the Use of Artificial Intelligence in Preparing Regional Government Financial Reports Nasution, Dito Aditia Darma
Proceeding of The International Conference on Business and Economics Vol. 2 No. 2 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i2.2186

Abstract

The use of artificial intelligence is projected to have a significant impact on the preparation of regional government financial reports, especially in terms of reliability and efficiency. This research aims to analyze the use of AI in preparing regional government financial reports which was previously carried out conventionally and the challenges faced by regional governments in adopting it. This research uses a literature study method to identify trends and findings related to the use of AI in regional financial accounting. The research results show that AI is able to increase efficiency and reliability, although there are challenges in its application, such as the need to adapt and improve the quality of human resources and vulnerabilities in financial data security.
Building Trust Through Communication : Strengthening Auditor Competency in the Public Sector Yulisfan Yulisfan; Muhammad Irsan Nasution
Proceeding of The International Conference on Business and Economics Vol. 2 No. 2 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i2.2189

Abstract

This study examines the relationship between communication and auditor competency within Indonesia's public sector, focusing on its impact on audit quality and governance. The research addresses the challenges faced by public sector auditors, such as resource limitations and stakeholder expectations, which demand a balance between technical expertise and effective communication. The study was conducted in North Sumatra Province, involving 130 auditors affiliated with the Aparat Pengawasan Intern Pemerintah (APIP) network. A structured survey was used to collect data, focusing on auditors' communication skills, technical proficiency, and ethical judgment. Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed for data analysis, allowing the evaluation of complex constructs like communication efficacy and competency. The findings reveal that effective communication positively impacts auditor competency, enhancing collaboration within teams, fostering stakeholder trust, and ensuring actionable outcomes from audits. The results underscore the necessity of refining communication strategies to address governance complexities and stakeholder demands. This study highlights the symbiotic relationship between communication and competency, providing actionable insights for improving audit processes in Indonesia's public sector. It offers a foundation for developing training programs and frameworks that align with the International Professional Practices Framework (IPPF) and modern technological advancements to elevate public accountability.
Internal Audit Quality in the Public Sector vs Private Sector : Literature Analysis Muhammad Irsan Nasution; Yulisfan Yulisfan
Proceeding of The International Conference on Business and Economics Vol. 2 No. 2 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i2.2190

Abstract

This study analyzes the differences and similarities of internal audit quality in the public sector and private sector using a literature analysis approach. The main objective was to explore factors that affect audit quality, such as auditor independence, competence, transparency, and accountability. The results show that the public sector often faces challenges in maintaining auditor independence due to the influence of bureaucracy and politicization. However, the sector has advantages in transparency and accountability, which support public trust in the management of public funds. In contrast, the private sector excels in operational efficiency and flexibility, supported by the use of modern audit technology and leaner organizational structures. Despite the differences, both sectors require high auditor competence and strong internal control systems to ensure audit effectiveness. This research suggests strengthening auditor training, implementing modern audit technology, and increasing collaboration between internal and external auditors to ensure audit objectivity and quality. In addition, further studies are recommended to explore the impact of applying new technologies, such as big data and artificial intelligence, and conduct cross-sectoral comparisons to understand audit implementation globally.
The Effect of Gross Domestic Product and Inflation on Value-Added Tax Revenue in Indonesia Tengku Eka Susilawaty; Nancy Mayriski Siregar; Rifqy Cheviandri
Proceeding of The International Conference on Business and Economics Vol. 2 No. 2 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i2.2211

Abstract

This study aims to explore and empirically test the impact of Gross Domestic Product (GDP) and inflation on value-added tax (VAT) receipts. The research was conducted in Indonesia over the period from 1993 to 2022, using a sample of 30 observations on GDP, inflation and VAT. The sampling method employed was non-probability sampling with a saturation sampling technique, where the entire population was used as the sample. The analysis technique applied was multiple linear regression. The results indicate that, individually, GDP has a significant effect on VAT receipts (t-value > t-table) 2.064 > 2.059; an increase in GDP is likely to enhance VAT receipts due to the increase in household income, which supports the consumption of goods and services. In contrast, inflation does not have a significant effect on VAT receipts (t-value < t-table) 1.470 < 2.059; despite rising inflation, VAT receipts remain stable due to government policies on price controls, subsidies, and other measures to stabilize prices. Collectively, GDP and inflation together account for 98.2% of the effect on VAT receipts. Future research is recommended to include additional variables from both internal and external factors, such as government policies or global economic conditions, to gain a deeper understanding of other determinants affecting VAT receipts beyond GDP and inflation.
Gender Perception on Entrepreneurial Literacy, Self-Efficacy on Entrepreneurial Intention through Entrepreneurial Attitude Zainal Ruma; Dian Anggraece Sigit Parawansa; Muh Asdar; Fauziah Umar
Proceeding of The International Conference on Business and Economics Vol. 2 No. 2 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i2.2226

Abstract

The highest unemployment rate is caused by graduates who have increased due to the available workforce being greater than the number of jobs available. The way to overcome unemployment is to increase entrepreneurial intentions. The purpose of this study was to investigate entrepreneurial intentions in students of the Faculty of Economics and Business, State University of Malang as it is believed that entrepreneurial intentions are the most important factor in entrepreneurial actions, using variables of entrepreneurial education, self-efficacy, gender, and entrepreneurial attitude variables as mediation. This research is a quantitative research using a descriptive research design. The dependent variable in this research is entrepreneurial intention (Y), the independent variable is entrepreneurial literacy (X1) and self-efficacy (X2) while the mediating variable is entrepreneurial attitude (Z). The population taken in this research is students. The sample taken in this research is 170 respondents calculated using the Slovin formula. The scale used in this is a Likert scale with 5 choices to be answered by the resource person, namely strongly disagree, disagree, disagree, agree, strongly agree. Furthermore, the instrument feasibility test uses validity and reliability tests. While the classical assumption test uses normality tests, multicollinearity tests, and heteroscedasticity tests. The analysis technique uses descriptive analysis, path analysis, sobel test and difference test. The results of this study indicate that entrepreneurship education on entrepreneurial intentions has a significant influence, self-efficacy on entrepreneurial intentions has a significant influence, entrepreneurship education on entrepreneurial intentions mediated by entrepreneurial attitudes has a significant influence, self-efficacy on entrepreneurial intentions mediated by entrepreneurial attitudes has a significant influence, entrepreneurial attitudes on entrepreneurial intentions have a significant influence and based on the results of the difference test
Analysis of Taxpayer Compliance in Paying Land and Building Tax in Simpang Tanjung Village Wahyu Miko Pratama; Salsabila Nadhifa Althaaf; Frennando Dewa Chandika; Vina Arnita
Proceeding of The International Conference on Business and Economics Vol. 2 No. 2 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i2.2313

Abstract

This study aims to determine the level of taxpayer compliance in paying Land and Building Tax in Simpang Tanjung Village. What obstacles are experienced by taxpayers and how to solve problems regarding Land and Building Tax in Simpang Tanjung Village, this study design uses descriptive analysis where data is collected through observation. The result of the study show that the housing sector dominates the majority of taxpayers by 65%, followed by commercial 25% and public facilities 10% and the level of taxpayers compliance in Simpang Tanjung Village increases by 1% each year, this indicates that taxpayer participation in paying their taxes tends to be positive.
UMP and UMR Policies as Instruments for Poverty Alleviationin Indonesia : An Empirical Review Bunga Dwi Fani Ritonga; Isnaini Harahap
Proceeding of The International Conference on Business and Economics Vol. 2 No. 2 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i2.2370

Abstract

This study examines the ef ectiveness of the Provincial Minimum Wage (UMP) and Regency/City Minimum Wage (UMR) policies in alleviating poverty in Indonesia, using an in-depth literature study approach. Indonesia, as the fourth most populous country in the world and the largest economy in Southeast Asia, faces major challenges in reducing income inequality and poverty, especially after the economic impact of the COVID-19 pandemic. The UMP and UMR policies are designed to provide a decent standard of living for workers, but their impacts vary widely across provinces and economic sectors. This study finds that while the minimum wage policy can provide benefits for formal sector workers, its ef ectiveness in reducing poverty in the informal sector is limited, given that around 60% of Indonesia's workforce works in the informal sector that is not covered by this policy. In addition, this policy also has the potential to cause economic dislocation in areas with significant income inequality. Economic sectors that rely on cheap labor, such as manufacturing and agriculture, are vulnerable to the negative impacts of this policy. This study suggests adjusting the minimum wage policy to be more flexible and based on local economic conditions to maximize the impact of poverty alleviation.

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