cover
Contact Name
Ade Jaya Saputra
Contact Email
ade.jaya@uib.ac.id
Phone
-
Journal Mail Official
combine@uib.ac.id
Editorial Address
Baloi-Sei Ladi, Jl. Gajah Mada, Tiban Indah, Kec. Sekupang, Kota Batam, Kepulauan Riau 29426
Location
Kota batam,
Kepulauan riau
INDONESIA
Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)
ISSN : -     EISSN : 27765644     DOI : https://doi.org/10.37253/combines
Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conducting a research is one of the implementations of Three Pillars of Higher Education that has a crucial role for the development of science, technology, and arts as well as for the improvement of the welfare of society since the research results are directly implemented to the society/community. To spread more significant effect; not only for the society/community but also for more external parties; therefore, Universitas Internasional Batam hold a Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) that is attended by lecturers and students from both domestic and overseas partners to disseminate their research works. Through this conference, the researchers are able to share their knowledge and motivation in the application of sustainable research activities.
Arjuna Subject : Umum - Umum
Articles 402 Documents
Non- Analisis Perbandingan VPN Tunnel antara ngrok Edge Cloud vs Public IP Address menggunakan Open VPN Gautama Wijaya; Tony Tan; Stefanus Eko Prasetyo; Sun Pho
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

Ngrok adalah sebuah platform yang menyediakan solusi yang memungkinkan aplikasi pada jaringan pribadi untuk diakses melalui internet. Layanan ini menggunakan teknologi reserve proxy, yang membuat IP publik tidak diperlukan. Memanfaatkan kelebihan dari platform ngrok dan mengombinasikan dengan OpenVPN menghasilkan solusi layanan VPN baru tanpa memerlukan IP Publik. Artikel ini akan membahas solusi VPN yang diusulkan yang menggabungkan ngrok dan OpenVPN. Solusi ini membuat layanan VPN tanpa IP Public Static, yang diperlukan ketika menyediakan Layanan VPN. Untuk memastikan kualitas solusi yang diusulkan, artikel ini mendemonstrasikan, menguji, dan menganalisis QoS parameter pada VoIP. Hasil penelitian mengungkapkan bahwa menggabungkan kedua teknologi ini tidak mempengaruhi kinerja layanan VPN dan ngrok dapat digunakan sebagai pengganti IP Publik pada penyediaan layanan VPN.
The The Influence of Multimedia Features, Content Features and Picture Features in Online Advertising on Customer Purchase Intention towards Goods or Services Leong May Li; Ng Jeng Wah
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

This study investigates online advertising related relationships among multimedia features (MF), content features (CF) and picture features (PF) towards customer purchase intention (CPI) of goods or services. An online questionnaire is distributed to 200 respondents for collecting data. SPSS Statistic System is used to analysis the research data including descriptive analysis, reliability test, Pearson correlation coefficient and multiple linear regression. Analysis results show that MF, CF, and PF have a positive relationship toward customer purchase intention. There are some limitations of this study and recommendations for future researchers are stated in the report. Therefore, solutions to enhance the problems is provided for future researchers.
Strengthening Energy-Saving Culture Through the Implementation of State Defense Dita Indra Febryanti; Syan Rosyid Adiwinata
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

The energy crisis results from imbalanced demand and availability. The Government commits to addressing future energy challenges in Indonesia through a conservation movement. Accelerating anticipatory measures with public support is crucial. Recognizing energy conservation as a societal responsibility, including students as agents of change, the implementation of a state defense program in higher education, is crucial. This research identifies students' energy conservation knowledge, analyzes dominant factors influencing its success, and assesses efforts to strengthen the conservation culture. Findings show awareness levels, with attitude toward belief as a primary hindrance. Combining technical and behavioral approaches is necessary for sustainable energy culture.
The Effect of Good Corporate Governance, CSR, Firm Size, Leverage, and ROA on Tax Avoidance Listed on The IDX For The 2017-2021 Period Shavira Asthalia
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

This study aims to analyze the effect of corporate governance, CSR, firm size, leverage, and ROA on tax avoidance listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. The independent variables of this research are tax avoidance, CSR, GCG-BOD Independence, GCG-Institutional Ownership, and GCG-Ownership Concentration. With control variables in the form of firm size, leverage, and return on assets. The study used samples from non-financial companies that have annual reports and complete financial reports from 2017-2021, namely 1.713 data from 421 companies listed on Indonesia Stock Exchange (IDX). The collection sample in these studies used a purposive sampling method. The data studied is the company’s annual financial statements that have been audited and Corporate Social Responsibility annual reports. Data were analyzed using logistic regression analysis, where some of the variables is a dummy variable. The test results shown that GCG-BOD Independence, GCG-Institutional Ownership, firm size, and leverage have a significant effect on tax avoidance. CSR, GCG-Ownership Concentration, and ROA doesn’t have a significant effect on tax avoidance. This is shown because the larger size of the company, the more transactions will be carried out. The company’s operating income or profit will also shrink (lower) when the market tax is reduced.
Analysis of the Influence of Audit Quality on Real Profit Management in Companies listed on the Indonesia Stock Exchange Oktaviana Oktaviana
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

Real earnings management has become a corporate practice in Indonesia and even in other countries in order to optimize maximum operational profit so that it can attract investors' power and advantages that are difficult for auditors to detect so that the reports submitted as factual. The sample test data for this study are companies that are published on the Indonesia Stock Exchange (IDX) with real earnings management as a measurement. This study aims to find out how the influence of the variables Audit Quality, Audit Tenure, Board of Directors, and Board of Directors Independence on Real earnings management. The sample data collected in the framework of the research is in the form of numerical or quantitative data in the amount of 2,015 company data for all business sectors for the period 2016 – 2020 which were published on the IDX. The test results in this study conclude that audit quality and audit tenure have no significant relationship to real earnings management. While the Board of Directors and the Board of Directors of Independence have a significant positive effect on real earnings management.
Analysis Of The Influence Of Ceo By Gender On Tax Aggressiveness In Manufacturing Companies Listed On The Indonesian Stock Exchange Jasmine Aziizah Hermawan
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

The study aimed to determine the effect of CEO gender variables, CEO age, as well as CEO gender reassignment on tax aggressiveness. Taxes are one of the burdens for companies that will reduce the company's profits. A company tends to do tax evasion to reduce its tax burden through a variety of means. Thus, companies are becoming more aggressive towards taxes. Tax aggressiveness is an action taken by companies to engineer taxable income through tax planning in a legal (tax avoidance) or illegal (tax evasion). This research is applied with cross sectional and time series methods. The technique used in sampling data in this study is purposive sampling. This method is done by selecting a research sample through certain considerations or criteria, based on the purpose of the research. The sample population in this study is the annual report and financial statements of manufacturing companies listed on the Indonesia Stock Exchange that have been audited in 2017 to 2020 with a total of 193 companies. Information about the annual report data and financial statements is obtained from the site contained on the Indonesia Stock Exchange, namely www.idx.co.id.
The Influence Of Board Of Directors' Components On Social Responsibility Reputation In Lq-45 Index Companies Atika Wulandari; Santi Yopie
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

The aims of this study is to examine the effect of the diversity of the board director components on companies that have social responsibility (CSR) due to limited evidence that the diversity of the board of directors within a company affects the reputation of organizations or companies that are involved in social responsibility (CSR). The object of this study is a company listed on the LQ45 Index, which is a stock market index on the Indonesia Stock Exchange which consists of 45 companies that are included in the top 60 companies with the highest market capitalization in the past year. The diversity is based on gender diversity, board meetings, board education variety, board average age, and number of board of commissioners. There are 225 observation samples from 2017-2021. In this study it was concluded that the diversity of directors based on the matters mentioned above had a significant and positive impact. The diversity of components of a company's board of directors influences an organization or company in decision making and involvement in social responsibility as demanded by directors or stakeholders. This study aims to determine the importance of the diversity of the board directors on social responsibility and the positive influence of the diversity of the board of directors in managing corporate social responsibility.
The Influence Of Board Characteristics On Company Profit Management With Family Ownership Structure As A Moderation Octavia Octavia
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

An entity's financial reports play a very important role in decision making for investors. However, many individuals are irresponsible in implementing earnings management, which makes investors have a bad assessment of this practice. The aim of this research is to measure how the characteristics of the board of directors can impact earnings management by using family ownership structure as a moderator. The data sample used in this research is entities operating in the non-financial sector on the IDX from the 2018-2022 period. Of course, this research carried out selection in collecting data using the purposive sampling method. This research uses multiple linear regression which uses Eviews and SPSS as software used in processing research data. The results of the research show that (i) the size of the board of directors has a significant effect on earnings management, (ii) the number of independent boards does not affect management, (iii) the percentage of the board of directors with expertise influences the increase in earnings management, (iv) the lower the female board of directors, the lower the practice of earnings management, (v) using family ownership as a moderation can weaken the relationship between the board of directors and earnings management
The Influence of Green Management, Stock Market Segmentation, Operating Cash Flow and Company Characteristics on Profit Management Nico Valentino
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

The study examines the impact of green management, stock market segmentation, operating cash flows, and firm characteristics on earnings management. Earnings management is measured using the modified Jones Model. The study employs purposive sampling and includes 86 companies listed on the Indonesian Stock Exchange between 2018 and 2022. There are 285 observations used to test the hypothesis using the panel regression method. The research findings indicate that green management has a positive effect on profit management, whereas corporate size has an adverse effect. However, factors such as stock market segmentation, operating cash flows, return on assets, and dividend yield do not have a significant impact on profit management. These findings indicate that companies implementing green management systems are more likely to uphold their reputation by generating higher income.
The Influence of Company Attributes on Enterprise Risk Management: Mediating Effects of Company Performance Nadila Nadila
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

The aim of this research is to understand the impact of company attributes (equity, firm age, and firm size) on Enterprise Risk Management in the financial sector by using Company Performance as a mediating variable. The sample for this research consists of companies that have gone public and the amount of data is 470 data from 94 companies over a period of the last 5 years. This research uses a panel data regression method with the help of the eviews 12 and spss 26 software programs to test the influence between variables. The results of this research confirm that company attributes, especially equity, company age, and company size, together have a significant impact on company performance, especially measured by Return on Equity (ROE).