cover
Contact Name
Nicholas Renaldo
Contact Email
nicholasrenaldo@lecturer.pelitaindonesia.ac.id
Phone
+62761-24418
Journal Mail Official
icobima@pelitaindonesia.ac.id
Editorial Address
Jl. Jend. Ahmad Yani No. 78-88, Pekanbaru 28127
Location
Kota pekanbaru,
Riau
INDONESIA
PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING
ISSN : 30217563     EISSN : 29885590     DOI : https://doi.org/10.35145/icobima
INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING (ICOBIMA) is a means to convey and develop ideas and thoughts in creating progress in the fields of business science, management, accounting, and other related fields. Some of the scopes of the discussion held by ICOBIMA are technology and innovation, business sustainability, business ethics, international business management, e-commerce and digital, entrepreneurship, strategic management, and other relevant business, management, and accounting topics. This conference aims to add study, knowledge insight, and provide newness in the fields of business, management, and accounting that come from bright ideas and thoughts so that they can continue to be developed.
Articles 106 Documents
The The Influence of Company Growth, Return on Investment, and Earnings per Share on Stock Prices of PT. Kimia Farma and PT. Indofarma Before and During the Covid-19 Pandemic Hati, Ravika Permata; Ridianto, Rini; Siregar, Hanafi; Destami, Gina Dery; Halim, Yulita Zulkarnaen; Pasribu, Rohana Marito; Suryani, Arna
International Conference on Business Management and Accounting Vol 3 No 2 (2025): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v3i2.4573

Abstract

The aim of this research is to determine the influence of company growth, return on investment and earnings per share on share prices at PT. Kimia Farma and PT. Indofarma both in the period before and during the Covid-19 pandemic as well as differences in Company Growth, Return on Investment and Earnings per Share of PT. Kimia Farma and PT. Indofarma between before and during the Covid-19 pandemic. This type of research is quantitative using panel data regression analysis and difference tests as data analysis methods. The data used are financial reports taken from the Indonesian Stock Exchange. The research results show that: partially, company growth in the period before the Covid-19 pandemic did not have a significant effect on share prices, Company growth during the Covid-19 pandemic had a significant effect on share prices, Return on Investment in the period before and during the Covid-19 pandemic. has a significant effect on share prices, Earnings per Share in the period before and during the Covid-19 pandemic did not have a significant effect on share prices. Meanwhile, the results of different tests on Company Growth, Return on Investment and Earnings per Share did not have significant differences between before and during the Covid-19 pandemic.
Factors Behind Consumer Purchases: The Influence of Price, Product Quality, and Promotion at Master Acc Store Pekanbaru Suryadi, Nanda; Kusdiana, Yayu; Yusnelly, Arie; Cahyani, Nurul Dita
International Conference on Business Management and Accounting Vol 4 No 1 (2025): Proceeding of International Conference on Business Management and Accounting
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v4i1.5294

Abstract

This study aims to examine the effect of price, product quality, and promotion on purchase decisions at Master Store Acc Pekanbaru, with a sample of 64 respondents. Data were analyzed using multiple linear regression, hypothesis testing, and the coefficient of determination via SPSS 25.The results indicate that price and promotion have a partial effect on purchase decisions, while product quality does not. Simultaneously, all three variables significantly influence purchase decisions, with an Adjusted R Square of 0.734, meaning that 73.4% of purchase decision variation can be explained by these variables.
Local Village Facilitators as Agents of Change Case Study on Community Empowerment in Air Bagi Village, Congcong Subdistrict, Indragiri Hilir Regency Rahmah, Sitti; Museliza, Virna; Fatimah, Siti
International Conference on Business Management and Accounting Vol 4 No 1 (2025): Proceeding of International Conference on Business Management and Accounting
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v4i1.5296

Abstract

Assistance is one of the important steps that must be taken to accelerate the achievement of community independence and welfare. Local village facilitators have the main task and function of assisting villages in the administration of village government, inter-village cooperation, the development of village-owned enterprises (BUMDes), and local village-scale development facilities. The village of Air Bagi is still very lacking in community empowerment and organization, as seen from the low level of community enterprise and independence. Therefore, local village facilitators are needed as community facilitators to mobilize and empower the community of Air Bagi village. There is one village facilitator in the Concong sub-district and two local village facilitators, each assigned to assist two villages. The purpose of this study is to examine how local village. facilitators act as agents of change: a case study of community empowerment in Air Bagi Village, Congcong Sub-district, Indragiri Hilir Regency, and the obstacles they face. This study uses a qualitative descriptive method, with data obtained from observations, interviews, and documentation. This research uses a qualitative descriptive method, with data obtained from observations, interviews, and documentation.The results of this study indicate that local assistants in Air Bagi village have not been optimal in providing community empowerment activities in Air Bagi village. This can be seen from the community's dissatisfaction with their performance and the fact that their activities are limited to providing assistance to farmer and fisherman groups. The obstacles encountered are a lack of funding, frequently changing regulations, and the considerable distance to the village.
The Role of Environmental Costs, Managerial Ownership, and Financial Performance in Driving Corporate Social Responsibility: Evidence from Indonesia’s Basic Materials Industry Octaviani, Nadia; Muklis, Faiza
International Conference on Business Management and Accounting Vol 4 No 1 (2025): Proceeding of International Conference on Business Management and Accounting
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v4i1.5761

Abstract

This study aims to examine the effect of environmental costs, managerial ownership, and financial performance on corporate social responsibility (CSR). The research employs a quantitative approach using secondary data obtained from the Indonesia Stock Exchange (IDX). The population consists of companies in the basic materials sector listed on the IDX for the 2022–2024 period, with 16 firms selected through purposive sampling. The dependent variable in this study is CSR, while the independent variables are environmental costs, managerial ownership, and financial performance. Panel data regression analysis was conducted using EViews 12. The results indicate that environmental costs and financial performance positively and significantly affect CSR, while managerial ownership has a negative effect. The coefficient of determination (R²) of 39.83% suggests that the independent variables explain 39.83% of the variation in CSR, while the remaining 60.17% is influenced by other factors outside the model.
Beyond The Algorithm: The Mediating Role of Perceived Value in Driving Customer Loyalty Julina, Julina; Nurlasera, Nurlasera; Miftah, Desrir; Zahirah, Qonitah Rifda
International Conference on Business Management and Accounting Vol 4 No 1 (2025): Proceeding of International Conference on Business Management and Accounting
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v4i1.5300

Abstract

In the era of rapid digital commerce, understanding the factors that drive customer loyalty in online shopping is crucial for retailers seeking to maintain a competitive advantage. This study examines the impact of Product Recommendation Relevance, Content and Promotion Personalization, and Adaptive Navigation Ease on Perceived Value and Customer Loyalty, considering both direct and indirect effects through perceived value. Data from 162 respondents were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that Product Recommendation Relevance significantly influences Perceived Value and has a significant indirect effect on loyalty, though its direct effect on loyalty is not significant. In contrast, Content and Promotion Personalization does not significantly affect either perceived value or loyalty, directly or indirectly. Adaptive Navigation Ease has a significant positive effect on both Perceived Value and Customer Loyalty, and also exhibits a significant indirect effect on loyalty through perceived value. Moreover, Perceived Value plays a strong mediating role, significantly influencing customer loyalty. These findings highlight that improving navigation ease and delivering relevant product recommendations are key strategies to enhance perceived value and foster customer loyalty. From a managerial perspective, online retailers should prioritize optimizing website or app navigation and curating product recommendations, while personalization efforts should be carefully aligned with consumer preferences to effectively impact loyalty.
Optimizing Digital Platform Marketing Strategies: Analysis of Impuls Purchase Behavior in Live Streaming Commerce on Gen Z In Pekanbaru, Indonesia Eravia, Diana; Lahamid, Qomariah; Zulhaida, Zulhaida; Zahirah, Qonitah Rifda
International Conference on Business Management and Accounting Vol 4 No 1 (2025): Proceeding of International Conference on Business Management and Accounting
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v4i1.5463

Abstract

This study aims to analyze the effectiveness of live streaming commerce marketing strategies in encouraging spontaneous purchases among Generation Z in Pekanbaru, Indonesia. Using a quantitative approach through Structural Equation Modeling (SEM)-PLS on 124 respondents, the study tested the influence of real-time interactivity, host credibility, and entertainment atmosphere on impulsive purchase intent through customer engagement as a mediating variable. The results revealed that host credibility significantly affected customer engagement (β = 0.294, p = 0.021), while real-time interactivity and entertainment atmosphere showed no significant direct influence. Customer engagement showed a strong positive influence on impulse purchase intent (β = 0.758, p = 0.000) and mediated a full relationship between host credibility and impulse purchase. This model explains a 56.6% variation in impulsive buying intent (R² adjusted = 0.566). These findings suggest that a successful live streaming commerce strategy should prioritize building host credibility and increasing customer engagement over just entertainment features or interactive functionality. The research provides practical implications for digital marketers to optimize their live streaming commerce strategies with a focus on developing authentic hosts and meaningful customer engagement initiatives, particularly in targeting the Gen Z demographic in emerging markets like Indonesia. Keywords: Digital Marketing, Live Streaming Commerce, Impulse Purchases, Customer Engagement, Host Credibility, Generation Z

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