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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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The Influence of Internal Control System and HR Competence on the Quality of Financial Reports of PT. Bank Perkreditan Rakyat Mangatur Ganda Dandi Sianipar; M. Irsan Nasution
Proceeding of The International Conference on Business and Economics Vol 3 No 1 (2025): 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/icbe-untagsmg.v3i1.2703

Abstract

This study is entitled "The Influence of Internal Control System and Human Resource Competence on the Quality of Financial Reporting at PT. Bank Perkreditan Rakyat Mangatur Ganda in Tanjung Morawa. This study aims to examine the influence of the internal control system and human resource competence on the quality of financial reporting at PT. Bank Perkreditan Rakyat Mangatur Ganda in Tanjung Morawa. This study is included in the associative research category which is conducted by distributing data through questionnaires to respondents of 30 employees at PT. Bank Perkreditan Rakyat Mangatur Ganda. The results of this study indicate that the internal control system and human resource competence have a significant effect on the quality of financial reporting. This shows that the better the internal control system and human resource competence, the better the quality of financial reporting produced.
The Influence of Features and Promotions on Wondr Bni Usage With User Satisfaction as Intervening Sri Indayani; Syarida Hafni Sahir; Minda Muliana Br Sebayang
Proceeding of The International Conference on Business and Economics Vol 3 No 1 (2025): 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/icbe-untagsmg.v3i1.2752

Abstract

This research aims to determine the effect of service features and promotions on increasing users of Wondr by BNI services with user satisfaction as an intervening variable. This type of research is quantitative. The population in this study were BNI customers of the Medan Industrial Estate Branch Office who were registered and had used the new digital service application WONDR by BNI. The total population was 16,769 customers with a sample of 391 respondents. Data was collected by questionnaire with a Likert scale, validity testing, reliability and hypothesis testing were carried out using SmartPLS ver 4.0 software. The results show that service features have a significant direct effect on user satisfaction, service features have a direct effect on increasing the number of users, promotion has a direct effect on user satisfaction, promotion has a direct effect on increasing the number of users, user satisfaction has a direct effect on increasing the number of users, service features have an indirect effect on increasing the number of users through user satisfaction as an intervening variable, promotion has an indirect effect on increasing the number of users through user satisfaction as an intervening variable. These findings indicate that user satisfaction plays an important role in strengthening the effect of service features and promotions on increasing the number of service users. Therefore, to sustainably increase the number of users, Wondr by BNI needs to optimize service features that are responsive to user needs and implement promotional strategies that can increase user satisfaction and loyalty.
Love of Money, Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence Influence Students Perceptions of Accounting Professional Ethics: Case Study of Accounting Students at Panca Budi Development University and the University of North Sumatra Daning Indah Lestari; Vina Arnita
Proceeding of The International Conference on Business and Economics Vol 3 No 1 (2025): 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/icbe-untagsmg.v3i2.2810

Abstract

This study aims to analyze the influence of Love of Money, Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence Influence Students Perceptions of Accounting Professional Ethics. The objects of this study are students of the Accounting study program from Panca Budi Development University and the University of North Sumatra. This study uses a quantitative approach with an associative research type. The research population consists of students from the 2020 to 2022 intake with a total of 1,647 people, including 467 students from Panca Budi Development University and 1,180 students from the University of North Sumatra. The sample was determined using the Slovin formula, so that 94 respondents were obtained as research samples. The data used consists of primary and secondary data. Primary data was collected by distributing questionnaires to respondents, while secondary data was obtained from various sources such as reports, books, documents, and relevant scientific publications. Data analysis was carried out using SPSS software version 25. Analysis techniques include descriptive statistical analysis, validity and reliability tests, and classical assumption tests that include normality, multicollinearity, and heteroscedasticity. Furthermore, multiple linear regression analysis was conducted and hypothesis testing was carried out using the t-test and coefficient of determination (R²). The results of the study indicate that partially, the variables Love of Money, Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence have a positive and significant Influence Students Perceptions of Accounting Professional Ethics.
From Local Wisdom to Global Governance : A Meta-Analysis of Participatory Audit Models as a Pillar of BUMDes Transparency M Irsan Nasution; Yulisfan Yulisfan; Agustina Indriani
Proceeding of The International Conference on Business and Economics Vol 3 No 1 (2025): 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/icbe-untagsmg.v3i1.2954

Abstract

Performance audit is a strategic instrument to strengthen transparency and accountability in the governance of Village-Owned Enterprises (BUMDes). However, current practices of BUMDes auditing in Indonesia remain limited, fragmented, and often fail to uphold the principles of good governance. This study aims to identify and synthesize the implementation of performance audits in BUMDes across various regions through a Systematic Literature Review (SLR) of 28 articles published between 2013 and 2024. Sources were obtained from Scopus, DOAJ, Google Scholar, and Garuda, with thematic analysis applied. The study identifies five core issues: weak internal audit mechanisms, limited community participation, low utilization of information technology, cultural resistance, and the role of audits in improving village economic performance. The paper proposes a participatory audit model grounded in local familial values and supported by appropriate digital tools. This hybrid model is contextually suited to promote accountability in rural areas where institutional capacity is limited but social cohesion is strong. Theoretically, this research extends the relevance of stewardship theory and participatory governance to micro-level public sector entities. Policy implications highlight the need for adaptive, community-based audit mechanisms as a foundation for accountable rural development
Strengthening Transparency and Accountability of Village-Owned Enterprises (BUMDes) through Community-Based Internal Audit Assistance Yulisfan Yulisfan; M Irsan Nasution
Proceeding of The International Conference on Business and Economics Vol 3 No 2 (2025): July : 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/icbe-untagsmg.v3i2.3071

Abstract

Strengthening transparency and accountability in the financial management of Village-Owned Enterprises (BUMDes) is crucial in promoting good village governance. However, many BUMDes still face challenges such as weak record-keeping systems, the absence of internal audits, and limited human resource competencies in financial aspects. This community service activity aims to build an internal audit system as a strategy to improve the financial governance of BUMDes in Pematang Serai Village, Tanjung Pura Sub-District. The approach used is Community-Based Participatory Action Research (CBPAR), which emphasizes active community involvement throughout the process. The stages of the activity include problem identification, internal audit and basic accounting training, preparation of financial SOPs, implementation of the initial audit, and evaluation of the results. The results show that BUMDes administrators are able to independently conduct internal audits, compile cash reports and transaction documentation more systematically, and present the results in village deliberation forums. This activity also succeeded in increasing the capacity of administrators to compile simple digital reports using Excel. Community participation also encouraged the formation of a new culture that is more transparent and open to the process of managing village finances. This activity not only produced administrative outputs but also created institutional transformation that promotes more integrity-based BUMDes governance. The educational-participatory approach in internal audits has proven effective and is feasible to be replicated in other villages with similar conditions as part of efforts to strengthen good governance at the local level.
The Influence of Financial Transparency and Effectiveness of Internal Supervision on Audit Quality Linda Asriani; Renny Maisyarah
Proceeding of The International Conference on Business and Economics Vol 3 No 2 (2025): July : 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/icbe-untagsmg.v3i2.3073

Abstract

This study aims to explore and analyze the implementation of internal control mechanisms within Ministries/Agencies that received a disclaimer opinion on their audited financial statements. It also examines the form of financial transparency applied by these institutions in the preparation of their financial reports. The research focuses on the role of government internal audits in two institutions: the Ministry of Marine Affairs and Fisheries and the Indonesian Maritime Security Agency (BAKAMLA), utilizing a qualitative literature synthesis approach. The research method employs a descriptive qualitative design. Based on the findings, it is concluded that the lack of supervision by internal auditors and the Supreme Audit Agency (BPK) over these two institutions stems from several factors: limited competence and capacity of internal auditors, weak internal control systems and structures, lack of auditor independence, and inadequate routine monitoring and evaluation. Furthermore, in preparing financial reports, Ministries and Agencies are required to adopt financial transparency practices by preparing financial statements in accordance with Government Accounting Standards (SAP), disclosing complete notes to financial statements, and utilizing transparent and integrated financial applications.
The Influence of Internal Control Systems and Service Quality on Accountability with Work Culture as a Moderating Variable: Study at LP3I Banda Aceh Novi Faurini; M. Irsan Nasution
Proceeding of The International Conference on Business and Economics Vol 3 No 2 (2025): July : 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/icbe-untagsmg.v3i2.3147

Abstract

This study aims to analyze the impact of internal control systems and service quality on accountability and work culture at LP3I Banda Aceh. Specifically, it investigates how internal control systems influence accountability and work culture, as well as the effect of service quality on both accountability and work culture. Additionally, the research explores the role of work culture as a moderating variable in the relationship between internal control systems, service quality, and accountability. The study involves two exogenous variables, namely internal control systems and service quality, and one endogenous variable, accountability. Work culture is treated as a moderating variable. The research population includes employees and lecturers at LP3I Banda Aceh, with a total of 53 respondents in the sample. The analysis was conducted using Structural Equation Modeling (SEM) with PLS 3.0 software. The findings reveal that both internal control systems and service quality partially affect accountability and work culture. More specifically, internal control systems have a positive effect on accountability, indicating that effective internal controls contribute to higher levels of accountability within the institution. Likewise, service quality also influences accountability, suggesting that improving the quality of services leads to better accountability outcomes. Furthermore, work culture is shown to have a significant impact on accountability, reinforcing the idea that a positive work culture fosters higher levels of accountability. Importantly, the study demonstrates that work culture acts as a moderating variable, enhancing the relationship between internal control systems, service quality, and accountability. This indicates that a strong work culture can amplify the positive effects of internal control systems and service quality on accountability, contributing to the overall effectiveness of the institution.
Integrated Renewable Energy Solutions for Coastal Conservation Areas: A Public-Private Partnership Model for Environmental Sustainability and Economic Development Annisa Ilmi Faried; Dian Septiana Sari; Rahmad Sembiring; Saimara Sebayang; Nor Harlinda Binti Harun; Nisa Ulzannah
Proceeding of The International Conference on Business and Economics Vol 3 No 2 (2025): July : 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/icbe-untagsmg.v3i2.3163

Abstract

This research investigates the integration of renewable energy systems within coastal conservation areas through public-private partnership (PPP) frameworks to achieve dual objectives of environmental sustainability and economic development. The study addresses the critical challenge of balancing energy infrastructure development with ecological preservation in sensitive coastal ecosystems, where biodiversity and community livelihoods are often at risk due to increasing industrial and urban pressures. A mixed-methods approach is employed, combining case study analysis, stakeholder interviews, and economic modeling, to generate a comprehensive perspective on the opportunities and constraints of renewable energy deployment in these regions. Case studies highlight successful international practices of PPPs that have facilitated renewable energy projects while safeguarding marine and coastal ecosystems. Stakeholder interviews with government agencies, local communities, and private sector representatives reveal the importance of transparent governance, shared responsibility, and inclusive participation in ensuring long-term project sustainability. Economic modeling further demonstrates that well-structured PPP models can reduce implementation costs by 30–40% while adhering to biodiversity conservation standards and regulatory frameworks. Findings underscore that renewable energy projects, when embedded within collaborative governance structures, not only contribute to reducing carbon emissions but also create employment opportunities, stimulate local economies, and enhance community resilience. This study contributes to the sustainable development literature by providing an actionable framework for integrating renewable energy infrastructure in environmentally sensitive areas through PPPs. The proposed framework emphasizes adaptive policy design, capacity building, and equitable benefit-sharing, offering practical insights for policymakers, practitioners, and researchers seeking to reconcile energy needs with ecological protection in coastal regions.
Community Empowerment Through Digital Branding: Enhancing Pulau Ketam's Seafood and Herbal Product Marketing Dian Septiana Sari; Annisa Ilmi Faried; Tuan Zamilah Binti Tuan Husain; Widia Br. Ginting
Proceeding of The International Conference on Business and Economics Vol 3 No 2 (2025): July : 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/icbe-untagsmg.v3i2.3164

Abstract

Pulau Ketam, a small fishing village in Selangor, Malaysia, faces persistent economic challenges despite its abundance of marine resources and longstanding tradition of herbal knowledge. Limited access to modern markets, dependence on middlemen, and a lack of digital literacy have restricted the community’s ability to fully benefit from its local assets. This study aims to explore the implementation of digital branding strategies as a means of empowering local communities and strengthening the marketing of seafood and herbal products. Employing a community-based participatory approach, the research integrates digital marketing training, brand development workshops, and the establishment of an e-commerce platform tailored to local needs. Data collection was carried out through surveys of 150 local entrepreneurs, focus group discussions with community leaders, and performance metrics analysis over a six-month period. The intervention generated a 65% increase in online sales, a 40% improvement in product visibility, and notable progress in community digital literacy. Findings reveal that structured digital branding programs not only enhance entrepreneurial capacity and market competitiveness but also support the preservation of cultural identity and traditional knowledge systems. This study contributes to the growing body of literature on rural digital transformation by providing empirical evidence that community empowerment through technology adoption can lead to sustainable economic development. The results suggest that similar models can be replicated in other marginalized communities to bridge digital gaps, strengthen local economies, and promote inclusive growth.

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